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Grants & Compliance
Federal grant accounting, Single Audit preparation, and the compliance infrastructure that governmental and nonprofit organizations require to maintain funding relationships. Engagements led by practitioners experienced with 2 CFR Part 200 Uniform Guidance and the specialized treatment of federal awards.
Situations that typically drive this conversation
A new federal grant introduces compliance requirements beyond internal capacity
A first federal grant, or a significantly larger grant than the organization has previously managed, introduces compliance requirements that require specialized support.
The Single Audit threshold has been exceeded
Federal expenditure crossing the seven hundred fifty thousand dollar threshold triggers Single Audit requirements that require preparation beyond routine financial statement audit.
Single Audit findings require remediation
Material weaknesses, significant deficiencies, questioned costs, or other findings require structured corrective action and documentation.
Grant portfolio growth is outpacing compliance infrastructure
Increasing grant volume, funding source diversity, or program complexity has outgrown existing compliance processes.
A grant renewal or new application requires compliance documentation
Funder requests for compliance documentation or program evaluation require responses beyond what routine accounting produces.
What this service line delivers
Federal grant accounting
Grant-specific accounting consistent with 2 CFR Part 200 Uniform Guidance. Time-and-effort reporting, indirect cost allocation, matching and cost-sharing tracking, and the specialized treatment required across different federal funding sources. Integration with existing accounting systems with grant-level visibility and reporting.
Single Audit preparation
Schedule of Expenditures of Federal Awards (SEFA) development and reconciliation, major program determination under the risk-based approach, internal control documentation for federal awards, and direct support through the Single Audit process. Documentation prepared to audit standards with supporting reconciliations.
Compliance program design
Structured compliance programs addressing procurement, subrecipient monitoring, time-and-effort certification, cash management, and reporting. Includes compliance calendars, internal control frameworks, and monitoring processes appropriate to the scale and complexity of the federal funding portfolio.
Indirect cost rate negotiation
Indirect cost rate proposal development and negotiation with cognizant agencies. Includes base and pool analysis, rate calculation methodology, and supporting documentation for rate approval and renewal.
Findings remediation
Structured response to Single Audit findings including root cause analysis, corrective action plan development, implementation, and documentation suitable for subsequent audit review. Engagement continues through confirmation of remediation in the following audit cycle.
Federal funding sits inside concentric compliance
Federal award management is defined less by the funding itself than by the compliance infrastructure surrounding it. Each layer — program compliance, period reporting, Single Audit — operates on a different cadence and carries distinct requirements.
What clients receive
Schedule of Expenditures of Federal Awards with supporting documentation
Grant-specific compliance calendar with assigned ownership
Internal control documentation for federal awards
Indirect cost rate proposal and supporting analysis
Subrecipient monitoring framework and documentation
Corrective action plans for audit findings with implementation status tracking
Questions clients ask before engaging
Can Outlook perform the Single Audit itself?
No. Audit preparation and audit execution are distinct functions under independence standards. Outlook supports Single Audit preparation, remediation of findings, and the ongoing compliance infrastructure. The audit itself is performed by an independent audit firm qualified to perform audits under Government Auditing Standards.
Does Outlook write grant applications?
Grant writing is outside the scope of this service. Grant writing, program design, and funder relationship management are specialized activities typically handled by grant-writing specialists, program staff, or internal development teams. Outlook handles the compliance and accounting infrastructure that makes grant funding sustainable.
How is subrecipient monitoring approached?
Subrecipient monitoring frameworks are designed based on risk assessment factors including funding volume, subrecipient audit history, program complexity, and prior performance. Typical deliverables include initial subrecipient risk assessment, monitoring plan development, desk review and on-site review protocols, and periodic review documentation. Monitoring can be executed by Outlook or transitioned to internal staff after program implementation.
How are indirect cost rates calculated and negotiated?
Indirect cost rate calculation follows the methodology required by the cognizant federal agency under 2 CFR Part 200 Appendix IV. Methodologies include simplified, multiple allocation base, direct allocation, and special rate methods. Method selection depends on entity structure, cost patterns, and federal agency relationships. Negotiation occurs with the cognizant agency, which for most non-profits is the agency providing the largest share of federal funding.
How is time-and-effort reporting handled under current Uniform Guidance?
Time-and-effort reporting must comply with 2 CFR 200.430(i), which requires documentation supporting that compensation charged to federal awards is reasonable and accurate. Implementation approaches range from after-the-fact activity reports to monitored time systems; the appropriate approach depends on the scale of federal funding and the nature of employee responsibilities. We design and implement the approach appropriate to the organization.
Explore the Government practice
Discuss a Grants & Compliance engagement
A brief conversation is the fastest way to determine fit. We will listen to your situation and provide a candid view on how we can help.