CSBG Organizational Standards

• Tools for Top-Notch CAAs (2010). This six-section Tool is intended to assist boards and management in their collaborative efforts to build well-governed and effective CAAs. Section 2. Improving a CAA’s Financial Capacity of the Tool specifically addresses the role of an audit, how to get the most out of an audit, management’s role in preparing for the audit, the audit committee and management letters.

CAPLAW/Partnership Resources:

• CAA Leader’s Legal Guide (2016). This Guide provides CAA leaders with an overview of many of the legal requirements that they will work with on a regular basis. Section I of Chapter Three: Financial Management of Federal Grants addresses the Single Audit requirements under the Uniform Guidance including the role of board and management in a Single Audit.
• Dynamic Duo: A Guide to Enhancing the Board & Executive Director Partnership (2015). This Guide generally addresses how CAAs can navigate the relationship between the board and executive director. Section I. Roles and Responsibilities of the Guide includes a brief discussion of board and management roles around the audit.

• See Standard 8.1

• See Standard 8.1

• CAA Leader’s Legal Guide (2016). This Guide provides CAA leaders with an overview of many of the legal requirements that they will work with on a regular basis. Section G of Chapter Four. General Tax-Exempt Organization Requirements provides a brief overview of the Form 990.

• Helping Boards Be Responsible Fiscal Stewards, Fall 2011 CAPLAW Update. This Article discusses the level of financial awareness board members should have and the receipt of information that will improve that awareness.
• More than Math: The Board’s Role in Financial Oversight and Monitoring (2011). This Webinar emphasizes why all CAA board members must focus on their CAA’s finances if the board is to avoid problems and properly discharge its fiduciary duties. The Webinar is designed to give board members, who are not experts in finance or accounting, tools that enable them to participate in the discussion of their CAA’s financial issues.
• Tools for Top-Notch CAAs (2010). This six-section Tool is intended to assist boards and management in their collaborative efforts to build well-governed and effective CAAs. Section 4. Getting the Most Out of Your Financial Statements of the Tool uses scenarios and examples to discuss how management and boards use financial statements and also examines the information included in such statements.

CAPLAW/Partnership Resource:

• CAA Leader’s Legal Guide (2016). This Guide provides CAA leaders with an overview of many of the legal requirements that they will work with on a regular basis. Chapter Three: Financial Management of Federal Grants focuses on the requirements applicable to the federal funds CAAs receive and covers topics such as the history and applicability of the Uniform Guidance to financial management systems and treatment of costs; Single Audit requirements; nonprofit CAA financial statements; and annual budgets.

• Budget Builders: Who Does What? Why is it Important (2011). This Webinar provides practical strategies to organize your annual budget development and approval process amidst uncertainty and ongoing financial stress. This Webinar also explores multiple approaches to obtain meaningful board and staff input on key choices and build buy-in and support for the budget which emerges.
• Agency-wide Budgeting: Counting Every Dollar Because Every Dollar Counts (2011). This Webinar uses a model, agency-wide budget to help attendees learn how to diagnose occurrences of duplicate funding; identify the size and timing of funding gaps; establish timelines and contingency plans if case funding doesn’t materialize; recognize vulnerable positions and the appropriate personnel actions that may be required; and use advance knowledge and planning to mitigate financial risk.
• Tools for Top-Notch CAAs (2010). This six-section Tool is intended to assist boards and management in their collaborative efforts to build well-governed and effective CAAs. Section 3. Creating the Annual Budget of the Tool uses examples to walk though the building of an annual budget and includes information about identifying and allocating cost as well as complying with grant requirements.

CAPLAW/Partnership Resources:

• CAA Leader’s Legal Guide (2016). This Guide provides CAA leaders of CAAs with an overview of many of the legal requirements that they will work with on a regular basis. Section J. of Chapter Three: Financial Management of Federal Grants provides a brief overview of an organization’s annual budget.
• Dynamic Duo: A Guide to Enhancing the Board & Executive Director Partnership (2015). This Guide generally addresses how CAAs can navigate the relationship between the board and executive director. Section I. Roles and Responsibilities of the Guide includes a brief discussion of board and management roles in creating the annual budget.

• CAA Leader’s Legal Guide (2016). This Guide provides CAA leaders with an overview of many of the legal requirements that they will work with on a regular basis. Section F of Chapter Three: Financial Management of Federal Grants includes a discussion of the procurement requirements in the Uniform Guidance.

CAPLAW Resource:

• Sample Procurement Policy (2020). This policy includes sections on code of conduct, requirements and considerations, procurement methods and procedures, contract provisions, and documentation, and may serve as a starting point for your CAA in reviewing and updating its procurement policy.

• Indirect Cost Webinar Series Q&A (2015). This Q&A created pursuant to the webinar series Ins and Outs of Indrect Costs Under the Super Circular addresses Modified Total Direct Costs, the 10% de minimis rate, a federally negotiated indirect cost rate, statutory administrative cost limits, pass-through entities and cost allocation.
• What Impact Does the New Guidance Have on the Treatment of Indirect Costs? (Part of the Ins and Outs of Indirect Costs Under the Super Circular Webinar Series) (2015). This Webinar provides an overview of the impact of the Uniform Guidance on a CAA’s ability to charge administrative and other indirect costs to its federal awards. The Webinar discusses the potential conflicts between federal statutory limitations on administrative costs and Uniform Guidance provisions; explores the pros and cons of using a cost allocation plan; use of the 10% de minimis rate; and the most common problems with federal indirect cost rates.
• Will the 10% De Minimis Indirect Cost Rate Work for Our CAA? (Part of the Ins and Outs of Indirect Costs Under the Super Circular Webinar Series) (2015). This Webinar addresses how a CAA would calculate an actual indirect cost rate using the Modified Total Direct Cost (MTDC) method required for calculation of the de minimis rate by the Uniform Guidance. The Webinar also explores strategies for addressing a reality where actual indirect costs are higher or lower than the 10% de minimis rate.
• What is the Best Option for Calculating Our CAA’s Indirect Cost Rate? (Part of the Ins and Outs of Indirect Costs Under the Super Circular Webinar Series) (2015). This Webinar discusses how indirect cost rates are computed using the Simplified Allocation, Multiple Allocation Base, and Direct Allocation Methods and the pros and cons of utilizing the permissible choices for bases. The Webinar also explores the potential benefits of changing methods along with opportunities to raise or lower your rate at your next negotiation.
• Does Our CAA Effectively Estimate and Reconcile Indirect Costs? (Part of the Ins and Outs of Indirect Costs Under the Super Circular Webinar Series) (2015). This Webinar addresses the impact of over- or underestimating an indirect cost rate. The Webinar discusses what reporting and reconciliations are required under the Uniform Guidance for those CAAs that wish to request a four year extension of their current rate. The Webinar also explores the benefits and downsides of extending your current rate.

CAPLAW/Partnership Resource:

• Cost Allocation: Red Flags and Remedies (2012). Generally, the issuance of the Uniform Guidance affected neither the ability of CAAs to use cost allocation plans nor the general principles that govern the allowability of cost allocated pursuant to such plans. This Toolkit, though not updated for the Uniform Guidance, still provides CAAs with ways to develop and implement effective and sound approaches to cost allocation.

• Records Management 101, Summer 2012, CAPLAW Update. This Article discusses the basics of record management including a brief discussion of legal compliance and record management systems.
• Records Management 101: First Steps to a Successful Record Management Program (2012). This Webinar considers some basic records management concepts, initial steps to take in planning and organizing records, how to create a file plan, and, how to create a record retention schedule.
• Sample Record Retention Policy (2012). Even though this Policy has yet to be updated for the Uniform Guidance, many of the concepts in the Policy were not affected by the issuance of the Uniform Guidance. Thus, the Policy may still serve as a starting point for your CAA in reviewing and updating its own record retention policy.