Policies & Procedures Templates

The Office of Management and Budget’s (OMB) uniform guidance requires nonfederal entities to have written policies. Written policies and procedures strengthen a nonfederal entity’s system of internal control (§200.303). Internal controls provide reasonable assurance that federal funds will be managed and expended as intended. As a result, written policies and procedures give nonfederal entities a viable defense in case of a governmental investigation, providing “reasonable assurance” to an auditor that the recipient is making a good-faith attempt to comply with the grant. Written policies and procedures also provide guidance to internal staff and external audiences, such as subrecipients, about developing and managing grants.

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