Business Women Reviewing Document Conference Room

Some single audits may straddle the line between the old guidance and the new Uniform Guidance, leading auditors to update testing procedures and audit methodologies.


How Uniform Guidance Will Impact Your Single Audit

  • Rebecca Field
  • 11/12/2015

The Office of Management and Budget (OMB) has a new set of rules for organizations accepting federal grants and awards. They’re called the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Most people just call them the Uniform Guidance (UG, formerly referred to as Omni Circular, Super Circular, and Uniform Grant Guidance).

White Paper: How Uniform Grant Guidance Will Impact Your Single Audit
Download now

Auditors everywhere are updating and changing their methodologies to make sure that testing procedures take the UG into account. To help nonprofits, government entities, higher education institutions, and international entities prepare for this transition, CLA has released a white paper, How Uniform Grant Guidance Will Impact Your Single Audit. It outlines some of the changes that may be encountered, the effective dates, and other issues that organizations should be aware of before their single audit.

The new white paper includes updates published in the OMB Circular A-133 Compliance Supplement 2015, new administrative requirements, reforms to cost principles, and the audit implications for all of these changes. 

Download the White Paper

CliftonLarsonAllen has a suite of publications and resources on various aspects of understanding and implementing the UG.

How we can help

CLA professionals have burrowed deep into the Uniform Guidance to find the issues that concern you most, and developed methods for implementing change. No matter how you are impacted, we can help you find effective solutions for your needs, including trainings, consultations, and other services.