Uniform Guidance

Aprio Uniform Guidance and Compliance Audit Experience

Navigating the shifting terrain of federal award requirements can be confusing and constricting, regardless of whether you’re a for-profit or nonprofit entity.

Aprio understands how high the stakes are for organizations receiving federal awards. Our audit* specialists are here to guide you through your compliance audit needs.

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Rob Eby

Rob Eby

National Nonprofit Segment Leader | Partner

Aprio, LLP
Aprio Advisory Group, LLC

(301) 231-6291

Uniform guidance thought leaders

Aprio’s dedicated team of experienced auditors understands the complexities of uniform guidance compliance. Our team members regularly speak at conferences and deliver webinars to share their extensive experience with federal compliance matters.

Over 30 years experience

Who We Help

Nonprofits and for-profits expending federal awards in excess of $750,000 (threshold increased to $1 million for fiscal years beginning on or after October 1, 2024) during their fiscal year trust Aprio to deliver timely, efficient compliance audits in accordance with OMB’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance, located at 2 CFR 200) and agency specific requirements.

Knowledge with uniform guidance requirements:

  • Audit requirements
  • Federal award requirements
  • Cost Principles

Experience applying uniform guidance to various funding sources, including but not limited to:

  • Department of Agriculture
  • Department of Education
  • Department of Health and Human Services
  • Agency for International Development
  • Department of State

Outcomes that add value to your organization

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Timely and efficient single audits and program-specific audits

When you need a uniform guidance compliance audit, we won’t waste your time. Aprio provides you with a list of the information we need to conduct your audit a month or two before the audit begins, giving you time to collect the invoices, payroll records, reporting and monitoring procedure data needed without stress and scrambling.

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Know what you’re doing wrong, and how to improve

It’s relatively easy to identify what a nonprofit receiving federal awards is doing wrong. It’s harder to offer specific opportunities for improvement. More than 30 years of experience conducting single audits and program-specific audits enables Aprio to do both.

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Experience with many funding sources

Aprio is well-versed in uniform guidance and how it applies to various nonprofits, for-profits and their funding sources. Whether you’re a US-based entity with domestic operations or have a foreign subsidiary, Aprio understands the policy and grant terms and conditions of various funding sources, including: HHS, USAID and the Departments of State, Education, Agriculture and many more.

In delivering single-audit services, Aprio’s professionals understand the 12 areas of federal award compliance

Section 3.1 of the Compliance Supplement addresses 12 areas of compliance and their related audit objectives when performing a single audit. Aprio is well-versed in the internal controls required for all of them.

1. Activities Allowed or Unallowed

2. Allowable Costs and Cost Principles

3. Cash Management

4. Eligibility

5. Equipment and Real Property Management

6. Matching, Level of Effort, Earmarking

7. Period of Performance of Federal Funds

8. Procurement, Suspension and Debarment

9. Program Income

10. Reporting

11. Subrecipient Monitoring

12. Special Tests and Provisions

Aprio’s Uniform Guidance Leadership

Rob Eby

Rob Eby

National Nonprofit Segment Leader | Partner
Aprio, LLP
Aprio Advisory Group, LLC

rob.eby@aprio.com

301.231.6291

Tracy Teale

Tracy Teale

Partner, Assurance Services
Aprio Advisory Group, LLC

tracy.teale@aprio.com

415.765.1303

Mark Robins

Mark Robins

Partner, Assurance Services
Aprio Advisory Group, LLC

mark.robins@aprio.com

240.364.2645

Carol Barnard

Carol Barnard

Director, Nonprofit Assurance Services
Aprio, LLP
Aprio Advisory Group, LLC

carol.barnard@aprio.com

301.222.8214

Get answers to your questions about uniform guidance and federal award funding

Do I need a single audit?

How much is it going to cost?

What do you need from my staff?

How do you handle multiple funding sources?

What controls are you going to test?

How do I improve my reporting and monitoring?

What is “your next”?

Our tagline says it all. We are “passionate for what’s next.” Whatever lies ahead for your business, Aprio stands ready to help you advance. Our clients benefit from a proactive team of specialists that collaborate to build value, drive growth, manage risk and protect wealth.

ADVISORY

Leverage our growing suite of advisory services to transform your business, manage risk and support profitable growth.

ASSURANCE

Provide the financial, non-financial and information assurance* reporting and attestation* that clients, stakeholders and regulators require.

Tax

Get comprehensive tax services for you, your family and business, plus specialty tax services including international, state and local tax and tax credits and incentives.

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Integrate financial planning, investment management and tax services to help you achieve your goals.

OUTSOURCED ACCOUNTING

Control costs and scale your business with technology-enabled outsourced accounting solutions that offer on-demand access to financials and advice.

Partner with Aprio’s compliance audit specialists for timely and efficient audits and unparalleled experience.

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