Uniform Guidance & Compliance Audit Experience

Since the introduction of single audits in 1992, Aprio has helped both for-profit and non-profit organizations untangle the complexities of compliance.

Overview

Clear, Practical Insights Into Uniform Guidance Compliance

Whether you’re a for-profit or nonprofit entity, navigating federal award requirements can be complex. If your organization has recently received a federal grant or other federal funding, you may be wondering: what comes next?

With increasing emphasis on accountability and transparency, Aprio understands the critical importance of compliance for recipients of federal awards. Our Uniform Guidance & Compliance Audit specialists have extensive experience performing audits in accordance with 2 CFR Part 200, Subpart F. 

We apply the standards of the Uniform Guidance across a wide range of federal funding sources—including awards from the U.S. Departments of Agriculture, Health and Human Services, Education, State, and the U.S. Agency for International Development. Our role is to independently assess compliance, report findings, and provide recommendations based on audit results.

Who We Serve

Auditing Federal Award Recipients Across Sectors

Aprio performs compliance audits for both nonprofit and for-profit organizations that expend federal awards in excess of the applicable audit threshold. Effective for fiscal years beginning on or after October 1, 2024, the Uniform Guidance threshold for a Single Audit or program-specific audit increases from $750,000 to $1 million in total federal expenditures.

Our team delivers timely, efficient audits conducted in accordance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance, 2 CFR Part 200), as well as applicable agency-specific audit requirements.

For-Profit Entities

Our Uniform Guidance team has extensive experience providing single and program-specific compliance audits for for-profit clients.

Nonprofit Entities

Our specialized nonprofit assurance*, tax services, accounting solutions, and strategic advisory help you build financial stability, demonstrate fiscal responsibility, and amplify your impact.

How We Help

Your One-Stop-Shop for Uniform Guidance Compliance

If your organization depends on government grant allocations, Aprio’s comprehensive Uniform Guidance and Compliance Audit services can offer the support you need to mitigate risk and maintain compliance.

Understanding the 12 compliance requirements
Section 3.1 of the OMB Compliance Supplement outlines 12 key compliance areas and their related audit objectives for Single Audits. Aprio has extensive experience auditing internal controls and compliance across all applicable areas:
  • Activities Allowed or Unallowed
  • Allowable Costs and Cost Principles
  • Cash Management
  • Eligibility
  • Equipment and Real Property Management
  • Matching, Level of Effort, Earmarking
  • Period of Performance of Federal Funds
  • Procurement, Suspension, and Debarment
  • Program Income
  • Reporting
  • Subrecipient Monitoring
  • Special Tests and Provisions
Timely and efficient audit delivery
Aprio conducts compliance audits with efficiency and transparency. Prior to fieldwork, we provide a detailed request list to help clients prepare documentation in advance—such as invoices, payroll records, financial reports, and subrecipient monitoring documentation—supporting a smooth audit process.
Value-added observations
As part of our responsibilities under Uniform Guidance, Aprio is required to report known or likely instances of noncompliance and internal control deficiencies identified during the audit. We also provide the required recommendations to address those findings. In addition, where appropriate, we may offer suggestions to improve internal processes, strengthen controls, or enhance administrative efficiency—while maintaining our independence and objectivity as auditors.
Experience across a range of funding sources
Aprio has significant experience performing audits under Uniform Guidance for a variety of funding sources and recipient types. Whether serving domestic organizations or entities with international components, we are familiar with agency-specific requirements and the terms and conditions of awards from federal agencies such as HHS, USDA, DOE, USAID, and others.
Understanding the 12 compliance requirements
Timely and efficient audit delivery
Value-added observations
Experience across a range of funding sources

Why Aprio

A Wealth of Experience in Navigating Compliance

Aprio has been performing Uniform Guidance audits for more than three decades. Our dedicated team of professionals have the CPA and Yellow Book qualifications to help both for-profit and nonprofit entities maintain their compliance.

+

Compliance audits performed annually across nonprofit and for-profit entities

+

Years of experience conducting single and program-specific audits 

Leadership

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 matters of federal compliance.

Insights

Articles