Aprio Uniform Guidance Single Audit Expertise
Navigating the shifting terrain of federal grant requirements can be confusing and constricting, regardless of whether you’re a for-profit government contractor or nonprofit entity.
Aprio understands how high the stakes are for organizations incurring federal award expenditures over $750,000. Our audit specialists are here to guide you through your single audit and program-specific audit needs.

Rob Eby
National Director of Nonprofit (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.

Who We Help
Nonprofits and for-profits expending federal awards in excess of $750,000 during their fiscal year trust Aprio to deliver timely, efficient single audits and program-specific audits in accordance with OMB’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance, located at 2 CFR 200).
Expertise with uniform guidance requirements
- Single Audits
- Program-Specific Audits
- Cost Principles
- Allowable vs. Unallowable Costs
Experience applying uniform guidance to various funding sources, including:
- 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

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.

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.

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 GSA Schedule Contracting Leadership




Get authoritative 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.