Uniform Guidance

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

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.

Over 30 years experience

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

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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 GSA Schedule Contracting Leadership

Rob Eby

Rob Eby

National Director of Nonprofit



Tracy Teale

Tracy Teale

Audit Partner, Business Tax



Mark Robins

Mark Robins

Partner, Assurance Services


Carol Barnard

Carol Barnard

Director, Nonprofit Assurance Services



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”?

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Partner with Aprio’s single-audit specialists for timely and efficient audits and unparalleled expertise.