Overview of the 2024 Uniform Guidance (Completed)

Uniform Guidance (UG) is written for the federal agencies, auditors and auditees. We will look at the various sections of Uniform Guidance including administrative requirements, cost principles and audit requirements. We will walk through the sections of the 2024 Uniform Guidance including highlights of what has changed since UG was updated in 2020.

Who Should Attend
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Topics Covered

• The different sections of UG and who follows UG
• Administrative requirements that nonfederal entities must follow
• Cost principles that recipients and/or subrecipients must follow
• Audit requirements under UG and the relates rules for both auditors and nonfederal entities

Learning Objectives

• Identify the different sections of UG
• Identify the administrative requirements of UG
• Identify the cost principles of UG
• Recognize when a Single Audit is required and the requirements for both auditors and auditees

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None