Overview of Uniform Guidance (Completed)

Uniform Guidance (UG) is written for the federal agencies, auditors and auditees. Uniform Guidance had a revision in August of 2020. We will look at the various sections of Uniform Guidance including administrative requirements, cost principles and audit requirements.

Topics Covered

• The different sections of UG and who follows UG
• Administrative requirements that nonfederal entities must follow
• Cost principles that nonfederal entities 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