How 2024 Uniform Guidance Impacts Compliance Testing for Nonprofits   New

Upon successful completion of this course, the user should be able to:

• identify the major revisions introduced by the 2024 Uniform Guidance and the related changes in the 2025 OMB Compliance Supplement, including their impact on federal award administration and compliance testing;

• differentiate between requirements for pre-existing and new awards, and apply the appropriate Uniform Guidance provisions and compliance testing procedures when evaluating expenditures and internal controls; and

• assess the implications of revised audit thresholds, internal control expectations, and questioned cost determinations in order to properly plan, perform, and document single audits under the updated federal standards.