Audit Readiness: Navigating the New Uniform Guidance for a Flawless Single Audit
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What Is The New Uniform Guidance?
Federal grant rules just changed, and the ripple effects touch budgets, audits, and day-to-day controls. We sit down with audit director Sharon Blazejowski to translate the new uniform guidance into plain language and practical next steps for nonprofits, governments, and charter schools. From the raised single audit threshold to the higher de minimis rate and equipment capitalization changes, we connect each policy shift to what it means in your ledger, your policies, and your audit file.
We break down which entities may exit single audit requirements at the one million dollar mark and why “less audit” does not mean “less compliance.” Sharon explains how the Type A program threshold affects major program selection and how to recalibrate testing plans. We detail how to correctly apply the 15% de minimis rate, adjust budgets, and avoid overbilling. We also cover the explicit push to fold cybersecurity into internal controls, including access control, incident response, and vendor risk where federal information is involved.
If you touch federal funds, you’ll leave with a clear picture of audit readiness: a running SEFA tied to the general ledger, mapped OMB requirements to controls, tested eligibility and procurement, and documented subrecipient monitoring with suspension and debarment checks. We share the most common pitfalls—stale policies, weak procurement documentation, and unclear cost allowability—and show how finance and grants teams can work together with better segregation of duties, monthly reconciliations, and grant management software. Want a calmer, cleaner audit and stronger compliance posture all year long? Press play, then subscribe, share with your grants team, and leave a review to tell us what topic you want next.
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