Navigating the New UGG "Uniformed Grant Guidance" Single Audit Rules: Moving Beyond UGG A-133 to the 2015 Standards

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Wednesday, September 2, 2015

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Course Materials

This course will provide CPAs performing audits of entities receiving and expending federal grants with an exploration of the new 2015 “Uniformed Grant Guidance” Single Audit standards. The panel will offer a comprehensive overview of the Single Audit process, and discuss in detail the changes made to the OMB A-133 audit standards effective for audit engagements beginning with the 2015 fiscal year.


The new OMB “Uniformed Grant Guidance” reflects the most sweeping changes to reporting standards since 1997 for organizations receiving federal grants. The new Circular supercedes and incorporates eight previously-issued sets of OMB regulations into one comprehensive standard.

The new standards include changes to the expenditure threshold requirements for conducting Single Audits, as well as modifications to the Type A/Type B Program designation, and sets new criteria before a Type A program has to be assessed. The new standards apply to Single Audit engagements for organizations beginning with the 2015 fiscal year. Audit professionals must be proficient with the new requirements on all audit engagements of nonprofit entities receiving federal grants.

Listen as our expert panel discusses the new Uniformed Grant Guidance requirements for Single Audits and other operational factors for federal fund recipients.



  1. Single Audit overview under existing UGG Circular A-133
  2. New UGG “Uniformed Grant Guidance” components
    1. Consolidation of previous/existing UGG guidance
    2. Administrative requirements changes
    3. Cost principles
  3. Audit requirements—changes to threshold determination
  4. Type A/Type B Program determination
  5. Reporting transparency changes


The panel will discuss these and other key issues:

  • The Single Audit provisions under the previous/UGG Circular A-133 standards
  • The new UGG “Uniformed Grant Guidance” format (UGG’s The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Audits);
  • Changes to the Single Audit threshold
  • New standards for auditor coverage


Jack Reagan
Jack Reagan

Partner, Audit Services, Global Public Sector
Grant Thornton

Mr. Reagan has more than 25 years of dedicated industry experience working within the federal government, state...  |  Read More

Tennyle Walker
Tennyle Walker
Practice Director
Grant Thornton

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