This session will cover the background and overview of:
- Uniform Administrative Requirements
- Cost Principles and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
- Scope of the single audit
- Auditee and auditor responsibilities
- Federal agency responsibilities
- Single audit overview
- Description and characteristics of federal awards
- Compliance & Internal Controls – Uniform Guidance
- Pass-through awards and subrecipients
Grants Track