Guidance 110 - Source Documentation

Numerous entities are involved in developing, interpreting and overseeing policies and practices affecting single audits. Each plays a different role in the effective implementation of single audit requirements, so subscribers may wish to refer to more than one source to get a complete answer to a particular question. Listed below are descriptions of major sources of information to contact for answers to individual questions regarding single audit requirements: Office of Management and Budget (OMB) — OMB has statutory responsibility for implementing the Single Audit Act Amendments of 1996 and the uniform grant guidance. OMB revised the uniform guidance in April 2024 (see… Read More

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You may be able to charge the cost of your Thompson Grants subscription to your federal grant(s). For state agencies and other nonfederal entities, under the cost principles of the uniform guidance, there are allowable items of cost for subscriptions (§200.454(b)) and professional development (§200.473). Please check with your program director, finance officer or granting agency to ensure there is no restriction in the approved grant budget or the award documents.

Guidance 110 - Source Documentation

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