Guidance 535 - Internal Controls

(Editor’s note: This tab complies with the 2024 revisions to the uniform guidance — applicable for awards issued on or after Oct. 1, 2024, for subparts A-E. The subpart F requirements in the 2024 revisions will apply to single audits and program-specific audits with auditee fiscal years beginning Oct. 1, 2024.) An organization establishes internal control processes that are designed and implemented to provide reasonable assurance that it will achieve objectives relating to the reliability of its financial reporting, the effectiveness and efficiency of its operations, and compliance with laws and regulations. The Office of Management and Budget’s (OMB) uniform guidance… Read More

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Guidance 535 - Internal Controls

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