Uniform Guidance Single Audit Checklist for Nonprofits in 2026

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Stewart & Rijal

June 4, 2026·1 min read
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Uniform Guidance Single Audit Checklist for Nonprofits in 2026

Major Changes in Federal Award Compliance

Managing federal grants is a major responsibility for nonprofit organizations. Under the latest 2 CFR Part 200 (Uniform Guidance) revisions, federal award thresholds have shifted, introducing both opportunities and compliance obligations for charity and grant-making boards.

The Single Audit Compliance Checklist

  1. SEFA Preparation: Compile your Schedule of Expenditures of Federal Awards accurately, ensuring all grant codes match current federal registries.
  2. Subrecipient Monitoring: If your organization passes funds to local sub-grantees, you must actively audit and monitor their compliance logs.
  3. Allowable Cost Documentation: Keep detailed timesheets and cost-allocation worksheets to substantiate every dollar spent under the award program.

Implementing these controls protects your nonprofit's funding eligibility and maintains absolute donor trust.

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