This presentation will cover audit preparation and auditing under the Uniform Grants Guidance (UGG). The UGG incorporates OMB Circular A-133 which was previously the audit guide for single audits . The new guidelines on audits in the UGG reflect many of the general principles of the UGG such as simplification , risk assessment and cooperative audit resolution . This session will demonstrate effective audit preparation as well as the details where the UGG changes audit practice to reflect these new themes. It will demonstrate practical tips on preparation , technical details on audit practice and pitfalls that can be avoided with proper preparation .
The presenter has assisted SEA's LEA's and other recipients of federal grant awards in preparing for audits , negotiating favorable resolutions and if necessary pursuing legal remedies . The presenter has 37 years of experience in this area.