Accountant uses magnifying glass to examine invoices and documents

Common Single Audit Findings Part 2: Procurement, Suspension and Debarment

Single audits under the Office of Management and Budget’s Uniform Guidance are a routine responsibility for nonprofit organizations. When the single audit produces findings that must be addressed, they typically fall into one of four categories: allowable costs; procurement, suspension and debarment; reporting; and sub-recipient monitoring.

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