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OMB Rewrite of Uniform Guidance

In April 2024, the OMB released a rewrite of the Uniform Guidance, effective October 1, 2024. This means that all grants awarded after this date will have updated language to reflect these changes. The rewrite was aimed at making the process of applying for, receiving, and reporting on federal funds easier for nonprofit organizations.


Highlights of Changes Affecting Nonprofit Organizations

The changes include several positives for the nonprofits that receive federal funding. These include:

  • Increasing the single audit requirement from $750,000 to $1,000,000 of federal funds expended during a fiscal year
  • Increasing the indirect de minimus rate from 10% to 15%
  • No longer requiring English to be the language used in applications and in reporting

Additionally, the updates are written so that a funder may no longer restrict organizations to using a de minimus of less than 15%. In the past, some funders enforced the use of a lower-than-10% de minimus on specific grants.

The OMB also encourages awarding agencies to consider diversity when determining awards.

Notices of Funding Opportunities will be revised to make it easier for organizations to determine good opportunities for their organization. Nonprofits receiving federal funding should also see their reporting requirement burdens lightened.

The rewrite, effective for grants awarded after October 1, 2024, should result in nonprofits feeling less burden and more ease when dealing with federal funds, from application to reporting. Contact us today for more information or questions about this article.

This article was written by Windes Audit & Assurance Services Senior Manager Alicia Manning.

Alicia Manning

Alicia Manning, CPA
Audit & Assurance Services Senior Manager



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