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Playbook for Successfully Implementing Cooperative Audit Resolution

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Summary

This playbook outlines a proactive approach to implementing some of the broad policy reforms contained in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). It illustrates how key provisions in the Uniform Guidance can be leveraged to create a continuous feedback loop for program improvement, not just for the federal government, but also for those who receive funds through federal awards. Specifically, it outlines a practical approach for building on the cooperative audit resolution provisions in the Uniform Guidance to expand oversight and address some of today’s most persistent program problems, such as improper payments.