Uniform Audit Act of 1983

Uniform Audit Act of 1983 - Requires the Director of the Office of Management and Budget (OMB): (1) in consultation with the Comptroller General of the United States, to establish and maintain standard procedures to be used by all Federal agencies for the administration, accounting, and financial auditing of Federal assistance to State and local governments and nonprofit organizations; and (2) to prescribe directives to agencies for implementing such procedures and for coordinating Federal, State, and local audits of assistance programs.

Requires a single, independent, biennial financial audit of State and local government entities, nonprofit organizations, and subgrantees which receive Federal assistance. Requires such an audit of an organization which receives less than $100,000 a year to be conducted quinquennially. Exempts State and local governments which receive less than $25,000 per year.

Establishes the responsibility of State and local governments and nonprofit organizations to utilize independent auditors to conduct financial audits of Federal assistance recipients within their jurisdictions in accordance with generally accepted auditing standards.

Makes the Federal Government responsible for: (1) using the quality review process to assure the proper performance of such audits; and (2) conducting or contracting for the conduct of economy and efficiency audits and program results audits.

Directs the OMB to establish methods of payment to independent auditors for the expenses of performing all or any part of an audit of a Federal assistance program.