Catalyzes the conversion of UDP-glucose into UDP-glucuronate, one of the precursors of teichuronic acid. H2O + 2 NAD(+) + UDP-alpha-D-glucose = 3 H(+) + 2 NADH + UDP-alpha-D-glucuronate Activated by phosphorylation; inhibited by dephosphorylation. Nucleotide-sugar biosynthesis; UDP-alpha-D-glucuronate biosynthesis; UDP-alpha-D-glucuronate from UDP-alpha-D-glucose: step 1/1. By phosphate starvation, via the PhoP/PhoR two-component regulatory system. Phosphorylated by YwqD and dephosphorylated by YwqE in vitro. The nature of the anionic polymer present in the cell wall of B.subtilis depends on phosphate availability. Under phosphate-replete growth conditions teichoic acids are present, whereas under phosphate-depleted conditions, at least part of the wall teichoic acid is replaced with teichuronic acid, a non-phosphate containing anionic polymer. The synthesis of teichuronic acid is accompanied by degradation of teichoic acid and reutilization of liberated phosphate for other cellular processes such as nucleic acid synthesis. Belongs to the UDP-glucose/GDP-mannose dehydrogenase family.