Archived Web Events
Uniform Guidance for Federal Awards: How Clients Need to Monitor Subrecipients Going Forward
This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide auditors and auditees with an understanding of the key provisions relating to pass-through entities and subrecipients contained in U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance for Federal Awards). Access the archived event web page. No CPE is available for listening to the archive of this event.
Uniform Guidance for Federal Awards: The New Cost Principles, Time and Effort Reporting, Procurement and Other Administrative Requirements
This GAQC archived Web event is intended to provide auditors and auditees with an understanding of some of the key changes to the cost principles and certain other administrative requirements that will result upon the effective date of the U.S. Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Access the archived event web page. No CPE is available for listening to the archive of this event.
Auditing the Head Start Program as Part of Your Single Audit: Avoid Common Pitfalls Web Event. If your federal expenditures include the Head Start cluster (CFDA Nos. 93.600, 93.708, and 93.709) this archived event will be useful in understanding the Head Start program as part of your single audit.. The Department of Health and Human Services’ Office of Head Start and the GAQC co-sponsored this archived Web event to assist auditors in understanding the Head Start program and how to audit it in a single audit. Access this archived event. No CPE is available for listening to the archive of this event.
Schedule of Expenditures of Federal Awards (SEFA) Practice Aids. The SEFA, which is an auditee-prepared schedule, is an extremely important aspect of an auditee's responsibility when subject to a single audit. It is also a key document that the auditor uses to determine the appropriate scope of a single audit. Due to the importance of the role that auditees have in preparing the SEFA, the GAQC has developed two practice aids specifically directed at auditees as follows:
Worksheet for Identifying Federal Program Information: This Practice Aid is intended to assist the auditee in accumulating and documenting important information for each of its federal awards. This information should be provided to the auditor at the beginning of the single audit.
Auditee Disclosure Checklist for the SEFA: This Practice Aid is intended to assist auditees with preparing a SEFA that includes all of the elements required by Circular A-133.
Access the practice aids in either PDF or Word formats.