Governmental Audit Quality Center Resources 


To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

Additional Resources 

Government Auditing Standards and Single Audits - Audit Guide 

This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit.


State and Local Governments - Audit and Accounting Guide 
  • Includes significant new guidance on accounting for and auditing fair value measurements, as well as updates for various other new governmental accounting standards.

To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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Summary of Report Changes to Illustrative Auditor Reports

Sample Report This summary of changes are for the sampling of various example reports contained in the AICPA Audit Guide, Government Auditing Standards and Single Audits to meet the reporting requirements of the Uniform Guidance for compliance for each major program and internal control over compliance.  Purchase the latest edition of the
Published on June 09, 2017

Illustrative Auditors Reports

Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
Published on June 09, 2017

Draft 2017 OMB Compliance Supplement Available for Audit Planning

Exposure Draft The OMB has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements.
Published on June 09, 2017

Illustrative Government Auditing Standards Reports

Sample Report The illustrations include a financial statement audit report example for a state or local government and one for a not-for-profit organization where the audit is being performed under both the AICPA generally accepted auditing standards and Government Auditing Standards.  Additionally, the illustrations include various examples of the reports issued to
Published on June 09, 2017

Illustrative Program Specific Uniform Guidance Reports

Sample Report These example reports are excerpts from chapter 14 of the AICPA Guide, Government Auditing Standards and Single Audits.  The report examples are for use when performing program-specific audits under Uniform Guidance.
Published on June 09, 2017

Illustrative Uniform Guidance Reports

Sample Report The illustrations include a sampling of various example reports contained in the AICPA Audit Guide, Government Auditing Standards and Single Audits to meet the reporting requirements of the Uniform Guidance for compliance for each major program and internal control over compliance.  Purchase the latest edition of the guide for the full
Published on June 09, 2017

Single Audit Tools, Practice Aids, and Other Resources for Auditees

Article Resources made available by the GAQC to assist auditees in understanding the audit process and being better prepared for annual audit requirements.
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement Part 2

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement Part 1

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement - National Endowment for the Humanities

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement Department of Housing and Urban Development

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement - Department of Health and Human Services

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement - Environmental Protection Agency

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement - Department of Education

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

OMB Draft 2017 Compliance Supplement - Department of Transportation

Exposure Draft The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could
Published on June 05, 2017

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