Uniform Guidance

GAQC Uniform Guidance Resources 

The GAQC’s resources relating to performing single audits under the Uniform Guidance are in the following areas:


Archived GAQC Alerts


Archived GAQC Web Events (no CPE)

Access event on the Crucial First Steps: The Schedule of Expenditures of Federal Awards and Major Program Determination.

Access event on the auditing Head Start.

Access event on the  Uniform Guidance audit requirements.

Access event on  auditor planning considerations under the Uniform Guidance.

Access event on new Data Collection Form and Federal Audit Clearinghouse update.

Access event on common deficiencies in Yellow Book audits and single audits.

Access event on, Preparing for a Single Audit Under the Uniform Guidance: An Auditee Perspective, and share it with your clients.

Access a summary of additional archived GAQC Web events that cover various Uniform Guidance topics.

Tools and Practice Aids

Updated Schedule of Expenditures of Federal Awards (SEFA) Practice Aids:  The GAQC developed two practice aids: (1) Auditor SEFA Practice Aid; and (2) Auditee SEFA Practice Aid.

Updated Illustrative Auditor Reports – These illustrative auditor’s reports are excerpts from the AICPA Audit Guide, Government Auditing Standards and Single Audits

AICPA Governmental Audit Competency Resources – Access this framework and the related AICPA governmental audit competency Web site to gauge where your knowledge about single audits and other governmental audits  may need to be enhances and find related learning.

AICPA Single Audit Certificate programs – Consider taking these exam-based certificates (which reflect the requirements of the Uniform Guidance) to evidence your knowledge of single audits.

Use the 4 part GAQC Single Audit Fundamentals Series to train new staff and those new to single audit on the single audit fundamentals under the Uniform Guidance.

View the GAQC Auditee Resource Center and share the link with your clients.

Quick Links to Key Government and Other Resources

AICPA Audit Guide, Government Auditing Standards and Single Audits

Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

OMB Compliance Supplements (Current and Past Versions)

OMB Uniform Guidance Policy Statements and supporting materials including crosswalks of changes and text comparisons to previous single audit regulation

Other OMB Grants Management Information

Council on Federal Assistance Reform (COFAR) Web site which includes Frequently Asked Questions, Training and other Uniform Guidance information

Federal Audit Clearinghouse

Other Useful Web Links

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