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


 

Uniform Guidance Auditee Resources

   
 

 
NEW Auditee Practice Aid - Schedule of Expenditures of Federal Awards (SEFA) 
Auditee SEFA Practice Aid.  The GAQC Practice Aid titled, Auditee Practice Aids: The Schedule of Expenditures of Federal Awards, assists auditees in their important role of preparing the SEFA and ensuring it includes all required elements and is prepared accurately and completely.  The Practice Aid reflects the requirements of the Uniform Guidance and includes two different auditee tools within the document.  The first assists auditees in accumulating information about their federal programs and the second is a disclosure checklist.  Access the auditee Practice Aid.  

 Archived Web Events
Preparing for a Single Audit:  An Auditee Perspective
This GAQC archived member Web event titled "Preparing for a Single Audit: An Auditee Perspective," is intended to assist auditees with the very important role they play in the single audit process under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).  No CPE is available for listening to the archive of this event.

Avoiding Common Deficiencies in Yellow Book and Single Audits
This archived event will review key areas that auditors need to ensure they get right in their audits, as well as assist in understanding how things can go wrong through a review of common deficiencies in both single audits and audits performed in accordance with Government Auditing Standards (Yellow Book).  No CPE is available for listening to the archive of this event.

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.

 



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