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 guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

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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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 February 23, 2017

HUD Update For Profit Entities Subject to HUD Consolidated Audit Guide - Member Web Event

Article This GAQC event is intended to provide an update on U.S. Department of Housing and Urban Development (HUD) activities related to for-profit entities audited under the HUD Consolidated Audit Guide (HUD Guide). If your practice includes audits of for-profit multifamily housing projects and/or lenders that are subject to the HUD
Published on February 14, 2017

GAQC Uniform Guidance Resources

Tools Information on the new U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Uniform Guidance for Federal Awards).  The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in
Published on February 10, 2017

Governmental Audit Quality Center Resources

Overview The AICPA is committed to helping its members achieve the highest standards in performing quality governmental audits. To help you meet the challenges of this unique and complex area, the AICPA has developed myriad informational resources.
Published on February 10, 2017

Practice Issue Noted With Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings

Article This article discusses concerns that auditees are not preparing a separate Corrective Action Plan (CAP) and Summary Schedule of Prior Audit Findings (SSPAF) as required by §200.511 of, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).  Both the CAP and the
Published on February 07, 2017

Archived Member Web Events

Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
Published on February 01, 2017

Crucial First Steps The Schedule of Expenditures of Federal Awards and Major Program Determination Member Web Event

Presentation This archived Web event is intended to provides auditors with insight on the requirements and responsibilities for the Schedule of Expenditures of Federal Awards, as well as the auditor's major program determination process.
Published on February 01, 2017

Archived Member Web Events - Single Audits

Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
Published on January 31, 2017

Crucial First Steps The Schedule of Expenditures of Federal Awards and Major Program Determination

Presentation This archived Web event is intended to provides auditors with insight on the requirements and responsibilities for the Schedule of Expenditures of Federal Awards, as well as the auditor's major program determination process.
Published on January 31, 2017

Crucial First Steps The Schedule of Expenditures of Federal Awards and Major Program Determination

Presentation This archived Web event is intended to provides auditors with insight on the requirements and responsibilities for the Schedule of Expenditures of Federal Awards, as well as the auditor's major program determination process.
Published on January 31, 2017

Auditee Practice Aids The Schedule of Expenditures of Federal Awards

Practice Aid GAQC Auditor Practice Aids:  The Schedule of Expenditures of Federal Awards With Uniform Guidance Updates PDF Version
Published on January 26, 2017

Auditee Practice Aids The Schedule of Expenditures of Federal Awards

Practice Aid GAQC Auditee Practice Aids:  The Schedule of Expenditures of Federal Awards With Uniform Guidance Updates PDF Version
Published on January 26, 2017

Working Paper Documentation Illustration Practice Aid

Practice Aid This practice aid is intended to help auditors document the results of testing while meeting the requirements of AU-C section 230, Audit Documentation.  This workpaper is only intended to illustrate auditor documentation for a dual-purpose test of compliance and internal control over compliance for several compliance requirements.  Auditors may refer
Published on January 12, 2017

AICPA - Archived Member Web Events - Other Governmental, Not-for-Profit, and For-Profit Topics

Article View archived GAQC member only Web events and conference calls on Other Governmental Related Topics.
Published on January 10, 2017

For Profit HUD Update GAQC Web Event Slides

Presentation This GAQC event is intended to provide an update on U.S. Department of Housing and Urban Development (HUD) activities related to for-profit entities audited under the HUD Consolidated Audit Guide (HUD Guide). If your practice includes audits of for-profit multifamily housing projects and/or lenders that are subject to the HUD
Published on January 06, 2017

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