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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2017 OMB Compliance Supplement and Single Audit Update Member Web Event

Webcast This archived GAQC event will provide members with what they need to know about the anticipated changes to the 2017 Office of Management and Budget (OMB) Compliance Supplement (Supplement), as well as provide an update on the latest single audit activities.
Published on July 14, 2017

Developing and Reporting Audit Findings Member Web Event

Webcast This archived Web event will provides important information about reporting audit findings performed under Government Auditing Standards and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on July 14, 2017

GASBs Fair Value Standard Accounting and Auditing Considerations Member Web Event

Webcast Archive This GAQC archived Web event is intended to provide members with an understanding of the requirements of Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurement and Application, as well as areas that auditors should be focusing on as it relates to this standard.
Published on July 14, 2017

Archived Member Web Events - State & Local Accounting Standards

Presentation View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
Published on July 07, 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 July 06, 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 July 06, 2017

Auditing Head Start Under the New Program Performance Standards and Revised 2017 Compliance Supplement

Webcast This archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 03, 2017

SF-429 Real Property Reporting and Request Requirements

Tools SF-429 Real Property Reporting and Request Requirements Handout for archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 03, 2017

SF-429-A (General Reporting includes cover page)

Tools SF-429-A (General Reporting; includes cover page) Handout for archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 03, 2017

The 2017 OMB Compliance Supplement and Single Audit Update

Presentation This archived GAQC event will provide members with what they need to know about the anticipated changes to the 2017 Office of Management and Budget (OMB) Compliance Supplement (Supplement), as well as provide an update on the latest single audit activities. While OMB has not yet released the 2017 Supplement,
Published on July 03, 2017

2017 OMB Compliance Supplement and Single Audit Update

Presentation This archived GAQC event will provide members with what they need to know about the anticipated changes to the 2017 Office of Management and Budget (OMB) Compliance Supplement (Supplement), as well as provide an update on the latest single audit activities. While OMB has not yet released the 2017 Supplement,
Published on July 03, 2017

Auditing Head Start Under the New Program Performance Standards and Revised 2017 Compliance Supplement Member Web Event

Presentation These slides for the archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 03, 2017

Auditing Head Start under the new Program Performance Standards and Revised 2017 Compliance Supplement Member Web Event...

Presentation These slides are an archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 03, 2017

Final Draft of 2017 OMB Compliance Supplement CFDA - 93-600, Head Start Program

Tools Final Draft of 2017 OMB Compliance Supplement CFDA - 93-600, Head Start Program Handout for archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 03, 2017

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

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