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


If you are an auditee that is subject to a single audit under the Uniform Guidance, this section of the AICPA Governmental Audit Quality Center’s (GAQC) Auditee Resource Center provides you with relevant auditee tools, practice aids, and other resources. While the GAQC is a voluntary membership center intended primarily to assist CPA firms and state audit organizations (SAOs) in improving their audit quality, this section of the GAQC Web site is intended for procurers of audit services (i.e., auditees) who play an important part in the process. For more auditee resources, see the GAQC Auditee Resource Center Home Page.


Articles/Information

 

Archived GAQC Web Events (no CPE)

Access event on, Preparing for a Single Audit Under the Uniform Guidance: An Auditee Perspective

Access event on, Uniform Guidance for Federal Awards:  How Clients Need to Monitor Subrecipients Going Forward

Access event on, Uniform Guidance for Federal Awards: The New Cost Principles, Time and Effort Reporting, Procurement and Other Administrative Requirements

Access a summary of other archived GAQC Web events (some are open to auditees)


Tools and Practice Aids

NEW Auditee Practice Aids: The Schedule of Expenditures of Federal Awards, assists auditees in preparing the schedule of expenditures of federal awards (SEFA). It includes two different tools and reflects the requirements of the Uniform Guidance.  The first assists auditees in accumulating information about their federal programs and the second is a disclosure checklist.

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

Request for Proposal (RFP) Practice Aid.  Helps auditees navigate the various steps involved in the procurement of audit services including planning the procurement, developing the RFP, evaluating proposals received, and monitoring the audit.

Quick Links to Key Government and Other Resources

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

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

OMB-Approved Agency Exceptions to the Uniform Guidance (located in Appendix VII of OMB Compliance Supplement)

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

Federal Audit Clearinghouse

AICPA Audit Guide, Government Auditing Standards and Single Audits

OMB Compliance Supplements (Current and Past Versions)

Other Useful Web Links




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