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 

    State and Local Governments - Audit and Accounting 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.  

    Government Auditing Standards and Single Audits - Audit Guide
    • Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments. Fully updated for the new OMB Uniform Guidance. 

    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 Fundamentals Series - Member Web Events

    Webcast Archive This series of 4 archived Web events covers the fundamentals of Single Audits performed under Uniform Guidance.
    Published on January 28, 2016

    Preparing for a Single Audit An Auditee Perspective Member Web Event

    Presentation This GAQC archived member Web event titled Preparing for a Single Audit: An Auditee Perspective, assist auditees in 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).
    Published on January 22, 2016

    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 22, 2016

    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 January 22, 2016

    Preparing for a Single Audit An Auditee Perspective

    Presentation This GAQC archived member Web event titled Preparing for a Single Audit: An Auditee Perspective, assist auditees in 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).
    Published on January 21, 2016

    Uniform Guidance Audit Requirements - Member Web Event

    Webcast Archive This GAQC Member Web event is intended to provide auditors with guidance for their audits performed under the Uniform Guidance beginning with 12/31/2015 fiscal year end audits.
    Published on December 21, 2015

    UniformGuidanceAuditRequirementsWebEvent

    Presentation This GAQC Web event is intended to provide auditors with guidance on performing their 12/31/2015 year end and beyond audits performed under Uniform Guidance.
    Published on December 21, 2015

    Important Notice Regarding the 2015 OMB Compliance Supplement

    Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements (Grouped by Federal Agency) for use only for planning purposes, this is not the final Supplement.
    Published on December 10, 2015

    Recovery Act Resource Center - Other Useful Web Sites, Tools, and Information

    Article Many resources and Web sites are available to auditors performing single audit engagements with Recovery Act funds.  This page provides a list of useful Web sites, tools and other resources to assist auditors in performing these engagements.
    Published on December 10, 2015

    Recovery Act Resource Center - GAQC Tools

    Article This page contains a list of tools being offered by the GAQC, as well as a summary of communications that the Center has issued to member firms regarding the Recovery Act. Some of these tools are open and available to the general public as a public service.
    Published on December 10, 2015

    The Recovery Act Information You Need to Plan and Perform Your 2010 Single Audits Member Web Event

    Article The purpose of this archived Governmental Audit Quality Center (GAQC) Web event is to help auditors better understand the implications of Recovery Act funds on both auditees and your single audits.
    Published on December 10, 2015

    Yellow Book Tools, Practice Aids, and Other Resources for Auditees

    Article In this section of the Auditee Resource Center, the GAQC is making available to auditees, many of the Yellow Book resources it has provided to auditors.
    Published on December 07, 2015

    Financial Statement Tools, Practice Aids, and Other Resources for Auditees

    Article This section includes resources the GAQC provides to its auditor members relating to financial statement audits of governments and not-for-profit organizations.  This information should also be of interest to auditees
    Published on December 07, 2015

    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 December 07, 2015

    Single Audit Fundamentals - A Four Part Series Web Event For Public

    Presentation Single Audits are complex engagements with a number of unusual audit requirements. This four part series of web events is intended to focus in on the fundamentals of single audits and is being provided in direct response to feedback received from GAQC members.
    Published on November 30, 2015

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