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Recovery Act Resource Center 

The AICPA Governmental Audit Quality Center (GAQC) helps member CPA firms meet the challenges of performing quality audits. The passage of the American Recovery and Reinvestment Act of 2009 (Recovery Act) is certain to result in new challenges for auditors that perform audits under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. This GAQC Resource Center is intended to provide members with a “one-stop” repository location to more easily locate various GAQC Recovery Act communications, other related GAQC tools and resources, and links to other Web sites that may provide information to assist auditors going forward. Keep in mind that the Center will continue to push timely information and updates out to member firms via GAQC Alerts, GAQC Updates, and Center calls.

If you are not a member firm and would like to learn more about membership in the GAQC, click here.

GAQC Tools

OMB Guidance on the Recovery Act

Other Useful Web Sites, Tools, and Information

Background

The Recovery Act, issued in early 2009, is capturing news headlines around the country. Approximately $300 billion dollars in additional federal funds are being passed down from federal agencies to entities that are generally subject to single audit such as state and local governments and institutions of higher education. These federal funds are intended to either supplement existing federal programs (e.g., existing block grants for states), create new programs, or to provide more broad fiscal relief. In some cases, the funds will be passed directly to states or institutions of higher education and spent at that level. In other cases, direct recipients of Recovery Act federal funds will pass the funds through to subrecipients such as local governments or not-for-profit organizations. For this reason, the law mandates that there be an unprecedented amount of oversight and transparency around the spending of all funds associated with the law. Single audits will be impacted starting with June 30, 2009, year-ends, with more of an effect expected for single audits of year-ends thereafter. 

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AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on August 26, 2016

NPRC Resources

Overview Review and download National Peer Review Committee Resources.
Published on August 26, 2016

GAQC CPE & Events

Overview Find information about upcoming Center Web events, AICPA Governmental conferences, and links to past Center Web events, Webcasts and calls.
Published on August 26, 2016

Governmental Audit Products

Overview Purchase Governmental Audit products from the AICPA Store.
Published on August 26, 2016

GAQC Firm and State Audit Organizations Members M through S

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha M through S. Use it to find GAQC Firm and State Audit Organizations Members.
Published on August 26, 2016

GAQC Firm and State Audit Organizations Members T through Z

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha T through Z. Use it to find a GAQC Firm and State Audit Organizations Members.
Published on August 26, 2016

GAQC State Auditors Organization Members

Member Profile This list contains State Auditors Organization members of the Governmental Audit Quality Center (GAQC).
Published on August 26, 2016

GAQC Members By State

Directory GAQC list of members by State.
Published on August 26, 2016

Tax Practice Management

Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management.
Published on August 26, 2016

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on August 26, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on August 26, 2016

Specialized Guidance & Resources

Overview The Specialized Guidance & Resources page offers toolkits and resource pages organized by trending issues (e.g., FBAR and FATCA), technical topics (e.g., Tangible Property ("repair" regulations), ACA), or practice areas presenting unique challenges for the tax practitioner (e.g., Divorce). You can browse our complete library of specialized guidance pages and resources
Published on August 26, 2016

Not-for-Profit Governance & Management Resources

Tools This page provides resources for not-for-profit board governance, including resources related to governance structure and responsibilities, risk management, financial oversight and audit committees.
Published on August 26, 2016

Employee Benefit Plan Audit Quality Center CPE & Events

Overview Find information about upcoming Employee Benefit Plan Audit Quality Center live forum webinars, conferences, and links to past Center webinars and calls.
Published on August 26, 2016

Letters of Comment on Exposure Draft of Proposed SSARS 21 Section 90

Overview Comment Letter #1 - Florida Institute of CPAs Committee on Accounting Principles and Auditing Standards Comment Letter #2 - RSM US LLP Comment Letter #3 - National Association of State Board of Accountancy
Published on August 26, 2016

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