GAQC Uniform Guidance Resources
The GAQC’s resources relating to performing single audits under the Uniform Guidance are in the following areas:
- Tips for Auditors Implementing the Uniform Guidance in Single Audits
- 11 Tips for Success with Single Audits (Journal of Accountancy article)
- Practice Issue Noted With Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings
- Key Sections of the Uniform Guidance
- Understanding the Effective Dates of the Uniform Guidance
- GAQC Summary of Final Agency Uniform Guidance Adoption Status and Related Links as of 06/01/16
- Key Federal Players in the Single Audit Process
- Federal Agency Requests for Auditor Certifications
Archived GAQC Alerts
- GAQC Alert #331 - GAO Proposes changes to Yellow Book and Other Updates
- GAQC Alert #326 - 2017 Compliance Supplement Available for Comment and OMB Web Site Changes
- GAQC Alert #324 - Update on Audit Quality Matters and Other Updates
- GAQC Alert #320 - UG Report Rejections
- GAQC Alert #311 - OMB Releases 2016 Compliance Supplement
- GAQC Alert #310 - Final DCF Issued
- GAQC Alert #305 - New Single Audit Certificate Launched
- GAQC Alert #250 - OMB's New Uniform Grant Guidance Subpart E and Other Key Related Information
- GAQC Alert #243 - Information about the New COFAR FAQs on the Uniform Grant Guidance
- GAQC Alert #241 - OMB's New Uniform Grant Guidance Subparts A-D and Other Key Related Information
- Other Archived GAQC Alerts
Archived GAQC Web Events (no CPE)
Access event on the Crucial First Steps: The Schedule of Expenditures of Federal Awards and Major Program Determination.
Access event on the auditing Head Start.
Access event on the Uniform Guidance audit requirements.
Access event on auditor planning considerations under the Uniform Guidance.
Access event on new Data Collection Form and Federal Audit Clearinghouse update.
Access event on common deficiencies in Yellow Book audits and single audits.
Access event on, Preparing for a Single Audit Under the Uniform Guidance: An Auditee Perspective, and share it with your clients.
Access a summary of additional archived GAQC Web events that cover various Uniform Guidance topics.
Tools and Practice Aids
Updated Schedule of Expenditures of Federal Awards (SEFA) Practice Aids: The GAQC developed two practice aids: (1) Auditor SEFA Practice Aid; and (2) Auditee SEFA Practice Aid.
Updated Illustrative Auditor Reports – These illustrative auditor’s reports are excerpts from the AICPA Audit Guide, Government Auditing Standards and Single Audits.
AICPA Governmental Audit Competency Resources – Access this framework and the related AICPA governmental audit competency Web site to gauge where your knowledge about single audits and other governmental audits may need to be enhances and find related learning.
AICPA Single Audit Certificate programs – Consider taking these exam-based certificates (which reflect the requirements of the Uniform Guidance) to evidence your knowledge of single audits.
Use the 4 part GAQC Single Audit Fundamentals Series to train new staff and those new to single audit on the single audit fundamentals under the Uniform Guidance.
View the GAQC Auditee Resource Center and share the link with your clients.
Quick Links to Key Government and Other Resources
AICPA Audit Guide, Government Auditing Standards and Single Audits
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
OMB Compliance Supplements (Current and Past Versions)
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 Questions, Training and other Uniform Guidance information