GAQC Uniform Guidance Resources
The GAQC’s resources relating to performing single audits under the Uniform Guidance are in the following areas:
- AICPA Final Letter on Proposed Changes to 2 CFR 200
- GAQC Comment Letter on the 2019 OMB Compliance Supplement
- Key Sections of the Uniform Guidance
- 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
GAQC Alert #409 - OMB Rescinds 6-Month Single Audit Submission Extension for June 30, 2020 and Other Year-Ends
GAQC Alert #408 - Summary of New COVID-19 Programs, UG Applicability, and 2020 OMB Supplement Status
See archived GAQC Alerts for other recent COVID-19-related alerts.
See also GAQC COVID-19 resources for auditors of state and local governments including: FAQs: State and Local Government Financial Statement Accounting and Auditing Matters and Auditor Reporting Issues Relating to COVID-19
A Sampling of Archived GAQC Web Events (no CPE)
Access event on the 2019 Compliance Supplement and Single Audit Update
Access event on the 2019 Data Collection Form and Federal Audit Clearinghouse Update
Access event on Tackling Internal Control Over Compliance in a Single Audit
Access event on, Preparing for a Single Audit Under the Uniform Guidance: An Auditee Perspective, and share it with your clients.
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.
Access a summary of additional archived GAQC Web events that cover various single audit topics.
Tools and Practice Aids
2019 Compliance Supplement – As a public service, the GAQC has posted this Supplement broken down by section.
GAQC Supplement Access Tool – If you are performing audits subject to the 2018 Compliance Supplement, this tool will greatly assist auditors in navigating the use of the 2018 and 2017 OMB Compliance Supplements together as is required for single audits of fiscal years beginning after June 30, 2017.
Schedule of Expenditures of Federal Awards (SEFA) Practice Aids: (1) Auditor SEFA Practice Aid; and (2) Auditee SEFA Practice Aid.
Illustrative Auditor Reports – These illustrative auditor’s reports are excerpts from the AICPA Audit Guide, Government Auditing Standards and Single Audits.
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.
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 enhanced and find related learning.
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 (the Uniform Guidance)
2019 OMB Compliance Supplement (on OMB Web site in one large PDF file – see above section for GAQC posting of Supplement by section)
Federal Frequently Asked Questions on the Uniform Guidance, Federal Training and other Uniform Guidance information on the cfo.gov Web site