This comprehensive AICPA Governmental Audit Quality Center (GAQC) practice aid provides frequently asked questions and illustrative reports to assist practitioners performing compliance attestation examination engagements on certain eligible recipients of the U.S. Department of Treasury Coronavirus State and Local Government Fiscal Recovery Funds (CSLFRF) program. Topics covered include:
Recipient eligibility considerations;
Engagement scope, performance, and reporting considerations;
Primers on compliance examinations engagements and Government Auditing Standards requirements for attestation engagements; and
Other resources that practitioners performing these engagements can refer to.