Engagement alternatives to single audits relevant to pandemic funding

As a result of a plethora of federal funding, from the CARES Act to the Consolidated Appropriations Act to ARPA, many entities received federal funding for the first time. These entities include Indian tribes, institutions of higher education, nonprofits, and state and local governments, many of which have never been subject to a single audit. In addition, Uniform Guidance requirements have been extended by several federal agencies to for-profit recipients of the pandemic funding. As a result, tens of thousands