The AICPA Governmental Audit Quality Center provides these illustrative reports for a program-specific audit under the Uniform Guidance (UG) as a public service.
The reports include:
A sampling of examples excerpted from Appendix A of chapter 14 of the 2020 AICPA Audit Guide,
Government Auditing Standards and Single Audits (GAS-SA Guide), and
The reporting requirements for meeting a program-specific audit under the Uniform Guidance.
It is important to note that these reports do not reflect the requirements of the new