The AICPA Governmental Audit Quality Center provides these illustrative reports for a single audit under the Uniform Guidance (UG) as a public service.
The reports include:
A sampling of examples excerpted from Appendix A of chapter 13 of the 2020 AICPA Audit Guide,
Government Auditing Standards and Single Audits (GAS-SA Guide), and
The reporting requirements for meeting a single audit under the Uniform Guidance for reporting on compliance and internal control over compliance.
It is important to note that these reports do not reflect the requirements of the new suite of AICPA reporting standards which are effective for 12/31/21 year-end audits and later. Purchase the 2020 GAS-SA Guide to access the full set of examples and the 2021 GAS-SA Guide to access illustrative reports updated for the new suite of reporting standards.