TQA Section 9160.36
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TQA Section 9160.36

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A TQA that addresses a single audit matter related on in-relation-to reporting for the Provider Relief Fund.

The AICPA has issued a new TQA 9160.36, Reporting on the Provider Relief Fund in the Schedule of Expenditures of Federal Awards in Relation to the Financial Statements in a Single Audit, providing nonauthoritative guidance on how auditors can report on a Schedule of Expenditures of Federal Awards (SEFA) in relation to the financial statements when the SEFA includes out-of-period amounts for the Provider Relief Fund (PRF). The TQA provides:

  • PRF background to explain why out-of-period amounts occur

  • A conclusion that an auditor can issue an in-relation-to opinion on the SEFA in this scenario only when certain conditions and requirements are met.

Download the TQA 9160.36 full question and answer

File name: tqa-section-9160-36.pdf

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