Performing a Single Audit Under the Uniform Guidance

This course introduces auditors to the topics of major program determination, the responsibilities of pass-through entities, the requirements of the schedule of expenditures of federal awards, the requirements of the Compliance Supplement, and the administrative requirements and cost principles found in the Uniform Guidance.

• Auditors performing single audit engagements
• Internal financial staff of governments
• Staff of not-for-profit entities interacting with Auditors

• Identify what a single audit encompasses.
• Identify key auditee and auditor responsibilities in the compliance audit of federal awards.
• Identify the basic audit requirements in a Uniform Guidance compliance audit.
• Recognize key considerations related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance.

• Fundamentals of a compliance audit performed under the Uniform Guidance
• Guidance identifying federal awards
• Pass-through entities and subrecipients
• Schedule of expenditure of federal awards
• Determination of major programs
• Using the Compliance Supplement
• Uniform Guidance administrative requirements and cost principles
• Testing internal control over compliance
• Testing compliance
• Writing an audit finding
• Reporting requirements of a single audit