Single Audit Tools, Practice Aids, and Other Resources for Auditees
Articles/Information
- Why Audit Quality is Important for Auditees? Learn why auditees should be concerned about audit quality; factors affecting audit quality; and steps auditees can take to contribute to receiving a quality audit. See also this related GAQC flyer.
- Check our member listing to find out if your auditor is a member of the GAQC?
- Are you ready for your next single audit? – Access archived Web event, Preparing for a Single Audit Under the Uniform Guidance: An Auditee Perspective
- Key Sections of the Uniform Guidance
- GAQC Summary of Final Agency Uniform Guidance Adoption Status and Related Links as of 08/01/2019
- Key Federal Players in the Single Audit Process
- Auditee Information for Situations When Federal Agencies Request Auditor Certifications
Archived GAQC Web Events (no CPE)
Access event on, Preparing for a Single Audit Under the Uniform Guidance: An Auditee Perspective
Access event on, Uniform Guidance for Federal Awards: How Clients Need to Monitor Subrecipients Going Forward
Access Single Audit Fundamentals Series:
- Part 1: What is a Single Audit? (Audio Playback) (Access Slides)
- Part 2: Major Program Determination (Audio Playback) (Access Slides)
- Part 3: Compliance Requirements and Internal Control over Compliance (Audio Playback) (Access Slides)
- Part 4: Overview of Sampling and Single Audit Reporting Requirements (Audio Playback) (Access Slides)
Access a summary of other archived GAQC Web events (some are open to auditees)
Tools and Practice Aids
Auditee Practice Aids: The Schedule of Expenditures of Federal Awards, assists auditees in preparing the schedule of expenditures of federal awards (SEFA). It includes two different tools and reflects the requirements of the Uniform Guidance. The first assists auditees in accumulating information about their federal programs and the second is a disclosure checklist.
Request for Proposal (RFP) Practice Aid. Helps auditees navigate the various steps involved in the procurement of audit services including planning the procurement, developing the RFP, evaluating proposals received, and monitoring the audit.
Quick Links to Key Government and Other Resources
Other OMB Grants Management Information
OMB-Approved Agency Exceptions to the Uniform Guidance (located in Appendix VII of OMB Compliance Supplement)
AICPA Audit Guide, Government Auditing Standards and Single Audits
OMB Compliance Supplements (Current and Past Versions)
