GAQC Uniform Guidance Resources
The GAQC’s resources relating to performing single audits under the Uniform Guidance are in the following areas:
Access a full listing of all GAQC COVID-19 content. Otherwise, see below for a sampling of GAQC COVID-19 content.
Access COVID-19 related GAQC Alerts.
Access archived no-CPE Web events covering COVID-19 related topics.
GAQC Nonauthoritative Guidance on the Reporting of Certain COVID-19 Awards on an Accrual Basis SEFA - Issued: 2-4-21 and Updated 4-14-21
AICPA Questions Submitted on Provider Relief Fund
GAQC Summary of UG Applicability for New COVID-19-Related Federal Programs – as of 2/16/21
JoA Article - Single audits: Deliver high quality in a challenging time
Federal Programs Included in the 2020 OMB Compliance Supplement Addendum
AICPA Comment Letter to OMB on Draft 2020 Supplement Addendum
AICPA Provides Feedback to OMB on Needed COVID-19 Single Audit Information
See also GAQC COVID-19 resources for auditors of state and local governments including: FAQs: State and Local Government Financial Statement Accounting and Auditing Matters and Auditor Reporting Issues Relating to COVID-19.
Articles/Information/Advocacy
- AICPA Final Letter on Proposed Changes to 2 CFR 200.
- Key Sections of the Uniform Guidance
- Key Federal Players in the Single Audit Process
- GAQC Summary of Final Agency Uniform Guidance Adoption Status and Related Links as of 08/1/19
- 11 Tips for Success with Single Audits (Journal of Accountancy article)
- Practice Issue Noted With Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings
- Federal Agency Requests for Auditor Certifications
- Access Archived GAQC Alerts
Tools and Practice Aids
2020 Compliance Supplement – As a public service, the GAQC has posted this Supplement broken down by section.
2019 Compliance Supplement – As a public service, the GAQC has posted this Supplement broken down by section.
Schedule of Expenditures of Federal Awards (SEFA) Practice Aids: (1) Auditor SEFA Practice Aid; and (2) Auditee SEFA Practice Aid.
Illustrative Auditor Reports – These illustrative auditor’s reports are excerpts from the AICPA Audit Guide, Government Auditing Standards and Single Audits.
AICPA Single Audit Certificate programs – Consider taking these exam-based certificates (which reflect the requirements of the Uniform Guidance) to evidence your knowledge of single audits.
AICPA Governmental Audit Competency Resources – Access this framework and the related AICPA governmental audit competency Web site to gauge where your knowledge about single audits and other governmental audits may need to be enhanced and find related learning.
View the GAQC Auditee Resource Center and share the link with your clients.
Quick Links to Key Government and Other Resources
AICPA Audit Guide, Government Auditing Standards and Single Audits
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance)
2020 OMB Compliance Supplement (on OMB Web site in one large PDF file – see above section for GAQC posting of Supplement by section)
CFO.gov federal financial assistance resources including Federal Frequently Asked Questions on the Uniform Guidance and other guidance and policy documents.
Performance.gov resources relating to Results-Oriented Accountability for Grants including plans for the future of grant policy, updates on cross-agency initiatives on grants, and other resources.
