April 30, 2025


Webcast Replay


8 CPE

Performing a Single Audit Under the Uniform Guidance

April 30, 2025
Webcast Replay
8 CPE

Performing a Single Audit Under the Uniform Guidance

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    Instructor

    Melisa
    Galasso

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Learning Objectives

  • 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.
  • Identify the responsibilities of a pass-through entity.
  • Identify the auditor and auditee responsibilities related to the schedule of expenditures of federal awards (SEFA).
  • Identify the auditor and auditee responsibilities related to internal control over compliance related to federal awards.
  • Recognize key considerations when sampling in a Uniform Guidance compliance audit.
  • Recognize the auditor’s reports required by the Uniform Guidance.

Major Topics

  • Fundamentals of a compliance audit performed under the Uniform Guidance
  • Identifying federal awards
  • Pass-through entities and subrecipients
  • Schedule of expenditure of federal awards (SEFA)
  • Determining 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

CPE Credits Available

8 CPE
8
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

  • Auditors performing single audit engagements
  • Internal financial staff of governments
  • Not-for-profit entity staff who interact with Auditors

Provider

AICPA

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