Applying the Uniform Guidance in Your Single Audits
February 25, 2027
Webcast Replay
8 CPE Credits
Applying the Uniform Guidance in Your Single Audits
Performing efficient single audits You will learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance. Highlights include:
Performing a compliance audit under the Uniform Guidance
Auditee and auditor responsibilities
Federal assistance and nonfederal entities’ major programs
Internal control over compliance
Reporting your findings
Learning Objectives
Analyze the relationship between the Single Audit Act and the OMB Uniform Guidance.
Identify the types of guidance and requirements found in the Uniform Guidance.
Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.
Determine major federal programs.
Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
Identify the single audit requirements for testing the direct and material compliance requirements for major programs.
Identify the audit and reporting requirements for program-specific audits.
Major Topics
Introduction to single audits
Preparation of the schedule of expenditures of federal awards and determining major programs
Understanding, assessing, and testing internal control
Testing compliance with federal statutes and regulations and applicable compliance requirements
Auditor reporting in a Uniform Guidance compliance audit
Program-specific audits
Administrative requirements and cost principles in a single audit
CPE Credits Available
8 CPE Credits
8
Auditing (Governmental)
Things to Know About This Course
Course Level
Intermediate
Professional Area of Focus
Accounting & Auditing – Government
Prerequisites
Background in not-for-profit or governmental accounting and auditing.
Advanced Preparation
None
Intended Audience
Auditors performing single audit engagements
Internal financial staff of governments
Staff of not-for-profit entities interacting with auditors
