Applying the Uniform Guidance in Your Single Audits + Single Audit Guide

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Need assistance in understanding and applying Government Auditing Standards, the provisions of the Single Audit Act, or the Uniform Guidance (2 CFR Part 200)?

Part I of this guide provides guidance on the auditor’s responsibilities when conducting financial audits in accordance with Government Auditing Standards. Part II provides guidance on the auditor’s responsibilities when conducting single audits and program-specific audits of states, local governments, and not-for-profit entities that receive federal awards in accordance with the Single Audit Act Amendments of 1996 and the Uniform Guidance.

The 2025 edition has been updated for the 2024 revisions to Government Auditing Standards and the Uniform Guidance, among other matters. It also includes a reorganized, expanded, and improved part II of the guide that has been added as a nonauthoritative appendix. Enhanced content includes guidance on:

• Identifying the risks of material noncompliance.
• Understanding the auditee’s system of internal control, including those components of internal control that may be considered at the entity-wide level versus those components that are generally considered at the major program level.
• Sampling in a Uniform Guidance compliance audit.
• Evaluating the sufficiency and appropriateness of audit evidence and the effect of instances of noncompliance on the auditor’s report on compliance.

Who Will Benefit

• Auditors performing audits of financial statements in accordance with Government Auditing Standards
• Auditors performing single audits or program-specific audits in accordance with the Single Audit Act and the Uniform Guidance
• Management of nonfederal entities that receive federal awards

Key Topics

• Understand the complexities of Government Auditing Standards.
• Identify the requirements for performing a Uniform Guidance compliance audit.
• Properly report on a single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.

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

Who Will Benefit

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

Key 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

Learning Outcomes

• Analyze the relationship of 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.
• Determine reporting requirements.
• Identify the audit and reporting requirements for program-specific audits.