Single Audit Fundamentals Part 1: What is a Single Audit?

*Identify the scope of the single audit and the OMB Uniform Guidance

*Identify fundamental auditee and auditor responsibilities found in the Uniform Guidance

*Identify the characteristics of federal awards

*Background and overview of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)

*Scope of the single audit

*Auditee and auditor responsibilities *Federal agency responsibilities

*Single audit overview *Description and characteristics of federal awards

*Pass-through awards and subrecipients

*Overview and use of the AICPA GAS-SA Guide