Tag Archives: Single Audit

Behind the Scenes – An Overview of the Single Audit Process

If your organization has ever undergone a single audit before, then you know that the process is extensive. A single audit adds additional time and cost to an organization’s existing financial audit. However, organizations who understand the single audit process … read more >

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Subrecipient Monitoring – A Deeper Dive into the Requirements under Uniform Guidance

As auditors we often see deficiencies in the area of subrecipient risk assessment and monitoring at the pass-through entity level. If your entity is subject to a Single Audit and acts as a pass-through entity of federal funds to subrecipients … read more >

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Common SEFA Errors and How to Avoid these Hazards

What is the Schedule of Expenditures of Federal Awards (SEFA)? Oh yeah, it’s one of those documents my auditors are always asking about. Although it might seem like just another part of the audit preparation, the SEFA serves several very … read more >

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Uniform Guidance Update – OMB Has Increased the Simplified Acquisition Threshold and Micro-Purchase Threshold for Procurements

Expected to provide relief to local governments, on June 20, 2018, the Office of Management and Budget (OMB)  issued memorandum M-18-18 titled, Implementing Statutory Changes to the Micro-Purchase and Simplified Acquisition Thresholds for Financial Assistance, to implement the effect of … read more >

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