Highlights
• Concepts of the Single Audit under the Uniform Guidance
• Performing the compliance audit of federal awards, including testing auditee compliance and internal control over compliance
• Auditor reporting responsibilities including the compliance audit reports, the report on the schedule of expenditures of federal awards, and schedule of findings and questioned costs
• Requirements for the schedule of expenditures of federal awards, known as the SEFA
• Update on the OMB Compliance Supplement