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

This guide is also available in a print edition.

In collaboration with Mimeo, this guide is available via print-on-demand. You’ll be passed onto the Mimeo website to complete your transaction. If you have questions about the Mimeo website or your order, email help@marketplace.mimeo.com or call (901) 566-8900.

To purchase the online subscription of this guide, go here.

Audit change with confidence.

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

Clear guidance

This guide helps you understand auditor responsibilities from planning through reporting, including how generally accepted auditing standards (GAAS), the Yellow Book, and Uniform Guidance requirements work together.

What’s new

Explore a significantly revised Part II that more closely follows the flow of a Uniform Guidance compliance audit. The 2026 edition includes enhanced guidance on:

• Entity-wide procedures
• Identifying and assessing risks of material noncompliance
• Testing internal control over compliance
• Testing compliance
• Evaluating exceptions
• Determining whether sufficient appropriate audit evidence has been obtained

This edition also includes updates related to SAS No. 149, Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors).

Practical support

• Reorganized single audit guidance that follows the audit workflow
• Enhanced discussion of entity-wide procedures, IT considerations, fraud risks, and internal control components
• Expanded risk assessment guidance for direct and material compliance requirements
• Updated control and compliance sampling guidance, including revised sample-size tables
• Illustrative reports for single audits, program-specific audits, and Government Auditing Standards reporting

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
• Preparing the schedule of expenditures of federal awards
• 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 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.