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Navigating single audits that include CSLFRF COVID-19 relief funding
Many auditors will have to audit the Coronavirus State and Local Fiscal Recovery Funds Program for the first time in 2022.
The $350 billion program is one of the largest federal programs subject to single audit ever, with over 30,000 recipients.
Although funding went primarily to states, local government, and tribal entities, those recipients could potentially pass the funding down to not-for-profits or even for-profit entities.
Adding to the challenge is that many small local government recipients of this funding have not had to undergo an audit of federal financial assistance in the past.
This two-hour webcast by the Governmental Audit Quality Center (GAQC) is intended to help auditors having to address this program in their single audits.
* Identify how the Coronavirus State and Local Fiscal Recovery Funds Program affects single audits.
-* Analyze auditor considerations and challenges and take appropriate action.
-* Use best Practice tips and resources to achieve a quality single audit.
* Program requirements and guidance on concepts such as revenue loss and eligible uses
* What non* entitlement units (NEUs) are and related considerations
* Information about subrecipients and beneficiaries of this funding
* The Compliance Supplement section for this program
* Auditor and challenges
* Single audit
* Uniform Guidance
* Auditors performing single audits
Basic knowledge of single audits
None
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