Applying the Uniform Guidance in Your Single Audits

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  • Date/Time
    • Jun 25, 2021
    • Sign In: 7:45am (MT)
    • Program: 8:00am - 3:45pm (MT)
    • Add to Calendar
  • Location
    • ISCPA Enrichment Center
      1649 W Shoreline Drive #202
      Boise, ID 83702
    • Map
  • Credits
    • 8.00
  • Credit Type(s)
    • Auditing - Governmental (8.00)
  • Prerequisites
    • Background of not-for-profit or governmental accounting and auditing

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Accounting & Auditing
    • Auditing
    • Government
  • Message
    • 1/2 hour lunch included

Description

This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area.

Designed For

  • Auditors performing single audit engagements, internal financial staff of governments, and not-for-profit entities interacting with auditors
  • Qualifies as Yellow Book CPE

Objectives

  • Analyze the relationship of 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
  • Determine reporting requirements
  • Identify the audit and reporting requirements for program-specific audits
  • Highlights

  • Introduction to single audits
  • Preparation of the schedule of expenditures of federal awards and 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
  • Update on Government Auditing Standards, 2018 Revision
  • Advanced Prep

    • Download Manual
    • Review ISCPA Parking Map

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    Leaders

    Jack Georger

    Jack

    John "Jack" Georger, CPA, CIA PUN GROUP, LLP / Las Vegas, NV

    Mr. Georger has served a broad base of clients including port authorities, higher education institutions, community service organizations, foundations, counties, school districts, cities, and employee retirement systems. In addition, the commercial clients he has served include construction, real estate, aerospace, research and development, agricultural and professional service firms. Jack has also consulted on numerous budgets, rate and cost studies for municipal authorities as well as the design and implementation of internal control systems for various entities.

    Jack is licensed to practice as certified public accountant (CPA) in the states of California, New York, Virginia, Maryland, District of Columbia, South Carolina, Nevada, Connecticut (inactive),Wyoming(inactive), Georgia (inactive) and is a Certified Internal Auditor (CIA). He is a member of the American Institute of Certified Public Accountants, Institute of Internal Auditors, California Society of Certified Public Accountants (CSCPA), New York State Society of Certified Public Accountants, Nevada Society of CPAS, Government Finance Officers Association,. Jack currently serves on the Auditing Standards and Rules Committee, the Not-For-Profit Committee and the Financial Accounting Standard Committee of the NYSSCPA. He is also on the Government Accounting and Auditing Committees of both the NYSSCPA and CSCPA. Jack has been a member of the GFOA Special Review Committee for the Certificate of Achievement for Financial Reporting since 1990.

    Jack has had the opportunity during his career to audit publicly traded companies, of both accelerated filers under PCAOB Auditing Standards and non accelerated filers, major cities and counties in the United States, colleges and universities, and some of the largest not-for-profit organizations in the United States.

    Jack graduated from George Mason University with a degree in Business Administration, he first became a CPA in the state of Connecticut in 1981. He was in private practice in New York, where his firm provided auditing, accounting and tax services to various local governments, not-for-profit organizations, small businesses and individuals for over twenty years. Since selling his practice in 2001, Jack has been an Audit Senior Manager with KPMG, LLP and Pricewaterhouse Coopers, LLP, a partner in a regional firm in Los Angeles, Audit Director with McGladrey and Pullen, LLP and is currently a partner with the Pun Group, LLP 2013

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