• Recall how the requirements of the Uniform Guidance relate to GAAS and the Yellow Book.
• Recognize a pass-through entity, recipient, subrecipient, and contractor.
• Recognize the auditor’s responsibilities related to the SEFA and major program determination.
• Identify how the compliance supplement relates to the single audit.
• Recall key points related to the auditor’s responsibility for testing compliance and internal control over compliance.
• Identify the key reporting requirements in a compliance audit.
• Identify some common audit deficiencies found in single audits.
• Identify types of federal awards.

• An overview of a single audit under the Uniform Guidance • Schedule of Expenditures of Federal Awards • Major program determination • Identifying types of compliance requirements and using the compliance supplement • Testing both compliance and internal control over compliance • Reporting requirements in a compliance audit • Common deficiencies found in single audits • Update on Government Auditing Standards, 2018 Revision