Single Audits
Single Audit support under Uniform Guidance for entities expending federal awards.
Entities that expend $750,000 or more in federal awards require a Single Audit under Uniform Guidance. These engagements layer compliance testing on top of the financial statement audit and demand precise documentation.
We support major program determination, Schedule of Expenditures of Federal Awards (SEFA) reconciliation, compliance-requirement testing, and the internal-control-over-compliance procedures that define a defensible Single Audit file.
Standards & Frameworks
Uniform Guidance (2 CFR 200)Government Auditing Standards (Yellow Book)
What our team handles
SEFA preparation & reconciliation
Major program determination
Compliance requirement testing (12 areas)
Internal control over compliance
Data Collection Form (SF-SAC) support
Findings & questioned-cost documentation
Focus on what's important
Ready to take the next step? Contact us today to learn how VSCPA can help your firm grow with reliable outsourced accounting.