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Continuing Education

AGA-Sponsored Training Courses

Single Audits (A-133)—Bridging the Expectation Gap

Many entities have questioned the quality of Single Audits that are conducted in accordance with OMB Circular A-133. In June 2007, the federal inspectors general reported their findings after reviewing a statistical sample of 208 Single Audits. They found that more than half of the reports in the sample were either unacceptable or “of limited reliability.” The report made three recommendations one of which was to establish minimum standards for comprehensive training on performing single audits. This course is focused on the needs of auditors conducting A-133 audits and is intended to address this particular recommendation. It concentrates on the areas in which the report noted weaknesses

The course covers the following topics:

  • Concerns expressed about Single Audits

  • Internal Controls
    - General concepts
    - Specific applications to Single Audits

  • Federal cross-cutting requirements
    - Administrative rules
    - Cost principles

  • Identifying specific program requirements

CPE credits: 8 to 16

Field of Study: Auditing (Governmental)

Format: Lecture, Group Discussion and Class Examples

Length: 1 - 2 days

For pricing and scheduling information, contact onsitecourses@agacgfm.org.



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