To better help you in understanding the reporting requirements of a SLG, your manager, Sarah Miller, wants you to obtain the most recent single audit report for a state or local government and provide a web address for the report.To confirm your understanding, Sarah wants you to prepare a memorandum describing the major components of the single audit report, including the following:

  1. a) identification and description of the major sections of the report;
  2. b) discussion as to whether all SAA reporting requirements are met (refer to Figure 1);
  3. c) the total dollar amount of federal financial assistance expended by the government;
  4. d) identification of Type A programs, and
  5. e) the dollar amount used for distinguishing between Program A and Program B grants.

Links to audit reports for many SLGs can be found online. The single audit report may also be included in a state or municipality’s Comprehensive Annual Financial Report (CAFR); however, inclusion in the CAFR is much less common than stand alone single audit reports. Thus, searching for single audit reports directly will likely be most helpful. To ensure that the single audit report has been correctly identified, look for the signed auditor report in the document.

Government Single Audit Case