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Single Audit

Organizations that expend more than $750,000 of federal assistance are generally required to have an audit in accordance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

These types of audits are referred to as audits in accordance with Uniform Guidance.

The audit incorporates the basic financial statement audit, but also requires testing of internal controls and compliance with certain requirements.  Planning and reporting of these engagements requires specialized knowledge which CBM professionals have obtained.  CBM staff receive continuing professional education (CPE) each year and comply with the CPE requirements as outlined by government auditing standards to enable us to perform Uniform Guidance audits.  In addition, CBM is a member of the AICPA’s Governmental Audit Quality Center which provides training and technical assistance, if needed.

CBM has a long history of not only performing such audits but of staying current with changes in the compliance requirements. CBM has received recognition for its expertise in this arena, having spoken in the past at venues such as the Greater Washington Society of CPAs.

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