SINGLE AUDITS

Single Audit/Uniform Guidance

Daniel Dennis & Company LLP has been performing Single Audits since inception in 1984, first under the requirements of OMB Circular A-133 and now under the Uniform Guidance. We have extensive experience auditing awards received from the U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, U.S. Department of Education, U.S. Department of Labor and other federal agencies. Daniel Dennis & Company LLP is a member of the AICPA Government Audit Quality Center (the Center). Members of the Center agree to meet professional quality standards, including annual continuing education for all professional staff, and to undergo an independent Peer Review once every three years.

Non-profit organizations and governmental entities expending more than $750,000 in federal awards are subject to an audit under the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance – formally OMB Circular A-133). A Single Audit requires a risk assessment of the organization and its programs to determine which federal award programs will be audited in a given year. Once the major programs are identified each program’s compliance and internal controls over compliance are audited in order to issue an opinion on the organization’s compliance with the significant requirements of each major program.

Please contact one of our professionals to find out more on how Daniel Dennis & Company LLP can help you meet your audit requirements under the Uniform Guidance.