Single Audit Requirements
On April 29, 2021, KACo hosted a virtual training called, "Single Audit Requirements". Counties that spend $750,000 or more in federal funds in one year are subject to a single audit. Single audits are designed to provide assurance to the federal government that a county has adequate internal controls in place, and is in compliance with program requirements. This briefing offered a high-level overview of single audits including definitions, processes and requirements.
You can view a full recording of the session here.
Farrah Petter, CPA
Assistant Auditor of Public Accounts
Quality Assurance Manager
Executive Director of the Office of Local Government Audits
- Download a copy of the presentation here.
- Link to the Compliance Supplement (August 2020) referenced: https://www.whitehouse.gov/wp-content/uploads/2020/12/2020-Compliance-Supplement-Addendum_Final.pdf