Audits of state and local oranzatequired forovemments and not for profit organizations require additional work organizations. 1 government r generally accepted auditing standards (GAAS) for business ollowing items as they relate to the audits of state and local governments and not for profit organizations. (1) What is the purpose of the Single Audit Act? (2) Who (3) Wha o is required to have a Single Audit under the current law in effect? t is required of auditors under the Single Audit Act? hat are the reporting requirements for auditors under the Single Audit Act