To better help you in understanding the reporting requirements of a state and local government (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:

a) identification and description of the major sections of the report;

b) discussion as to whether all SAA reporting requirements are met (refer to Figure 1)

c) the total dollar amount of federal financial assistance expended by the government;

d) identification of Type A programs, and

e) the dollar amount used for distinguishing between Program A and Program B

grants.

Word File Edit View Insert Format Tools Table Window Help O 8 * Thu Jul 22 7:02 PM ET ABC Single Audit Case - Student - Compatibility Mode - Saved to my Mac Q v Search in Document Home Insert Design Layout References Mailings Review View Share ~ A- A A a E KE AaBbCcDdEE AaBbCcDdl AaBbCcDdE AaBbCcDdl AaBbCcDdEe BI Uvabe X2 X2 A A Emphasis Heading 1 Normal Strong Subtitle Styles Sensitivity Paste Pane * View Only Your account charaedwards2019@fau.edu doesn't allow editing on a Mac. To learn more, contact your admin about your Office plan. Use Another Account Figure 1 GAAS vs. Government Auditing Standards vs. Single Audit GAAS Report on Standards Financial Government Statements Auditing [Opinion] Standards Report on Entity's Report on Entity's Single Internal Control Compliance With Laws Audit- Structure and Regulations' OMB Circular A-133 Report on Report on Report on Report on Schedule of Expenditures Internal Controls 'Major" FFA Schedule of of Federal Awards Over FFA Program Prior Audit [Supplemental Information Compliance Findings Opinion] [Opinion] FFA = Federal Financial Assistance "A report on illegal acts may also be required. Adapted from Freeman, Shoulders, Mcswain and Scott (2018, p. 817) Program Types Page 3 of 14 3326 words X English (United States E - + 100% 597 JUL 22 W itv 4