2020 Supplement And COVID-19 Single Audit Implications

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Governmental AuditQuality Center2020 Supplement andCOVID-19 Single AuditImplicationsSeptember 9, 2020

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Today’s dseyOakley,CPA,Partner,BKD LLP

What we will cover todayCOVID-19 funding refresher2020 OMB Compliance Supplement (Supplement) – 1st releaseDeeper dive into new Appendix VII section on COVID-19COVID-19 practice considerationsResources5

Terminology and abbreviationsCFDAChild Care and Development FundClustereCatalog of Federal Domestic AssistanceCHIPChildren's Health Insurance ProgramIFAPCNCChild Nutrition ClusterIHEU.S. Department of Health and HumanServicesHousing and Urban DevelopmentInformation for Financial AidProfessionalsInstitutions of Higher EducationCRFCoranirus Relief FundMPMajor programNFPOMBPTESASSBANot for Profit OrganizationOffice of Management and BudgetPass Through EntityStatement on Auditing StandardsSmall Business AdministrationSchedule of Expenditures of FederalAwardsStudent Financial Assistance ClusterCCDFCSBGCPEDCFDOTEDCommunity Services Block GrantContinuing Professional EducationData Collection FormU.S. Department of TransportationU.S. Department of EducationElementary and School Secondary ReliefESSERFundFSFinancial StatementsHHSHUDSEFASFAGAAPGenerally Accepted Accounting Principlees TreasuryU.S. Department of the TreasuryGAQCGASSAGuideGovernmental Audit Quality CenterUGUniform GuidanceAICPA Audit Guide, Government AuditingStandards and Single AuditsUSDAU.S. Department of AgricultureYellowBookGovernment Auditing StandardsHEERF Higher Education Emergency Relief Fund6

Supplement sections and titlesTable of ContentsPart 1, Background, Purpose and ApplicabilityPart 2, Matrix of Compliance RequirementsPart 3, Compliance RequirementsPart 4, Agency Program RequirementsAppendix II, Federal Agency Codification ofGovernmentwide Requirements and Guidancefor Grants and Cooperative AgreementsAppendix III, Federal Agency Single Audit, KeyManagement Liaison, and Program ContactsAppendix IV, Internal Reference TablesPart 5, Clusters of ProgramsAppendix V, List of Changes for the 2019Compliance SupplementPart 6, Internal ControlAppendix VI, Program-Specific Audit GuidesPart 7, Guidance for Auditing Programs NotIncluded in This SupplementAppendix VII, Other Audit AdvisoriesAppendix I, Federal Programs Excluded fromthe A-102 Common Rule and Portions of 2CFR Part 2007Appendix VIII, Examinations of EBT ServiceOrganizationsAppendix IX, Compliance Supplement CoreTeam

COVID-19 FundingRefresher

COVID-19 fundingNext few slides will cover a high-level summaryof COVID-19 fundingTo learn more, listen to the no-CPE archive ofthe June 30th, GAQC single audit event titled:2020 Compliance Supplement and SingleAudit Update Listen to the Audio Playback Access the slides Open to public9

COVID-19 funding - new and existing programsNew programs: At least 20 new programsCARES Act provided many existingprograms with additional fundingSome existing federal programs havebeen granted significant flexibilities and/orwaivers of compliance requirements byfederal agencies such as: SFA Child Nutrition Cluster HUD programs10Applicable Laws Coronavirus Preparednessand Response SupplementalAppropriations Act Families First CoronavirusResponse Act Coronavirus Aid, Relief, andEconomic Security Act(CARES Act) Future relief funding?

COVID-19 funding – the largest 4 new programsPaycheck ProtectionProgram( 600B)11Provider Relief Fund( 175B)Federal Agency: SBAFor-profits, NFPsIs not subject to single auditCFDA: 59.073Federal Agency: HHSFor-Profits, NFPs, GovernmentalEntitiesIs subject to single auditCFDA: 93.498Coronavirus Relief Fund( 150B)Educational StabilizationFund ( 30.75B)Federal Agency: TreasuryGovernmental Entities and TribesIs subject to single auditCFDA: 21.019Federal Agency: EducationStates, Schools, IHEIs subject to single auditCFDA: 84.425

A quick “extra” word on PPPCommon question: Even though PPP is not subject tosingle audit, does it have to be included on the SEFAanyway because it has an Assistance Listing number?Answer: No; only programs subject to single audit areincluded on the SEFAReminder: Per OMB Memo M-20-26: “ payrollcosts paid with the PPP loans or any other FederalCARES Act programs must not be also charged tocurrent Federal awards as it would result in theFederal government paying for the sameexpenditures twice.”12Listen to June30th GAQCsingle auditevent archivefor moreinformation onOMB Memo M20-26

GAQC summary of new COVID-19 programsand related guidance Nonauthoritative summary of new federal COVID19 programs and whether each is subject to singleaudit Developed based on public information inhttps://beta.sam.gov/; updated periodically Open to the public Includes relevant links to federal agency Web sitesand other pertinent information the GAQC is awareof regarding each program Access the summary (See handouts also for aprinted version)13Be sure tocheck theGAQC Website regularlyto check the“as of” date.If it haschanged, youwill knowthere has beenan update.Current “asof” date is9/4/20.

List of existing programs receiving CARES funding Recent federal FAQ includes alisting of existing federal programsthat were funded through theCARES Act and othersupplemental appropriations tosupport the response to theCOVID-19 crisis Listing can be found in Appendix Ato the FAQ Access the listing14

First Release of 2020Supplement

Background, timing, and effective dateIssued in 2 parts this yearFirst part Issued on August 18, 2020, primarily what wasdeveloped prior to COVID-19 pandemic Effective for audits of fiscal years beginning afterJune 30, 2019 Access OMB single pdf file of 2020 Supplement Access GAQC posting of 2020 Supplement bysectionSecond part – 16Addendum to be issued in fall and will coverseveral new COVID-19 programs andseveral existing programs with changes

Was Part 1 what we expected?Regular updates unrelated to COVID-196-requirement mandate maintained; some agenciesmodified the requirements subject to auditRemoval of Part 3-1A Part 5 cluster list that is not expected to changeAppendix VII includes a new section on COVID-19implications17

New programs or existing with significant change in first2020 Supplement releaseNew 14.275 Housing Trust Fund 16.575 Crime Victim AssistanceGrant Program 21.016 Equitable Sharing Program 93.356 Head Start DisasterRecovery from Hurricanes Harvey,Irma and Maria 93.686 Ending the HIV Epidemic: APlan for America30th18In Juneevent we hadexpected 16.575 to be a newprogram – but not includedExisting with significant change Medicaid, CHIP, CSBG, Head Start 10.760 11.300/11.307 and 11.611 14.850 20.223 93.778/93.775/93.778 and 93.767 97.036 SFA and various K-12 programs Cross-cutting sections

Deleted programs in first 2020 Supplement release19AssistanceListingNumberProgram Title15.225Recreation Resource Management15.231Fish, Wildlife and Plant Conservation Resource Management15.236Environmental Quality and Protection Resource Management15.668Coastal Impact Assistance20.000DOT Cross-Cutting Section

6-requirement mandate continues; Part 2 identifies changesThoserequirements thatwere changed froma “Y” to a “N” orfrom a “N” to a “Y”since the lastSupplement areshown in bold (andhighlighted inyellow) in thematrix20

Removal of Part 3-1Previously included during the transition to UG and was usedto audit federal awards made prior to December 26, 2014Auditors are instructed to refer to section 3-1 in the 2019Supplement on the rare occasion that audits continue toinclude these older awards in their scope.21

Part 5 cluster changesNew cluster Head Start cluster – 93.356 Head Start DisasterRecovery from Hurricanes Harvey, Irma andMaria (new program) and 93.600 Head StartDeleted cluster TANF – 93.558 and 93.714Change to cluster 93.489 Child Care Disaster Relief – Added toCCDF Cluster with 93.575 and 93.59622Appendix VIIstates that theaddendum willnot add any newclusters ofprograms tothose listed inPart 5 nor will itrevise thecomposition ofany existingclusters listed inPart 5

SFA changes in first 2020 Supplement releaseChanges to wording of sampling table requirements (e.g.,Office of Postsecondary Education Identification; samplepopulation vs. total population If you previously created a template, you need to change itEnrollment reporting testing expandedDirect loans are now included under the reporting type ofcompliance requirement for Common Origination andDisbursement reporting whereas previously they wereincluded as a special test and provision.GLBA requirements and procedures continue (ED has issueda related memo Enforcement of Cybersecurity Requirementsunder the Gramm-Leach-Bliley Act)23ED madechanges tocertaincompliancerequirementsdue to thepandemicenvironmentthat are notincluded in theSupplement

Deeper Dive into NewAppendix VII Section onCOVID-19

Identification of awards as COVID-19Federal agencies are required to specifically identifyCOVID-19 awards (both funded to new programs or toexisting Assistance Listing numbers) Caveat: Due to the crisis, cash was sent to somenonfederal entities without application or AssistanceListing number The nonfederal entity was required to either agree tothe terms and conditions or return the fundsWhen COVID-19 funds are subawarded from an existingprogram, the information furnished to subrecipientsshould distinguish the subawards if incremental COVID19 funds from non-COVID-19 subawards under theexisting program25Reminder! Seeearlier sectionfor informationon how toaccess GAQCsummary of newprograms andfederal ding.

Separate identification of COVID-19-related awardsNonfederal entities should separately identify of COVID-19 expenditures on the SEFAand DCF This includes both new and existing programsSEFA Presentation On a separate line by CFDA number with “COVID-19” as a prefix to the programname or on a separate rowSEFA Example:COVID-19 Temporary Assistance for Needy Families93.558 1,000,000Temporary Assistance for Needy Families93.558 3,000,000Total – Temporary Assistance for Needy Families26 4,000,000

DCF presentation example:27Should present on a separate row by Assistance Listing numberwith “COVID-19” as the first characters in Part II, Item 1c, AdditionalAward Information, of the DCF

Identification of compliance requirements fornew programsWhat is clear in Appendix VII: For new COVID-19related programs that WILL NOT be included inthe fall addendum, the auditor must use theframework provided by Part 7 of the Supplementto determine which of the compliancerequirements to test.What about programs that WILL be included inthe addendum?28

First .Which new programs are expected tobe in the addendum?16.034 Coronavirus Emergency Supplemental ( 850Million)21.019 Coronavirus Relief Fund ( 150 Billion)32.006 Telehealth Program ( 200 Million)84.425 Education Stabilization Fund ( 30 Billion)93.498 Provider Relief Program ( 175 Billion)93.461 Uninsured Testing Portal ( 2 Billion)93.697 Rural Health Clinic Testing ( 225 Million)29Per GAQCnonauthoritativeSummary ofFederalProgramsExpected to beIncluded in the2020 OMBComplianceSupplementAddendum (asof 8/18/20)

Identification of compliance requirements fornew programsWhat is less than clear in Appendix VII: For newCOVID-19 related programs that WILL be included inthe fall addendum the Appendix states: Auditor must use the framework provided by Part 7of the Supplement to determine which of thecompliance requirements to test In addition to the procedures in Part 7, the auditormust check the OMB website for the addendum Reports issued prior to the publication of theaddendum are not required to adhere to therequirements in addendum.30

So .what to do about new programs thatWILL be in the addendum?GAQC recommends waiting if possible!Informal poll of firms/state audit organizationrepresented on the GAQC Executive Committeeand State and Local Government Expert Paneltaken: Not one was planning to issue single audits forclients having programs expected to beincluded in the addendum Firms of all sizes represented31

Why are auditors taking this position? Consider thesetwo very large new programs as examples Coronavirus Relief FundProvider Relief Fund Treasury FAQ says only UG sections onsubrecipient monitoring and internalcontrol over compliance apply However, it appears that otherrequirements could apply (e.g.,allowable costs, earmarking (45% passthrough payments), eligibility(subrecipients), cash management(advance funding, interest earningsbeing reinvested in the program), andreporting would applyHHS has not clearly defined theconcept of lost revenue which iscritical to determining amounts thatwill appear on the SEFA Numerous questions submitted byGAQC to HHS about a lack of clarityon compliance requirements 32Numerous questions submitted byGAQC to Treasury about a lack of clarityon compliance requirements

Identification of compliance requirements forexisting programs with additional fundingThe auditor must use the framework outlined inPart 1 to perform reasonable procedures toensure the compliance requirements identified assubject to audit in Part 2 matrix are current Inquire of management about communicationsfrom agencies Review terms and conditions (which may havechanged over time to add new requirements orrevise requirements)33

Identification of compliance requirements forexisting programs with additional fundingAppendix VII indicates that the auditor may needto identify additional requirements as subject toaudit beyond what the Part 2 matrix identifies ifreasonable procedures identify that thoserequirements are “not current” Examples provided are “Reporting” and“Subrecipient Monitoring”Using Part 7 to go through evaluation may behelpful34Documentation of consideration will be important!

Which existing programs are expected to bein the addendum?14.218 Community Development Block Grant ( 5 Billion)14.231 Emergency Solutions Grant Program, HomelessnessAssistance ( 4 billion)14.862 Indian Community Dev Block Grant ( 100 Million)93.153 Coordinated Services and Access to Research forWomen, Infants, Children, and Youth ( 5 Million)93.914 HIV Emergency Relief Project Grants ( 26 Million)93.917 HIV Care Formula Grants ( 24.5 Million)93.918 Grants to Provide Outpatient Early InterventionServices with Respect to HIV Disease ( 30 Million)35Per GAQCnonauthoritativeSummary ofFederalProgramsExpected to beIncluded in the2020 OMBComplianceSupplementAddendum (asof 8/18/20)

So .what to do about existing programs thatWILL be in the addendum?GAQC recommends waiting if possible!Informal poll of firms/state audit organizationrepresented on the GAQC Executive Committeeand State and Local Government Expert Paneltaken: Not one was planning to issue single audits forclients having programs expected to beincluded in the addendum Firms of all sizes represented36

Changes to compliance requirements forexisting programs with no additional fundingSome federal agencies made changes to existingprograms which did not receive additional COVID19 funding such as: SFA Child Nutrition ClusterAppendix VII says auditors should be alert thatthe program information included in thisSupplement may not have been modified37What does this mean?

Responsibilities for informing subrecipientsPTEs agree to separately identify to eachsubrecipient, and document at the time of subawardand at the time of disbursement of funds: Federal award number Assistance listing number Amount of COVID-19 fundsWhen COVID-19 funds are subawarded for anexisting program, the information furnished tosubrecipients should distinguish the subawards ofincremental COVID-19 funds from regular subawards38Important toconsider thiswhen testingsubrecipientmonitoring

Identification of COVID-19 related awards inaudit findingsAuditors should include the COVID-19identification for audit findings that areapplicable to COVID-19 new or existingprogramsAppendix VIIdoes notillustrate howhow to makethe COVID-19identificationin the findingThe exampleshown here isjust one way itmight beaccomplished39

Single audit due datesEmphasizes that there is no extension forsingle audits for fiscal years ending afterDecember 31, 2019.See GAQC Summary of COVID-19 Related DeadlineExtensions of Audited Financial Statements and OtherReports for a breakdown of current extensions for previousyear single audits and other types of compliance audits40

Future addendumAppendix VII states that OMB plans to publish anaddendum to the Supplement in the fall of 2020It will be posted to the OMB Web site efederal-financial-management/ under theheading of Grants Management41See GAQCnonauthoritativeSummary ofFederalProgramsExpected to beIncluded in the2020 OMBComplianceSupplementAddendum (asof 8/18/20)

COVID-19 PracticeConsiderations

Planning and performance considerationsListen to the no-CPE archive of the June 30th,GAQC single audit event, 2020 ComplianceSupplement and Single Audit Update, for asummary of numerous planning andperformance considerations Listen to the Audio Playback or access theslidesNext series of slides will enhance those previousdiscussions or introduce new COVID-19considerations43

When should expenditures go on the SEFA?New COVID-19 programs are introducing challenges to normalprocess Cash received well before award/terms and conditionsagreed to New concept of lost revenue Ability to choose which costs are charged to a particularaward is at a level we have not encountered beforeGeneral rule of thumb for SEFA inclusion Underlying activity occurs There is an award/terms of conditions Not necessarily tied to GAAP recognition of revenue44Challengesin this areaexist forboth directawards andawardsreceivedfrom PTEs

When is there an award (or terms andconditions)?Very challenging to determine in some cases,especially when funds received in advance Typical awarding process not followed due topandemic crisis May not be a “signed” documentSuggestions for determining award date when it isunclear Discussions with management and results ofmanagement discussions with PTEs, whenapplicable Review of client records including Board minutes ande-mail correspondence45Documentationwill beimportant!

Let’s consider impact on audit planning by looking at a DRAFTPLANNING SEFA pre and post COVID-19 for YourSchool,USA, 6.30.20 and discuss related implications

Program Title/Project Number/Subrecipient NameClusters:Child Nutrition Cluster - U.S. Department of Agriculture Passed through the State Department of Education:Noncash Assistance (Commodities) National Lunch Program Bonus Commodities 2019-20Cash Assistance:National School Lunch Program 2018-19National School Lunch Program 9,953291,15725,7341,982,025946,844National School Lunch Program (incl. commodities) SubtotalNational School Breakfast Program SubtotalSummer Food Service Program Subtotal Total Child Nutrition Cluster93,034Expenditures 93,03484.02784.173Total Special Education ClusterOther federal awards:Passed through the State Department of Education:Federal Adult Education ABE InstructionTotal Title I Part ATotal Title II Part ATitle IV - Part ATotal noncluster programs passed throughthe State Department of EducationPassed through the Mytown ISD:Total Vocational EducationTotal federal awardsEssentially typicalyearStable environmentTypical operationsSpecial Education Cluster - U.S. Department of Education - Passed through the Mytown ISD:Total IDEA FlowthroughTotal IDEA Preschool IncentivePLANNING SEFA – ,944Stable funding2 TYPE A programs84.00284.01084.36784.42484.048 8371,099,897523,324267,856130,2265,759,485 2,391,3381 TYPE B program forrisk consideration

YourSchool, USA – Planning CommentsPre-COVID-19Funding is stable from year-to-yearCNC tested in 2018 with no findingsSpecial Education Cluster tested in 2019 with significant deficiencyfindingNo FS audit findings in 2019Low-risk auditeeGrants management and finance office staff are stable andexperiencedProcesses have been in place and have not changed over timeDistrict provides planning SEFA with few issues identifiedLong time clientAudit runs smoothlyOverall, controls overcompliance have beeneffectiveNo compliance findingsin 2019Firm - tailored auditprograms based onComplianceSupplement

PLANNING SEFA –COVID-19COVID-19 moves entityto “atypical”environmentCurrent funding streamschangeNew funding streamscreatedOperations changeProcesses changeSEFA includes acombination of the newand oldPlanning process thesame but we have NEWplanning considerations

COVID-19 activity during fiscal year June30, 2020, for YourSchool USACNC (10.555) Added COVID-19 funding Changed processes and personnelESSER Funding - new Type B (84.425)CRF – new Type B (21.019)

YourSchool, USA – Planning CommentsPost-COVID-19School operations move to remote in March 2020 Services required to continue for federal grants post COVID19 but processes changedFood service operations change from serving mealsto students in school to providing food for community Additional funding included under Child Nutrition ClusterNew CARES Act funding available to cover COVID19 costs beginning in March 2020 (ESSER)CRF funds awarded June 5, 2020, can be used tocover supplemental costs beginning March 2020New fact pattern for2020:Planning process mustaddress all significantchangesSome conclusions arenot obvious! Judgmentneeded, review of“continuing” guidanceA complete planningSEFA is essentialRechecking SEFAbefore finishing isessential, no“surprises”

Major program risk evaluation process reminders for newCOVID-19 programsNew COVID-19 programs may be high-risk type A programs becausethey have not been audited before Inherent risk is not a criteria for identifying type A program as high riskNew COVID-19 programs could also be type B programs In evaluating type B risk need to consider the newness of theprograms, among other factors Currently no requirement to select these type B programs foraudit or consider them “higher ”risk Documentation important52COVID-19 funding may change the arrayof programs you typically audit!

Major program risk evaluation process remindersfor existing programs with COVID-19 fundingType A programs that would have otherwise beenlow-risk would change to high-risk if determinationmade that changes in personnel or systems due toCOVID-19 significantly increased program riskCOVID-19 Funding2 distinct thoughtprocesses for Type Aand BUse the MP selectionprocess outlined inUGEffect on type B risk assessments Need to consider whether influx of additional funds toexisting programs triggers any new risk factors Inherent risk may be considered in type B riskassessment53Consider each stepcarefully!

Let’s circle back to YourSchool USA –Thoughts on MP determination?CNC (10.555) Added COVID-19 funding Changed processes and personnelESSER Funding - new Type B (84.425)CRF – new Type B (21.019)

You may find that you will refer to Part 7 of the Supplementfor the first time – What is it?Helps identify the applicable compliance requirements for programs not included in theSupplement and assists the auditor in answering the following questions: What are the program objectives, program procedures, and compliancerequirements for a specific program? Which of the compliance requirements could have a direct and material effect onthe program? Which of the compliance requirements are susceptible to testing by the auditor? Into which of the 12 types of compliance requirements does each compliancerequirement fall? For Special Tests and Provisions, what are the applicable audit objectives and auditprocedures?Will need to look to various sources for identifying requirements because there is verylittle regulation for CARES funding to assist the auditor in this process55

Identifying requirements for new programs and requirementchanges for existing programs a challenging task!FAQsGuidanceDocumentsMemos(e.g., EDIFAP, HUD)SupplementalFact Sheets56Agency Adoption of OMB MemosWaiver lettersTerms and ConditionsAgency Web Sites

Defining the entity to be audited: reminder!Common question arising due to COVID-19 funding going to multipleparts of a reporting entity:How many single audits does an organization need if there aremultiple entities involved that are consolidated or are part of thereporting entity?See guidance in paragraph 6.15 of GAS-SA Guide: Audit must cover the entire operations of the auditee, or, at theoption of the auditee, such audit must include a series of auditsthat cover an auditee's departments, agencies, and otherorganizational properly units that expended or otherwiseadministered federal awards during the audit period57

One result of delayed addendum – a desire to issue F/Sbefore single audit completeRelated considerations: Don’t forget auditor has responsibility to consider compliance withlaws and regulations in the F/S audit under GAAS and the YellowBook Dating considerations for the SEFA in-relation-to opinion andeventual UG report on compliance and internal control overcompliance Subsequent events AU-C 265B, Communicating Internal Control Related MattersIdentified in an Audit, considerations when single audit reportingpackage issued later than 60 days after the FS report release date58

Subrecipient monitoring remindersSome entities that typically have not acted as a PTE in the past maybe in that position now due to CARES fundingFrom an audit perspective: Subrecipient monitoring may be direct and material for first time Higher risk area59

Employee retention creditsCommon question arising due to COVID-19 funding: Are employeeretention credits considered federal financial assistance subject tosingle audit? We have received confirmation from OMB and Treasury staff thatemployee retention credits are NOT subject to single audit GAQC has updated its, Summary of Uniform Guidance (UG)Applicability for New COVID-19-Related Federal Programs, toreflect this (see handout)60

Year-ends prior to June 30, 2020Common question arising due to COVID-19 funding:I have clients with April and May 2020 year-ends that got HEERFfunding. Even though technically the 2020 Supplement addendumwill not apply to those year ends, can I use the 2020 addendum toaudit HEERF? While technically 2020 Supplement doesn’t apply, you would beusing Part 7 of the 2019 Supplement to develop your auditapproach and could use the addendum to inform what you include Many with clients having these earlier year-ends are waiting forthe addendum as noted earlier.61

Resources

Future GAQC Web eventsWatch for GAQC Alerts announcing two future eventsDates of still to be determined but likely will be held late October/earlyNovember Supplement Addendum and COVID-19 Implications –This event will be afollow-on to today’s event and will cover OMB's Fall addendum to theSupplement, as well as the latest COVID-19 implications. An Audit Primer for Auditors of For-Profit Entities Receiving HHSProvider Relief Funds - Many for-profit entities will be subject to HHS auditrequirements for the first time (see GAQC Alert #411). This event will provideauditors end entities with information and best practices about theseengagements.63

AICPA Audit Guide, GovernmentAuditing Standards and Single AuditsKey resource for auditors; you should be usingthis Guide!eBook now available and paperback due any dayKey changes: Government Auditing Standards, 2018 Revision Addition of concepts introduced in 2019 ComplianceSupplement: 6-requirement mandate, internal controls New SASs on reporting discussed in a new appendix Slight changes to Yellow Book reports64Order now at:http://www.aicpastore.com/

Slight changes to Yellow Book reports due to2018 Yellow Book – marked changes 2nd Paragraph of Example 4-365GAQC inprocess ofposting updatedreports from2020 GAS-SAGuide on GAQCWeb site; watchfor a GAQCAlert!

Slight changes to Yellow Book reports due to2018 Yellow Book – marked changes 5th Paragraph of Example 4-3GAQC in processof posting updatedreports from 2020Guide on GAQCWeb site; watchfor a GAQC Alert!66

GAQC Single Audit FundamentalsIf you have staff that need the basics, GAQC offering a 4-part session as follows:Single Audit Fundamental Series. See specific dates and times below for rebroadca

New cluster Head Start cluster –93.356 Head Start Disaster Recovery from Hurricanes Harvey, Irma and Maria (new program) and 93.600 Head Start Deleted cluster TANF –93.558 and 93.714 Change to cluster 93.489 Child Care Disaster Relief –Added to CCDF Cluster with 93.575

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