Single Audits

Single Audits in Accordance with OMB Uniform Guidance

A Uniform Guidance Single Audit, previously known as the OMB Circular A-133 audit, is an organization-wide financial statement and federal awards’ audit of a non-federal entity expending $750,000 or more in federal funds in one fiscal year. It provides assurance to the federal government that the entity has adequate internal controls in place and is generally in compliance with program compliance requirements. These non-federal entities typically include states, local governments, Indian tribes, universities, and non-profit organizations.

Single Audits include:

• An annual financial statement audit under AICPA standards and Government Auditing Standards (or Yellow Book standards), as well as 
• An annual compliance audit under AICPA standards and Office of Management and Budget (OMB) Uniform Guidance (a framework for managing grants) 

DZA’s qualifications include:

• AICPA Governmental Audit Quality Center Member
• Participating in the essential AICPA Peer Review Program, which gives firms a rating of pass, pass with deficiency, or fail. DZA consistently receives a peer review rate of pass – the highest rating available.
• Over 20 years of experience conducting Single Audits in accordance with Generally Accepted Governmental Auditing Standards (GAGAS), also known as the Yellow Book
• Complying with the CPE requirements as outlined by government auditing standards, enabling us to perform Uniform Guidance audits.