Guidance 200 - Introduction

Today’s use of the single audit as an oversight and accountability tool for federal awards has evolved greatly since the 1960s. This tab provides a historical overview of the single audit concept and the pivotal changes stemming from the Single Audit Act amendments of 1996. A solid grasp of the objectives and requirements of the Single Audit Act, as amended, and the uniform grant guidance, is needed to fully understand the development of federal grant programs and related audit requirements. Read More