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Community college single audit reporting guidelines2024 The Arizona Auditor General created these reporting guidelines following the U.S. Government Accountability Offices, U.S. Office of Management

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What is community college single audit?

A community college single audit is a comprehensive audit process required for institutions that receive federal funds, where the auditor evaluates the financial statements and the compliance with federal regulations.

Who is required to file community college single audit?

Community colleges that spend $750,000 or more in federal funds in a fiscal year are required to file a single audit.

How to fill out community college single audit?

To fill out a community college single audit, the institution must prepare its financial statements and a compliance report, then have an independent auditor review and submit these documents as per the guidelines set by the Office of Management and Budget (OMB).

What is the purpose of community college single audit?

The purpose of the community college single audit is to ensure that federal funds are used appropriately and to assess the institution's financial management and compliance with applicable laws and regulations.

What information must be reported on community college single audit?

The audit must report on the financial statements, the internal control over compliance, compliance with federal regulations, and any findings or questioned costs regarding the use of federal funds.

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