The Single Audit Under the Uniform Guidance

June 27, 2024

Access the on-demand webinar here.

Join CPA and Certified Fraud Examiner Carol Barnard of Aprio and Partner Scott S. Sheffler for a discussion of the Single Audit Act annual audit.  

All medium and large grantees must undergo a Single Audit Act annual audit (often referred to as the “Uniform Guidance”, “A-133” or “Subpart F” audit). The Single Audit is the federal government’s most important tool for testing your compliance with the terms of your awards. Moreover, it is a major annual expense for your organization, so it is important to get it right.  

In this webinar, Scott and Carol will provide an in-depth look at this process from both the grants accounting and legal perspectives, covering key topics like:  

  • The federal purposes and authorities for such audits  
  • Grantee obligations during the audit process  
  • What to expect from auditors and federal agencies during an audit  

Join us to ensure you understand the process, your rights, and your obligations.  

Please note: This webinar is offered as a complimentary product to all Federal Grants Training Members. For more information on our Federal Grants Training Membership, click here or contact us.

The on-demand version of this webinar will be available for purchase one week after the conclusion of the live webinar. 

Target Audience

  • CEOs/Directors 
  • Controllers 
  • Fiscal Staff 
  • Compliance Directors 
  • Program and Project Managers 
  • Other Grants Management Staff 
  • Auditors of organizations with federal grant funding 

Learning Objectives

After this webinar, you will be able to:

  • Understand the federal purpose and authorities for the Single Audit under the Uniform Guidance 
  • Discuss the audit process from engaging an audit firm, to coordinating the onsite fieldwork, to reviewing and addressing potential findings in the audit report 
  • Describe your organization’s rights vis-à-vis its awarding agency in the audit resolution process 
Course summary
Available credit: 
  • 1.50 Certificate of Attendance
Course opens: 
Course expires: 
Event starts: 
06/27/2024 - 1:00pm EDT
Event ends: 
06/27/2024 - 2:30pm EDT

Scott Sheffler

Scott Sheffler is a Partner with the firm in the Federal Grants and Health Law practice groups. He advises clients on matters of federal grant law, government contract law, and health care law. Scott assists clients with the myriad requirements that apply upon acceptance of federal grant funding, including the administrative requirements and cost principles established in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the Office of Management and Budget (OMB) Circulars that preceded the Uniform Guidance, and program-specific statutory and regulatory funding conditions. [Full Bio]

Carol Barnard, CPA, CFE

Carol Barnard is an Audit Director specializing in the Nonprofit Assurance group with Aprio.  With more than 19 years of public accounting experience, Carol helps her clients navigate nonprofit audits and financial reporting, Uniform Guidance compliance and Single Audits.  Carol is a CPA licensed in Virginia and Maryland. She earned her MBA in Accounting in 2003 and her Certified Fraud Examiner designation in 2012. She is a member of both the American Institute of CPAs (AICPA) and the Association of Certified Fraud Examiners (ACFE). [PDF icon Full Bio]

Participants can earn up to 1.80 CPE credits in Specialized Knowledge and Applications upon completion of all course requirements.


If you purchase CPE credit for this webinar you must satisfy the following conditions in order to receive your certificate:

  1. Answer at least 6 of the polling questions during the webinar
  2. Complete the evaluation survey after the conclusion of the webinar or in the follow-up email

Upon completion of these requirements, we will email you your CPE Certificate within two (2) weeks.


  • Prerequisites: None 
  • Target Audience: CEOs/Directors, Controllers, Fiscal Staff, Compliance Directors, Program and Project Managers, Other Grants Management Staff Auditors of organizations with federal grant funding
  • Advanced Preparation: None  
  • Program Level: All
  • Delivery Method: Group Internet Based
  • Attendance Requirements: In order to be awarded the full credits, you must respond to six (6) polling questions.

Feldesman Leifer LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website (formerly

Available Credit

  • 1.50 Certificate of Attendance


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Access to the recorded version of this webinar is included in your purchase.

You will have access to the recordings for 90 days after enrollment. Once posted to your account, you can view each webinar anytime on-demand during the access period identified in your purchase confirmation. For additional information on viewing and accessing webinars, view our full terms and conditions here.

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