Single Audit Act: Preparation & Follow-Up;

January 24 - 26, 2023

KIVA developed this course to prepare for audits and provides guidance on work that tribal governments must do to prepare for audits.

The Single Audit Act is a compliance and financial based audit in that the auditor is required to review the tribe's financial records to ensure what is being reported is correct and financially sound. The OMB Uniform Requirements (2 CFR Part 200), in Subpart F - Audit Requirements, contain regulations that implement the Single Audit Act. This session will review the Act, discuss regulations, and internal preparation required to enable an audit.

Part 1 provides a quick overview of training objectives and topics that will be covered in the webinar; and reasons why this training is mandatory for BIA/BIE and Tribal Governments. It provides a basic overview of the OMB Uniform Guidance and key federal agencies that play a vital role in implementing the Uniform Guidance. It introduces Pub. L. 93-638, Indian Self-Determination & Education Assistance Act, Pub. L. 100-297, and other federal agencies; and how it contributes to the overall implementation of the Uniform Guidance. In addition, the webinar will provide a general overview of the Audit Requirements under the CARES Act, Pub. L. 116-136.

Part 2 provides an overview of the Single Audit Act of 1984, as amended, (Pub. L. 98-502); and provides guidance to Indian tribes and tribal organizations that receive Federal funding to operate programs, including programs under Pub. L. 93-638, the Indian Self-Determination Education & Education Assistance Act, and Pub. L. 100-297 Tribally Controlled Schools Act.

Part 3 provides an introduction to the OMB Uniform Guidance and explains that the Uniform Guidance contains two important subparts relative to single audits as it relates to Pub. L. 93-638:

Subpart E – Cost Principles; and (b) Subpart F – Audit Requirements. It explains that tribe operate two basic types of federal awards: (a) Discretionary grant programs; and (b) Entitlement programs; and there are differences in rules yet there are some similarities.

Part 4 provides a detailed discussion on cost principles that govern federal awards under Pub. L. 93-638 & Pub. L. 100-297, including Subpart E of the Uniform Guidance; and Section 106(k) of the Indian Self-Determination Act. The discussions will include a detailed discussion of the KIVA Cost Principles Crosswalk. This Part provides for an opportunity to distinguish the differences in cost principles as they apply to discretionary grant awards and federal entitlement programs such as awards under Pub. L. 93-638 & Pub. L. 100-297.

Part 5 provides a thorough coverage of the Single Audit Act and its requirements as it relates to all federal awards. It explains why audits are required; the audit threshold limits; audit report requirements; auditor’s opinion; sanctions for non-compliance; what a Schedule of Findings and Schedule of Questioned Costs are; and what a Management Decision is.

Part 6 Federal & Tribal Responsibilities, provides detailed information on the role of the Federal Awarding Official, Grant Management Specialist and Indian tribes (and tribal organizations) relative to annual audits. This presentation culminates the previous instruction; and puts the lessons learned to actual application; and what the federal Awarding Official’s role and responsibilities are relative to audits, non-compliance issues, disallowed costs, issuing a management decision. It explains tribal audit requirements and the appeals rights of tribes. It references the BIA Single Audit Handbook which prescribes the responsibilities and timeframes that Awarding Officials must use in addressing audit issues. It concludes by offering recommendations to tribes in preparation of the upcoming audits, what to prepare; what to do during the audit; and the audit pitfalls to look out for.

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