Resources for organizations requiring an audit related to COVID-19 relief

By Bryan Strickland

Countless companies, not-for-profits, and government agencies are facing the prospect of needing a single audit or similar compliance audit as a result of receiving COVID-19 relief funding.

For those trying to navigate the requirements for the first time, resources are available from AICPA & CIMA.

Organizations that spend $750,000 or more in federal funds in a fiscal year generally are subject to a single audit, and the number of organizations fitting that definition rose dramatically in the wake of the $350 billion Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) program and other pandemic relief efforts.

"We know demand for single audits and other similar types of compliance audits has risen dramatically due to the historic amounts of federal pandemic relief funding provided in response to the health and financial crises of the last several years," said Mary Foelster, CPA, CGMA, senior director–Governmental Auditing and Accounting for the Association of International Certified Professional Accountants, representing AICPA & CIMA. "Many of the organizations receiving this funding have never gone through a single audit before, so we're providing resources to help their leaders understand the process, perform their fiduciary duty, and take steps to find the right firm to conduct a quality audit."

Free resources provided by the AICPA Governmental Audit Quality Center include:

These resources are available to AICPA members as well as users with a free online AICPA account. For more information, visit

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at

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