FMN Auditing

FMN Plus-2024/Nov, Seg 7 - Key Updates: Navigating the 2024 Single Audit Compliance Supplement

Entities participating in federal programs must understand significant changes in the 2024 Single Audit Compliance Supplement to ensure compliance, optimize funding utilization, and maintain eligibility for future awards. Phil Marciano, Partner at Citrin Cooperman, explains key strategies for adapting to these updates, focusing on increased thresholds for audits, enhancements to internal controls—including cybersecurity measures—and adjustments to program income usage. He also addresses the adjusted de minimis indirect cost rate and the importance of timely audit submissions to maintain low-risk auditee status.

Learning Objectives:

Upon successful completion of this segment, attendees should be able to:

  • Identify key updates in the 2024 Single Audit Compliance Supplement, including changes to internal controls and equipment thresholds
  • Determine which parts of the 2024 supplement have been updated and what requirements have remained unchanged
  • Recognize the differences between federal single audits and financial statement audits
  • Recall the reporting due dates and the criteria for low-risk auditee status


Prerequisites/Advanced Preparation:

Work experience in auditing, or an introductory course in auditing.


Speaker / Author:

Phil Marciano

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Price (USD)

Standard: $69.90

Details

Course Code : FMN1598-FM

Release Date : 11/08/2024
Expire Date : 06/13/2026
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting - Governmental

Theme : Auditing Standards

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