In Part 3 of the Single Audit Fundamentals Series (link) we will focus on the execution portion of a single audit including a discussion of the types of compliance requirements and internal control over compliance. Topics covered include: Introduction to and using the annual OMB Compliance Supplement (Supplement); Identifying compliance requirements subject to audit using the Supplement; Determining direct and material compliance requirements; Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance) requirements for testing internal controls; Understanding and testing the compliance requirements; Documentation requirements