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Live Webcast Replay

ACPEN Signature 2024: Single Audit and Uniform Guidance Issues Update

Total Credits: 8 including 8 Auditing (Governmental) - Technical

Average Rating:
ACPEN Signature |  Accounting and Auditing
Frank Crawford, CPA |  Lindsey Kennimer, CPA |  David L. Cotton, CPA, CFE, CGFM |  Chris Pembrook, MBA, CGAP, CPA, CRFAC
Course Levels:
8 Hours
Product Setting: Expires 30 day(s) after program date.



If you thought applying one set of audit standards is tough enough, how about applying three different sets of audit standards in one “single” audit?  That’s exactly what happens when the auditor applies GAAS, the Yellow Book and the OMB requirements in a Single Audit.  This session will start with a single audit “nuts and bolts” overview before delving into unique aspects and audit issues of the era of pandemic-related funding, and of course the new funding related to the Infrastructure and Investment in Jobs Act, or IIJA.  Join our expert panel of federal, state and local auditors and practitioners, along with a representative of a large Federal Agency to learn what you need to know if you are performing audits under these audit standards and the Uniform Guidance for Federal Awards.  

Basic Course Information

Learning Objectives
  • Examine the single audit “nuts and bolts” overview 
  • Dive into unique aspects and audit issues, including single audits in the era of pandemic-related funding

Major Subjects
  • Single Audit nuts and bolts discussion
  • Overview of the GAO’s Fraud Risk Management Framework and the importance of fraud risk in a Single Audit
  • Specific audit issues arising related to Pandemic and Infrastructure funding programs
  • Review of unique elements of the 2024 Compliance Supplement (assuming it is out by then)
  • Proposed changes to specific Uniform Guidance rules and regulations

Course Materials


Frank Crawford, CPA's Profile

Frank Crawford, CPA Related Seminars and Products

Crawford & Associates, P.C.

Frank Crawford, CPA, is President of Crawford & Associates, P.C., Certified Public Accountants, an accounting firm located in Oklahoma City, OK. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 39 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training, and expert witness services. 


Mr. Crawford was the recipient of the Association of Government Accountants (AGA) 2014 Private Sector Financial Excellence Award, an annual recognition of one individual who has been deemed by the AGA to have made significant contributions to the field of governmental financial management.  Frank was also recognized as a recipient of the U.S Graduate School’s “2010 Instructor Excellence Award”. Quoting the U.S. Graduate School officials, “Your students and colleagues, as well as Graduate School Staff, honour and value the work that you do here, as evidenced by the many statements of support that praised your skills. Of the School’s 800+ instructors, you are one of only thirteen who will receive this prestigious award this year.” 


In 2012, Mr. Crawford completed a 4 year term as Chairman of the AICPA Government Expert Panel after serving on the Panel for 11 years, and is currently the Chairman of the Oklahoma Society of CPAs Government Accounting and Auditing Committee (27 years), and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, the AICPA GASB 34 Audit Guide Revision Task Force, and the GASB’s recent Financial Reporting Model revision Task Force. In 2015, Mr. Crawford completed a 4 year term as Chairman of the AICPA’s annual Government and Not-For- Profit Training Conference after serving on the Planning Task Force of the Conference for 18 years. 


Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34. 


Mr. Crawford is also currently working with many of the US states, territories, commonwealths and freely-associated compact governments on audit finding resolution and financial analysis projects and also serves as a technical consultant and advisor to a number of Federal Government Agencies.  Frank is a frequent lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, various local and national CPA firms, a number of State Societies, and has also appeared in several AICPA continuing professional education videos and live CPE broadcasts and webcasts related to governmental accounting and auditing. 


Commonly known as Frankie to clients, friends and family, and Pappy to his two grandchildren, Mr. Crawford has two children and two grandchildren, daughter Madison and husband Jon, son Blake, 5 year old grandson Brody, and 3 year old granddaughter Brenley. Mr. Crawford also has the good fortune to be married to Cindy Crawford (not the supermodel, but better). 

Lindsey Kennimer, CPA's Profile

Lindsey Kennimer, CPA Related Seminars and Products

Lindsey Kennimer is an Audit Partner at Snow Garrett Williams, a local public accounting firm in Weatherford, Texas. Lindsey has over 17 years of experience performing audits of local governments, specifically audits of Texas independent school districts, including extensive experience in single audits and was awarded the AICPA’s Advanced Single Audit Certificate. Lindsey also performs peer reviews of other CPA firms throughout the State of Texas through the AICPA's peer review program and serves as a subject matter expert performing enhanced oversight reviews of Government Auditing Standards/Single Audit engagements reviewed during a firm's peer review for the AICPA's Oversight Task Force. She is currently serving on the TXCPA Planning Committee for the Texas School District Accounting and Auditing Conference and Professional Standards Committee, the GFOA Special Review Committee, TASBO Accounting Research Committee, and the AICPA Government Audit Quality Center (GAQC) Executive Committee.

David L. Cotton, CPA, CFE, CGFM's Profile

David L. Cotton, CPA, CFE, CGFM Related Seminars and Products

Chairman of Cotton & Company LLP

David L. Cotton, CPA, CFE, CGFM, is an accountant with Cotton, a Sikich Company, headquartered in Alexandria, Virginia. He has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numerous other Federal and State agencies and programs.

Dave received a BS in mechanical engineering (1971) and an MBA in management science and labor relations (1972) from Lehigh University in Bethlehem, PA. He also pursued graduate studies in accounting and auditing at the University of Chicago Graduate School of Business (1977 to 1978).

Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book) from 2006 to 2009. He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide. He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention.

Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Governmental Accounting and Auditing Committee and the Government Technical Standards Subcommittee of the AICPA Professional Ethics Executive Committee.

Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide. Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts).

Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of 2 fraud examination … based on their contributions to the ACFE, to the profession, and to the community”).


Chris Pembrook, MBA, CGAP, CPA, CRFAC's Profile

Chris Pembrook, MBA, CGAP, CPA, CRFAC Related Seminars and Products


Crawford & Associates

Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford &amp, Associates, P.C., in Oklahoma City. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office.  He is currently serving as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPA's Government Accounting & Auditing Committee.  He also was selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide.


Fri, Oct 25, 2024 - 10:00am to 05:58pm EDT
Fri, Oct 25, 2024 - 02:00pm to 09:58pm EDT
Tue, Dec 10, 2024 - 10:00am to 05:58pm EST
Tue, Dec 10, 2024 - 02:00pm to 09:58pm EST
Thu, Dec 26, 2024 - 10:00am to 05:58pm EST
Thu, Dec 26, 2024 - 02:00pm to 09:58pm EST
Thu, Jan 09, 2025 - 10:00am to 05:58pm EST
Thu, Jan 09, 2025 - 02:00pm to 09:58pm EST
Wed, Jan 22, 2025 - 10:00am to 05:58pm EST
Wed, Jan 22, 2025 - 02:00pm to 09:58pm EST

Additional Info

Basic Course Information



Advanced Preparation


Designed For

All Auditors of governmental entities

Original Recording Date


Yellow Book


Course Developer

Business Professionals' Network (ACPEN)

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.

Official Registry Statement

Business Professionals' Network, Inc. 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:

Instructional Delivery Method

Group Internet Based

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Course Registration Requirements

Online Registration



Overall:      4.7

Total Reviews: 21