Governmental Auditing Update: Procurement

2 Credits: Auditing (Governmental)


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Governmental Auditing Update: Procurement

Course Level
CPE Credits

2 Credits: Auditing (Governmental)

Course Description

There are a number of sets of auditing standards that could possibly apply to an auditor engaged in auditing state and local governments, including the audits of federal funds expended by these types of governments. Specifically, these three sets of standards are the AICPA Clarity Audit Standards, also known as Generally Accepted Auditing Standards (GAAS), Government Auditing Standards (GAS), also known as the Yellow Book, and of course, Uniform Guidance, also known as the Single Audit. This session will take a look at the most recent changes to all three sets of auditing standards and reveal any new insights as to not only what the changes are, but why the changes were contemplated.

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Learning Objectives

Upon successful completion of this course, participants will have an understanding of:

  • Procurement- Update
  • UG Update Procurement & the Supplement
  • Procurement prior confusion and thresholds
  • Informal procurement method- Micro-purchases, Thresholds- NEW self- selction of higher threshold up to $50,000, requires cognizant agency approval, Small purchase procedures, simplified acquisition thresholds
  • Formal procurement method
  • Noncompetitive procurement
  • Changes in Subpart D- Post Federal Award Requirements- section 200.322 , 200.328, 200.329
  • Procurement Competition- section 200.219
  • Conflict of interest
  • Common compliance deficiencies
  • Subrecipient/ Contractor determination
  • Auditing findings- MGMT decisions
  • Expanded use of the 10% De Minimis Rate- section 200.414, definitional changes, period of performance, improper payment, section 200.215, changes to subpart E, Cost
  • Principles, changes in subpart F Audit requirements
  • Audit risks and issues
  • Covid- 19 identification- COVID-19 SEFA example
  • Common deficiencies
  • Determining major federal programs
  • Identifying type A programs
  • Major program determination- a threshold (section 500.518)
  • Internal controls- control considerations
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Course Specifics

Course ID
Revision Date
March 14, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Chris Pembrook Headshot

Chris Pembrook, MBA, CGAP, CPA, is a manager for Crawford & Associates, P.C., Certified Public Accountants. The accounting firm is located in Oklahoma City, Oklahoma, and specializes in providing auditing, consulting, and accounting services solely to governmental entities. Before joining Crawford & Associates, P.C., Chris served as the CFO for Oklahoma Police Pension & Retirement System and as the Deputy Director for the Local Government & Special Services Division of the Oklahoma State Auditor and Inspector’s Office. Chris received his bachelor’s degree in accounting from East Central University and obtained his MBA from Oklahoma Christian University. He has been a …