Audit requirement trigger
Verify total federal expenditures ≥ $1,000,000; threshold change from $750,000 for FYs beginning on/after 10/1/2024 is applied deterministically.
The most rigorous Single Audit a grant recipient can file.
Single Audit Engine delivers a completed, FAC-filed Uniform Guidance Single Audit as a fixed-fee outcome — with an internal AI engine handling SEFA assembly, major-program determination, sampling, and compliance testing, and a licensed CPA partner signing the opinion.
Every subsection of 2 CFR 200 Subpart FSEFA assembly from grant agreements & GLType A/B major-program determinationCompliance Supplement mappingLicensed CPA partner signs every opinion
Why audits fail
A single nonconforming finding can jeopardize your federal funding.
Any non-federal entity expending $1,000,000 or more in federal awards in a fiscal year must obtain a Single Audit under 2 CFR 200 Subpart F and file the reporting package with the Federal Audit Clearinghouse. Nearly half of sampled single audits are nonconforming (AICPA enhanced-oversight study).
The CPA shortage is collapsing supply: firms are dropping smaller nonprofits, raising fees, and refusing new clients. Meanwhile, the compliance burden grows with each OMB revision.
Single Audit Engine exists to close that gap with a single, exhaustive standard applied identically to every engagement.
48%
of sampled single audits found nonconforming (AICPA oversight)
The benchmark
Measured against the letter of the regulation — subsection by subsection.
We do not summarize the law and hope. Every engagement is scored against a versioned rule pack tied to the exact text of 2 CFR 200 Subpart F and the OMB Compliance Supplement. These are the provisions each engagement is held to.
Schedule of Expenditures of Federal Awards (SEFA)
SEFA is assembled from grant agreements and the general ledger, reconciled to the penny, and cross-walked to CFDA numbers and federal agency.
Major program determination
Type A/B risk assessment, low-risk auditee criteria, and percentage-of-coverage rules are computed programmatically — never estimated.
Compliance testing
Each major program is mapped to applicable compliance requirements in the OMB Compliance Supplement; samples are drawn and test workpapers drafted.
Reporting package & filing
The Data Collection Form (SF-SAC) and reporting package are assembled and filed to the FAC within 9 months of fiscal year-end.
Audit findings & corrective action
Findings are drafted with reference to the applicable requirement; the summary schedule of prior audit findings is updated.
How an engagement is built
Intake to licensed partner release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A licensed CPA partner signs every opinion. That order is never reversed.
01
Compliance Gap Scan
Upload grant agreements, GL, and prior audit. We return a free completeness read: which statutory elements and schedules you already have, and which are missing.
02
Evidence & document collection
As your authorized clerical agent, we collect grant agreements, award letters, GL detail, and prior audit workpapers. The AI builds the SEFA and major-program matrix.
03
Grounded drafting
The SEFA, major-program determination, sampling plan, and compliance test workpapers are drafted from validated data and the 2 CFR 200 rule pack — no legal opinions, no invented facts.
04
Deterministic completeness gates
SEFA reconciles to GL to the penny; major-program coverage percentage is verified; sample sizes meet statistical thresholds; any failure blocks release.
05
Licensed partner review & sign-off
A licensed CPA partner reviews the exception queue, exercises audit judgment on risk assessment and findings, and signs the opinion. High-value or complex engagements route to a second partner.
06
Delivery & filing
You receive the completed reporting package, including the SF-SAC, financial statements, schedule of findings, and summary schedule — ready for filing to the FAC.
The bar we hold
Rigor you can measure.
100%
Licensed CPA partner-signed
No opinion ships without a human signature.
9 months
Filing deadline
Every engagement is scheduled to file before the FAC deadline.
<1%
Critical-defect target
Tracked against a gold-standard engagement library.
4
Compliance requirement sources
2 CFR 200 · OMB Compliance Supplement · Yellow Book · AICPA GAQC.
Why Single Audit Engine
Built to be the most thorough option a grant recipient has.
Documentation-complete, by design
The deliverable is completeness itself — every statutory element and schedule accounted for or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A drafting error cannot slip past a regulatory requirement.
In its lane, on purpose
We prepare documentation and run searches as your clerical agent. We never provide legal advice, and the licensed CPA partner exercises independent judgment.
Engagement
Fixed fee, per completed audit. No contingency, ever.
Simple, predictable, and aligned with a documentation standard — not a cut of any recovery.
- A free Compliance Gap Scan before you commit — see exactly what is missing.
- One flat fee per completed Single Audit; tiered by number of major programs and SEFA size.
- Optional fixed-fee second-partner review for complex or high-value engagements.
- No contingency or percentage of any award or recovery.
FAQ
Questions, answered precisely.
Is Single Audit Engine a law firm?
No. Single Audit Engine, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. The licensed CPA partner exercises independent professional judgment.
Do you contact the grantor or collect the award?
Never. Single Audit Engine is not a debt collector and does not contact grantors or award recipients. The grant recipient remains the auditee and the party responsible for all representations.
What makes an engagement 'complete'?
Completeness is defined by the regulation: the SEFA reconciled, major-program determination verified, compliance testing completed, reporting package assembled, and all findings documented. Deterministic gates enforce each one before partner release.
How fast is it?
The standard SLA is 9 months from fiscal year-end to filed audit. The free Gap Scan is returned much sooner and tells you exactly what is still needed.
How are you priced?
A flat fee per completed audit, tiered by major programs and SEFA size. No contingency and no percentage of any award or recovery.
See what's missing before it costs you your funding.
Start with a free Compliance Gap Scan. Send your grant agreements, GL, and prior audit and we'll return a completeness read against every subsection of 2 CFR 200 Subpart F.
Documentation-completeness service · not legal advice · the licensed CPA partner signs every opinion.