What it is
A single audit representation letter has to cover the financial statements and the federal awards. Management confirms the SEFA is fairly presented, that it identified every award, that it complied with the program requirements, and that it followed up on prior findings.
This template adds those representations to the general AU-C 580 set: SEFA preparation and presentation, identification of awards and subrecipients, compliance and internal control over compliance, claims and cost allocation, prior audit findings and the reporting package.
When to use it
- At the end of the fieldwork of an audit under the Uniform Guidance.
- When adding the compliance representations to the standard letter used for the financial statement audit.
- When reviewing last year’s letter for changes in programs, subrecipients or award terms.
What’s inside
- Financial statement representations: preparation, fraud and noncompliance
- General completeness, related party, litigation, subsequent events and estimates representations
- SEFA preparation and presentation, identification of awards, noncash assistance and loans
- Compliance, internal control over compliance, subrecipients, claims, cost allocation and indirect costs
- Prior audit findings, corrective action plans, agency communications and the reporting package
Standard cited
This template follows AU-C 580 / AU-C 935 / 2 CFR 200. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 580 explained, AU-C 935 explained.
Questions
Who signs a single audit representation letter?
Those with primary responsibility for the entity’s financial statements and federal awards, typically the executive director or CEO and the chief financial officer.
Does management represent that the entity complied?
Management represents that it complied in all material respects, except as disclosed to the auditor. It does not remove the auditor’s own testing or reporting of findings.
Does it replace the corrective action plan?
No. The letter confirms prior-year corrective action and the summary schedule. Current-year findings still need a corrective action plan from management.
Related templates
- Management Representation Letter (AU-C 580)
- Audit Engagement Letter (AU-C 210)
- Communication With Those Charged With Governance (AU-C 260)
Last updated 11/05/2026. All free templates.