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Opening Plenary: Efforts to Improve Single Audit Timeliness

Course CategoryAudit

Event calendar iconSeptember 07, 2026

Event time icon7:00 a.m.

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On-Site

This course will be delivered on-site in FSM National Government.

Registration is open to insular government professionals.

Course Description

Taxpayers, grantors, and governments want to know that your agency, state, and national financial reports can be relied on.  The “single audit” is a tool that governments have used since the 1980s to allow users of government financial statements to trust the financial audit and to make good decisions about how they allocate resources and provide funds.  The single audits for many insular governments are delayed.  We will explore the history, current status, and next steps so annual single audit reports can be issued on time.

Will learn icon What You Will Learn

  • In an overview, cover the history of the Single Audit and current status for insular governments, as well as new reporting on single audit timeliness.
  • Through a panel of experts, consider causes for delayed single audits and steps to get them back on track.
  • Describe next steps and new efforts to bring single audits back on time.
  • Consider tools you can use to enhance audit timeliness in your work.

Who Should Attend

APIPA conference sessions are intended for island government accountability professionals.  Audit, budget, finance, accounting, and related management and staff members will find interest and value in this presentation.

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September 07, 2026

7:00 a.m. to 11:00 a.m.

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CPEs - 4 Credit Hours

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On-Site, FSM National Government

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TBD, FSM National Government

moderator iconInstructor

Drummond Kahn

Drummond Kahn

Portland, Oregon

Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas.  Since 1990, Mr. Kahn served in federal, state, and local government auditing positions.

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