Single audit and COVID/CARES Act

A refresher of CARES Act funding and effect on Single Audits

Get up to speed

This webinar will cover the challenges facing municipalities and not-for-profit entities in properly managing the CARES Act funding to ensure entities are prepared for their financial statement audit and single audit. Participants will learn best practices, common pitfalls, and a road map to current authoritative guidance based on lessons learned.

What you'll learn

  • Obtain an overview and refresher of the CARES Act funding
  • Learn how to best prepare for upcoming audits based on lessons learned
  • Review recent developments, GASB accounting guidance and what to expect in the future

Who should attend?

  • Grant program managers and accountants responsible for the administration of the Coronavirus Relief Funds for governmental entities and the Provider Relief Funds for not-for-profits


Mike Lowry photo

Connect with Mike

Mike Lowry, CGFM
Senior Vice President,
Assurance Services

Mike Lowry joined CPA and advisory firm Allen, Gibbs & Houlik, L.C. (AGH) in 2004 and specializes in governmental and not-for-profit clients. Prior to joining AGH, Mike’s experience includes nearly 20 years’ financial and technology leadership positions in hospitality management companies.

Mike is a CPA with a bachelor of business administration degree in accounting from Wichita State University and a master’s degree in management information systems from Friends University. He has earned the designation of Certified Government Financial Manager from the Association of Government Accountants, and is also a member of the American Institute of CPAs, the Kansas Society of Certified Public Accountants, and the Association of Government Accountants.

Michelle Locke photo

Connect with Michelle

Michelle Locke, CGFM
Senior Manager,
Assurance Services

Michelle specializes in public sector accounting and auditing. She has prior experience as a controller and treasurer/finance manager for a city municipality. Michelle is a Certified Government Financial Manager. Her governmental clients include cities, counties and school districts with up to $500 million in revenue and over $1 billion in assets.

Michelle received a Bachelor of Arts from Judson University and her Master of Accountancy from the University of Texas at El Paso. She is a Certified Public Accountant. Michelle is a member of the American Institute of Certified Public Accountants (AICPA) and the Kansas Society of Certified Public Accountants (KSCPA).

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Credit and registration information and policies

  • To register, click on the REGISTER button above. Upon registering, you will receive a confirmation email with login information.
  • Program level: Basic
  • Prerequisites: None
  • Advanced preparation: None
  • CPE Credit: 1.0 for 50 minutes
  • Field of study: Accounting (Governmental)
  • Delivery method: Group-internet-based
  • Cost: FREE
  • For questions on registration, refunds, concerns or program policies, please contact education program administrator Mike Ditch at 316.291.4114 or

AGH University 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 the final authority on the acceptance of individual courses of CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: