Exceptions always lead to more work, but how much? This session will explore what steps are necessary once an exception has been noted to determine if it is a finding. Findings then lead to reporting. This session will explore how to evaluate and report audit findings, with an emphasis on examples and illustrations to help you identify and properly classify findings, and communicate them according to GAGAS and A-133 requirements and federal agency expectations. You will hear from an audit practitioner with extensive Single Audit experience as well as Federal user of the Single Audit report.