The AICPA Governmental Audit Quality Center issued the following letter to the US Office of Management and Budget (OMB), regarding some concerns from the CPAs working with Single Audits, and the impact of the memorandums, appropriations and economic reliefs issued to manage the Novel COVID-19. This letter addresses issues that might impact the scope and procedures for Single Audits from 2020 and subsequent audits, and includes as separate attachments summaries of AICPA questions submitted to OMB and other specific agencies on COVID-19 matters.