This chapter deals with the activities of the federal government of the United States. It helps the reader recognize key changes found in Government Auditing Standards, 2018 Revision and identify the role of the Office of Management and Budget Compliance Supplement in a Uniform Guidance compliance audit. The 2018 revision states that auditors should conclude that preparing financial statements in their entirety from a client provided trial balance or underlying accounting records creates significant threats to an auditor's independence. The chapter discusses some requirements of the Uniform Guidance concerning schedule of expenditures of federal awards, determination of major programs, aspects to reporting in a single audit, and procurement standards. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information.