 The extension may be given automatically, but recipients should still retain documentation of how the pandemic reduced its operational capacity and how the award was affected.The auditor is responsible for conducting the actual audit of the recipient in accordance with Generally Accepted Government Auditing Standards (GAGAS) and using the guidance provided by the OMB Circular A-133 and its Compliance Supplement, all of which establish certain rules to follow during the Single Audit.The auditor must establish audit objectives that determine whether the recipient complied with laws and regulations.