For nearly 40 years, McBride, Lock & Associates, LLC has provided quality services to a wide variety of governmental and nonprofit organizations. These services include:


We have provided audits to various entities over the years. These audit services have included:

  • Financial audits
  • Compliance audits
  • Attestations
  • Performance audits
  • Single audits

These services have been performed at many levels:

  • Federal agencies
  • State agencies
  • Nonprofit entities
  • Cities and counties

 and on many different entity types.

  • Preneed funeral plan sellers and providers
  • Endowed care cemetery operators
  • Universities
  • For profit companies
  • Telecommunications carriers
  • Construction contractors
  • Engineering firms
  • Bankruptcy trustees
  • Criminal defender organizations
  • Milk market administrators

Agreed-Upon Procedures

McBride, Lock & Associates, LLC performs a large number of agreed-upon procedures reviews. These reviews provide assurances to State or Federal agencies that operations or results of the reviewed entity are being conducted in a particular manner. The procedures are established to provide a reporting and review process that communicates findings to an oversight body. The findings can be positive or can be the communication of a matter of weakness or noncompliance. McBride, Lock & Associates, LLC has performed many thousands of these engagements for Federal and State recipients.

Single Audits

We have a long history of performing Single Audits in accordance with

  • Uniform Guidance
  • A-133
  • A-128
  • A-102 Attachment P

We specify previous iterations of the Single Audit provisions because it represents our history in the performance and assistance in development of the Single Audit process. In each of these generations of Single Audit types, McBride, Lock & Associates, LLC has been on the cutting edge of adoption and submission of these reports. In the early 1980’s our firm was instrumental in developing reporting processes from existing audit standards to ensure appropriate communication of financial, internal control and compliance reports. As these processes became more mainstream, we performed hundreds of quality control reviews for various Federal agencies to ensure that the Single audit submissions to the Federal agencies were properly performed and adequately supported.

We continue to be an industry leader in this area and are frequently solicited to further advance this area of practice.

Quality Control Reviews

Our firm has performed over 1,000 quality control reviews on  audit reports issued by CPA firms. These reviews have been performed to provide assurance to the Federal audit community that the audit report was properly conducted and communicated. The review also ensures that the audit workpapers adequately support the audit effort. Our reviews have been performed for:

  • Health and Human Services
  • Legal Services Corporation
  • Indian Health Services
  • National Single Audit Sampling Project
  • Department of Commerce

Other Services

McBride, Lock & Associates, LLC has provided a variety of services in addition to our primary efforts which further enhance the service product. These include:

  • Preparation of Form 990
  • Indirect Cost reviews and preparations
  • Retirement and benefit plans
  • Expert testimony
  • Compilations