Reflection and Transformation Volume 64 | Number 3 | Fall 2021 Leadership Are Agency Funds Driving up Your Costs? - Lily Young Risk & Compliance Auditing Pandemic Relief Funds: A Uniform Guidance Approach - Kara Hefner Contracting and Procurement Services Performance Auditing and Risk Area Considerations - David Terry, Kyra Castano Technology Data Privacy Primer: Regulations & Risks - Todd Knowles , Diane R. Padgett Tools & Resources Preliminary Information Gathering (PING) - Joseph Iannini ACUA Letter from the Editor - Claire Thomas Letter from the President - Brian Daniels