Single Audit Practice Aids &
Audit Report Shells

Single Audit Practice Aids

• Federal Award Compliance Control Records (FACCR)
• Record of Single Audit Risk & Major Program Determination (RSAR) (xlsx)
  (For 2022 Audits)
• Record of Single Audit Risk & Major Program Determination (RSAR) (xlsx)
  (For June 30, 2023 – June 29, 2024, Year End Audits)
• School SEFA Transaction Presentations (pdf)
• 2023 SEFA Completeness Guide – rev. Nov 2023 (pdf)
• 2022 SEFA Completeness Guide – rev. Aug 2023 (pdf)
• Federal Frequently Asked Questions (pdf)

Single Audit Report Shells

• Sample Corrective Action Plan Uniform Guidance (docx)
• Schedule of Expenditures of Federal Awards Uniform Guidance – May 2023 (xlsx)
• Notes to the Schedule of Expenditures of Federal Awards Uniform Guidance – May 2023 (docx)
• Schedule of Findings and Questioned Costs Uniform Guidance (docx)
• Schedule of Prior Findings and Questioned Costs Uniform Guidance (docx)

AL #21.027 State and Local Fiscal Recovery Fund Alternative Compliance Examination Practice Aids

A brief discussion on the benefits of performing an Alternative Compliance Examination Engagement rather than a full Single Audit is available on demand.
• #21.027 Alternative Compliance Examination Eligibility Checklist for 06/30/2022-06/29/2023 Year Ends (pdf)
• #21.027 Alternative Compliance Examination Eligibility Report Shell for 06/30/2022-06/29/2023 Year Ends (docx)

Links to Federal Websites

• Uniform Guidance (2 CFR 200)
• U.S. Chief Financial Officers Council (CFO) (exceptions granted to 2 CFR 200, trainings, etc.)
• Federal Audit Clearinghouse/Data Collection Form
• AICPA Single Audit Site (GAQC)
• Federal Assistance Listing (AL)
• Code of Federal Regulations (CFR)/Federal Register (FR)/US Code of Regulations (USC)
• Federal Inspectors General (IG Net)
• Government Accountability Office (GAO)