Reference Materials
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
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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)