Single Audit Practice Aids & Audit Report Shells
Single Audit Practice Aids
- Record of Single Audit Risk & Major Program Determination (RSAR) (xlsx)
- For Sept. 30, 2025 – June 29, 2026, Year End Audits
- Record of Single Audit Risk & Major Program Determination (RSAR) (xlsx)
- For June 30, 2025 – Sept. 29, 2025, Year End Audits
- Record of Single Audit Risk & Major Program Determination (RSAR) (xlsx)
- For June 30, 2024–June 29, 2025, Year End Audits
- School SEFA Transaction Presentations — Nov 2024 (pdf)
- 2025 SEFA Completeness Guide — Nov 2025 (pdf)
- 2024 SEFA Completeness Guide — rev. Mar 2025 (pdf)
- Federal Frequently Asked Questions — rev. Oct 2025 (pdf)
Single Audit Report Shells
- Sample Corrective Action Plan Uniform Guidance (docx)
- Schedule of Expenditures of Federal Awards Uniform Guidance — May 2025 (xlsx)
- Notes to the Schedule of Expenditures of Federal Awards Uniform Guidance — Nov 2025 (docx)
- Schedule of Findings and Questioned Costs Uniform Guidance (docx)
- Schedule of Prior Findings and Questioned Costs Uniform Guidance — Nov 2025 (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.
For Fiscal Year Ends 6/30/2025 through 6/29/2026
For Fiscal Year Ends 6/30/2024 through 6/29/2025
- #21.027 Alternative Compliance Examination Eligibility Checklist for 06/30/2024 – 06/29/2025 Year Ends (pdf)
- #21.027 Alternative Compliance Examination Eligibility Report Shell for 06/30/2024 – 06/29/2025 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
- 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)