Single Audit Practice Aids
Federal Award Compliance Control Records (FACCRs)
Grouped by Assistance Listing #s and Clusters
2025
- #10.553, #10.555, #10.556, #10.559, #10.582 Child Nutrition Cluster — Nov 2025 (docx)
- #10.557 WIC — Mar 2026 (docx)
- #10.760 Water and Waste Disposal Systems for Rural Communities — Jan 2026 (docx)
- #14.218, #14.225 CDBG Cluster — Dec 2025 (docx)
- #14.228 Community Development Block Grant (State’s Program) — Feb 2026 (docx)
- #14.239 Home Investment Partnerships Program (HOME) — Feb 2026 (docx)
- #14.850 Public Housing Operating Fund — Jan 2026 (docx)
- #14.871, #14.879 Housing Voucher Cluster — Nov 2025 (docx)
- #14.872 Public Housing Capital Fund — Nov 2025 (docx)
- #17.258, 17.259, 17.278 Workforce Innovation and Opportunity Act (WIOA) Cluster — Nov 2025 (docx)
- #17.258, 17.259, 17.278 Workforce Innovation and Opportunity Act (WIOA) Cluster — Nov 2025 (docx)
- #20.106 Airport Improvement Program — Dec 2025 (docx)
- #20.205 Highway Planning and Construction Program — Mar 2026 (docx)
- #20.500, #20.507, #20.525, #20.526 Federal Transit Cluster — Jan 2026 (docx)
- #21.023 Emergency Rental Assistance Program — Dec 2025 (docx)
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#21.027 State and Local Fiscal Recovery Fund — Jan 2026 (docx)
- Optional testing template for Coronavirus State & Local Fiscal Recovery Fund
- #32.009 Emergency Connectivity Fund — Nov 2025 (docx)
- #66.458 Clean Water State Revolving Fund — Mar 2026 (docx)
- #66.468 Drinking Water State Revolving Fund — Mar 2026 (docx)
- #84.007, #84.063, #84.268 Student Financial Assistance Cluster — Nov 2025 (docx)
- #84.010 Title I Grants to Local Educational Agencies — Nov 2025 (docx)
- #84.027, #84.173 Special Education Cluster — Nov 2025 (docx)
- #84.048 Career Tech — Nov 2025 (docx)
- #84.287 21st Century Community Learning Centers — Nov 2025 (docx)
- #84.367 Supporting Effective Instruction — Nov 2025 (docx)
- #84.425 Education Stabilization Fund — Nov 2025 (docx)
- #84.425 Higher Education Emergency Relief Fund — Nov 2025 (docx)
- #93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) — Mar 2026 (docx)
- #93.489, #93.575, #93.596 CCDF (Passed-Through ODCY) — Mar 2026 (docx)
- #93.659 Adoption Assistance (Passed-Through ODCY) — Mar 2026 (docx)
- #93.563 Child Support Services (Passed-Through ODJFS) — Mar 2026 (docx)
- #93.658 Foster Care (Passed-Through ODCY) — Mar 2026 (docx)
- #93.667 Social Services Block Grant (Non-JFS Program) — Mar 2026 (docx)
- #93.767 CHIP (Passed-Through ODM) — Mar 2026 (docx)
- #93.775, #93.777, #93.778 Medicaid Cluster (Passed-Through ODM) — Mar 2026 (docx)
- #93.788 Opioid State Targeted Response — Mar 2026 (docx)
- #93.959 Block Grants for Prevention and Treatment of Substance Abuse — Feb 2026 (docx)
2025 Boilerplates
- 2025 FACCR Boilerplate (Pre-UG Update) — Jan 2026 (docx)
- 2025 ED Direct FACCR Boilerplate (Pre-UG Update) — Nov 2025 (docx)
- 2025 DEW Pass-Through FACCR Boilerplate (Pre-UG Update) — Nov 2025 (docx)
- 2025 FACCR Boilerplate (Post-UG Update) — Jan 2026 (docx)
- 2025 ED Direct FACCR Boilerplate (Post-UG Update) — Nov 2025 (docx)
- 2025 DEW Pass-Through FACCR Boilerplate (Post-UG Update) — Nov 2025 (docx)
- 2025 ODOT Pass-Through FACCR Boilerplate (Post-UG Update) — Feb 2026 (docx)
- 2025 Risk Matrix Boilerplate — Oct 2025 (xlsx)
Part B Addenda
- Pre-UG Update Cost Principles for Nonprofit Organizations — Nov 2025 (docx)
- Post-UG Update Cost Principles for Nonprofit Organizations — Nov 2025 (docx)
- Pre-UG Update De Minimis Indirect Cost Rate — Nov 2025 (docx)
- Post-UG Update De Minimis Indirect Cost Rate — Nov 2025 (docx)
- Pre-UG Update State Public Agency Assistance Costs — Nov 2025 (docx)
- Post-UG Update State Public Agency Assistance Costs — Nov 2025 (docx)
- Pre-UG Update State / Local Government-wide Central Service Costs — Nov 2025 (docx)
- Post-UG Update State / Local Government-wide Central Service Costs — Nov 2025 (docx)
The Auditor of State's Office is not responsible for the accuracy or the completeness of the FACCR shells listed above.
For previous versions of the FACCRs contact the Center for Audit Excellence at AOSFederal@ohioauditor.gov