Single Audit Practice Aids & Audit Report Shells
Single Audit Practice Aids
- Record of Single Audit Risk & Major Program Determination (RSAR) Excel File • Downloads a file For Sept. 30, 2025 – June 29, 2026, Year End Audits
- Record of Single Audit Risk & Major Program Determination (RSAR) Excel File • Downloads a file For June 30, 2025 – Sept. 29, 2025, Year End Audits
- School SEFA Transaction Presentations PDF • Updated Nov 2024
- 2025 SEFA Completeness Guide PDF • Updated Mar 2026
- Federal Frequently Asked Questions PDF • Updated Oct 2025
Single Audit Report Shells
- Sample Corrective Action Plan Uniform GuidanceWord File • Downloads a file • Nov 2025
- Schedule of Expenditures of Federal Awards Uniform GuidanceExcel File • Downloads a file • May 2025
- Notes to the Schedule of Expenditures of Federal Awards Uniform GuidanceWord File • Downloads a file • Nov 2025
- Schedule of Findings and Questioned Costs Uniform GuidanceWord File • Downloads a file • Nov 2025
- Schedule of Prior Findings and Questioned Costs Uniform GuidanceWord File • Downloads a file • Nov 2025
AL #21.027 State and Local Fiscal Recovery Fund Alternative Compliance Examination Practice Aids
For Fiscal Year Ends 6/30/2025 through 6/29/2026
Links to Federal Websites
External Resources
- Uniform Guidance (2 CFR 200)External Link
- Federal Audit Clearinghouse/Data Collection FormExternal Link
- Federal Assistance Listing (AL)External Link
- Code of Federal Regulations (CFR)/Federal Register (FR)/US Code of Regulations (USC)External Link
- Federal Inspectors General (IG Net)External Link
- Government Accountability Office (GAO)External Link