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 June 30, 2024–June 29, 2025, Year End 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 — May 2024 (pdf)
• 2024 SEFA Completeness Guide — rev. Nov 2024 (pdf)
• 2023 SEFA Completeness Guide — rev. Aug 2024 (pdf)
• Federal Frequently Asked Questions — rev. Jun 2024 (pdf)

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Single Audit Report Shells

• Sample Corrective Action Plan Uniform Guidance (docx)
• Schedule of Expenditures of Federal Awards Uniform Guidance — Nov 2023 (xlsx)
• Notes to the Schedule of Expenditures of Federal Awards Uniform Guidance — May 2024 (docx)
• Schedule of Findings and Questioned Costs Uniform Guidance (docx)
• Schedule of Prior Findings and Questioned Costs Uniform Guidance — Nov. 2023 (docx)

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For Fiscal Year Ends 6/30/2023 through 6/29/2024

• #21.027 Alternative Compliance Examination Eligibility Checklist for 06/30/2023-06/29/2024 Year Ends (pdf)
• #21.027 Alternative Compliance Examination Eligibility Report Shell for 06/30/2023-06/29/2024 Year Ends (docx)

For Fiscal Year Ends 6/30/2022 through 6/29/2023

• #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)

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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)