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)

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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 — May 2025 (docx)
• Schedule of Findings and Questioned Costs Uniform Guidance (docx)
• Schedule of Prior Findings and Questioned Costs Uniform Guidance — May 2025 (docx)

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For Fiscal Year Ends 6/30/2025 through 6/29/2026

• #21.027 Alternative Compliance Examination Eligibility Checklist for 06/30/2025 – 06/29/2026 Year Ends (pdf)

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)

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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
• 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)