The document provides detailed guidance on compliance, auditing, and internal controls related to federal awards under the Uniform Guidance. It outlines the new single audit threshold, auditee responsibilities, and important components such as the Schedule of Expenditures of Federal Awards. Additionally, it emphasizes the importance of maintaining strong internal controls to achieve compliance and avoid findings in audits.

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Uniform Guidance
New Single Audit Threshold
Grant Agreement Dates
Type A/B Threshold
2016 Compliance Supplement
Internal Control
Indirect Costs
Subrecipient Monitoring Documentation
Compensation/salary

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Procurement Standard
Schedule of Expenditures of Federal Awards (SEFA) – auditee
responsibilities
Addressing findings – auditee responsibilities - both current and
prior year
Data Collection Form
State Controller’s Office Reporting Package

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Web-link: Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards at 2 CFR 200 (UG or
Uniform Guidance)

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White House
OMB Compliance
Supplement.

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Tip: As an auditee, utilize this document to obtain a goal of an unqualified
report with no findings on compliance.

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SOURCE: HTTP://WWW.ECFR.GOV/ AND SEARCH TITLE 2 CHAPTER II PART 200
PDF VERSION: HTTP://WWW.GPO.GOV/FDSYS/PKG/FR-2013-12-26/PDF/2013-30465.PDF

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19. FISCAL YEAR ENDING JUNE 30, 2016
(Calendar Year End December 31, 2015)
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Schedule of Expenditures of Federal Awards (SEFA)

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Federal Grantor/Pass Through
Grantor/Program Title
Federal
CFDA
Number
Pass Through
Entity
Identifying
Number
Federal
Expenditures
Expenditures
to
Subrecipients
Department of Education Direct
Program – Title I Grants to Local
Educational Agencies 84.010 N/A $1,000,000 $800,000

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 Internal Controls – a process implemented by a non-Federal entity, designed to
provide reasonable assurance regarding the achievement of objectives in the
following (2 CFR Section 200.61):
a) Effectiveness and efficiency of operations
b) Reliability of reporting for internal and external use; and
c) Compliance with applicable law and regulations

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(Tip – use this as checklist)

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 Indirect cost rate for the federal award, including if de minimis rate is charged

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https://www.acquisition.gov/sites/default/files/current/far/html/Subpart%202_1.html

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