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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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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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