Auditing Resources : Single Audits

Non-federal government organizations are required to provide a separate accounting for receipts and expenditures of federal financial assistance in their financial records. As described in the state BARS manual, management is responsible for preparing a schedule of expenditures of federal awards (Schedule 16), which is used to determine whether the $500,000 threshold for a single audit ($750,000 for years beginning after 12/26/2014) has been met. If it has, governments will be required to provide detailed information on transactions involving federal money and other evidence to show compliance with federal grant requirements.

Primary resources on the Internet

Grant Writing and Administration - This page on the Municipal Research and Services Center (MRSC) of Washington website can help local governments locate and obtain federal, state and private foundation grants. It includes resources on grant writing and grant administration as well as general information sources.

Suspension and Debarment List - This page on the federal System for Award Management (SAM) website can help local governments find out if a vendor or subrecipient is suspended or debarred from participating in federal awards.

Code of Federal Regulations - This page on the U.S. Government Printing Office's website allows local governments to research the Code of Federal Regulations (CFR). The Code is updated annually, with different sections address each quarter.

Federal Circulars - This page on the U.S. Office of Management and Budget (OMB) website provides grants management circulars with information on a broad range of rules and cost principles, including:  A-87 (Cost Principles); A-102 (The Common Rule), and A-133 (Audits of Federal Awards).

Need more detailed information?

Explore additional information on the basics of federal grant programs, internal control checklists, and developing indirect cost rates.

Guidance is relevant to Local Governments : Single Audits

Guidance is relevant to State Government : Single Audits

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