Run Single Audit Preparation Checklist (2 CFR 200 Subpart F) — Free

Audit Scope and Threshold Confirmation

Annual federal awards expended are calculated and documented critical (required)

Document the total federal awards expended for the fiscal year and compare it to the applicable Single Audit threshold.

Note (optional)

Single Audit applicability confirmed under 2 CFR Part 200 Subpart F critical (required)

Confirm whether the organization meets the audit requirement based on federal awards expended.

Yes No N/A

Fiscal year-end and audit deadline confirmed

Record the fiscal year-end and the target date for completing the audit package.

Federal award programs included in scope are identified

Select all federal programs that will be included in the audit scope.

Note (optional)

SEFA Completeness and Reconciliation

SEFA includes all federal awards expended during the fiscal year critical (required)

Confirm the SEFA captures every federal award expended, including direct and pass-through awards.

Yes No N/A

SEFA reconciles to the general ledger and grant subledger critical (required)

Confirm the SEFA ties to the accounting records without unexplained variances.

Yes No N/A

CFDA/Assistance Listing numbers are accurate and current

Verify each federal program is identified using the correct Assistance Listing number.

Yes No N/A

Pass-through entity name and identifying information are complete

Confirm pass-through awards list the pass-through entity, award number, and identifying details required for the SEFA.

Yes No N/A

SEFA notes disclose significant accounting policies and basis of presentation

Confirm the SEFA footnotes describe the accounting basis and any significant policies or exceptions.

Yes No N/A

Internal Controls and Compliance Documentation

Written internal controls over federal compliance are documented critical (required)

Confirm the organization has documented controls for key compliance requirements.

Yes No N/A

Control owners and review approvals are identified

Verify that each key control has an assigned owner and evidence of review or approval.

Yes No N/A

Supporting documentation is organized by award and compliance requirement

Confirm source documents are filed in a way that supports auditor testing.

Yes No N/A

Allowable cost support is available for sampled transactions critical (required)

Verify sampled expenditures can be supported as allowable, allocable, and reasonable.

Yes No N/A

Time and effort or payroll allocation support is complete

Confirm payroll allocations tied to federal awards are documented and approved.

Yes No N/A

Subrecipient Monitoring and Award Administration

Subrecipient versus contractor determinations are documented critical (required)

Confirm each vendor relationship has been evaluated and classified appropriately.

Yes No N/A

Subaward agreements include required federal terms and conditions critical (required)

Verify subaward documents include required award information and compliance clauses.

Yes No N/A

Subrecipient monitoring activities are performed and documented

Confirm monitoring reviews, site visits, desk reviews, or follow-up actions are documented.

Yes No N/A

Subrecipient audit reports and follow-up actions are tracked

Verify subrecipient audit results are reviewed and any issues are tracked to resolution.

Yes No N/A

Reporting Package and Closeout Readiness

Reporting package components are assembled critical (required)

Confirm the required reporting package documents are complete and ready for review.

Yes No N/A

Prior-year audit findings are addressed or updated

Verify prior findings have documented corrective actions or current status updates.

Yes No N/A

Current-year findings and questioned costs are evaluated

Confirm any current-year issues have been assessed for inclusion in the reporting package.

Yes No N/A

Management representation and sign-off package is prepared critical (required)

Confirm leadership review and approval are ready for the final audit package.

Yes No N/A

Audit support contact list and document request tracker are current

Verify the audit point-of-contact list and PBC tracker are up to date.

Yes No N/A

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Run: Single Audit Preparation Checklist (2 CFR 200 Subpart F)

Audit Scope and Threshold Confirmation

SEFA Completeness and Reconciliation

Internal Controls and Compliance Documentation

Subrecipient Monitoring and Award Administration

Reporting Package and Closeout Readiness

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