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

Audit Scope and Threshold Verification

Federal awards expended total calculated for the audit year critical (required)

Enter total federal awards expended for the fiscal year being audited.

Note (optional)

Single Audit threshold applicability confirmed critical (required)

Confirm whether the organization meets the Single Audit threshold under 2 CFR Part 200 Subpart F.

Yes No N/A

Audit period and fiscal year-end documented

Record the fiscal year covered by the audit and the entity's year-end date.

Federal award population reconciled to general ledger critical (required)

Confirm that all federal award activity is reconciled to the general ledger and supporting schedules.

Yes No N/A

SEFA Preparation and Reconciliation

SEFA prepared for all federal programs critical (required)

Confirm the SEFA includes all federal programs and award activity for the fiscal year.

Yes No N/A

SEFA reconciles to the general ledger critical (required)

Confirm the SEFA ties to the general ledger and supporting grant schedules.

Yes No N/A

Federal program names, CFDA/Assistance Listing numbers, and pass-through identifiers included

Verify required program identifiers are included on the SEFA.

Yes No N/A

SEFA footnotes and significant accounting policies included

Confirm SEFA footnotes describe accounting policies, basis of presentation, and other required disclosures.

Yes No N/A

Subrecipient expenditures separately identified

Confirm subrecipient expenditures are separately tracked and disclosed where required.

Yes No N/A

Financial Statements and Reporting Package

Audited financial statements finalized critical (required)

Confirm the financial statements are complete and ready for audit submission.

Yes No N/A

Reporting package includes required components critical (required)

Select all reporting package components that are complete and available.

Management review and approval completed

Confirm management has reviewed and approved the final reporting package.

Yes No N/A

Note (optional)

Submission deadline tracked

Record the planned submission date for the reporting package.

Repository for final audit package established

Confirm a secure location exists for final audit workpapers and submitted files.

Yes No N/A

Prior Findings and Corrective Action

Prior audit findings summarized critical (required)

Confirm all prior audit findings are summarized for the current reporting package.

Yes No N/A

Corrective action plan prepared for unresolved findings critical (required)

Confirm a corrective action plan exists for any unresolved prior findings or current deficiencies.

Yes No N/A

Root cause analysis documented for repeat findings

Confirm repeat findings have documented root cause analysis and remediation.

Yes No N/A

Management response drafted for known deficiencies

Confirm management responses are drafted for known deficiencies or anticipated findings.

Yes No N/A

Internal Controls, Compliance, and Documentation

Written policies and procedures available for federal grant compliance critical (required)

Confirm current policies and procedures are available for grant administration and compliance.

Yes No N/A

Internal control documentation available for key processes

Confirm process narratives, control matrices, or flowcharts exist for key compliance processes.

Yes No N/A

Supporting documentation retained and organized critical (required)

Confirm source documents are complete, legible, and organized for auditor sampling.

Yes No N/A

Known deficiencies tracked in a remediation log

Confirm deficiencies and action items are tracked in a remediation log.

Yes No N/A

Final Readiness and Sign-Off

Audit liaison assigned

Enter the primary contact responsible for coordinating the Single Audit.

Open items list reviewed with owners

Confirm all open items have been reviewed with responsible owners.

Yes No N/A

Final readiness sign-off completed critical (required)

Inspector or management sign-off confirming the organization is ready for the Single Audit.

Note (optional)

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

Audit Scope and Threshold Verification

SEFA Preparation and Reconciliation

Financial Statements and Reporting Package

Prior Findings and Corrective Action

Internal Controls, Compliance, and Documentation

Final Readiness and Sign-Off

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