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Program Identification & SEFA Preparation

All federal awards (direct and pass-through) are identified and listed with correct CFDA/ALN numbers critical (required)

Confirm that every active federal award, including pass-through awards from prime recipients, is catalogued with its Assistance Listing Number (ALN, formerly CFDA) per 2 CFR §200.510(b).

Yes No N/A

SEFA draft is complete and reconciles to the general ledger critical (required)

The SEFA total federal expenditures per program tie out to the general ledger. Differences are documented and resolved.

Yes No N/A

Pass-through awards include the pass-through entity name, identifying number, and federal award amount

Per 2 CFR §200.331, subaward information on the SEFA must include the pass-through entity name and identifying number.

Yes No N/A

Major programs have been identified using the risk-based approach

Finance leadership has applied the Type A/B threshold and risk criteria per 2 CFR §200.518 to anticipate which programs the auditor will designate as major.

Yes No N/A

Total federal expenditures for the fiscal year

Enter the total federal expenditures as reflected on the draft SEFA. Must meet or exceed the $750,000 single audit threshold.

Internal Controls Over Compliance

Written policies and procedures exist for each major federal program covering applicable compliance requirements critical (required)

Documented SOPs or desk procedures address the specific compliance requirements (e.g., allowable costs, eligibility, reporting) for each major program.

Yes No N/A

Segregation of duties is in place for authorization, recordkeeping, and custody of federal funds critical (required)

No single employee has unchecked authority to authorize expenditures, record transactions, AND handle assets for federal programs.

Yes No N/A

Management review controls (approvals, reconciliations) are documented and consistently applied

Evidence of supervisory review — signed approvals, reconciliation sign-offs, or system audit trails — exists for the current fiscal year.

Yes No N/A

Prior audit findings and corrective action plan (CAP) items are tracked and remediated

All findings from the prior year's single audit report have a documented status. Open items have updated corrective action plans.

Yes No N/A

Allowable Costs & Activities (Compliance Requirement 1 & 2)

Sample of expenditures tested: costs are allowable under 2 CFR Part 200 Subpart E and the award terms critical (required)

Pull a sample of at least 10 transactions from major programs. Confirm each cost is allowable (not on the unallowable list per 2 CFR §§200.420–200.476), allocable, and reasonable.

Yes No N/A

Number of transactions sampled for allowable costs review

Record the number of expenditure transactions pulled for the allowable costs sample test.

Number of exceptions (unallowable or unsupported costs) identified in sample

Record the count of sampled transactions that were found to be unallowable, unsupported, or misallocated.

Activities charged to the award align with the approved scope of work and budget

Verify that program activities are consistent with the award agreement and that budget line items have not been exceeded without prior approval (per 2 CFR §200.308 budget revision thresholds).

Yes No N/A

Unallowable costs (e.g., entertainment, lobbying, fines) are excluded from federal charge codes

Chart of accounts or cost allocation methodology prevents unallowable cost categories from being charged to federal award accounts.

Yes No N/A

Cash Management & Procurement (Compliance Requirements 3 & 4)

Federal cash drawdowns are made on a reimbursement or just-in-time basis, minimizing idle federal cash

Per 2 CFR §200.305, recipients must minimize the time elapsed between drawdown and disbursement. Review the last 3 drawdowns for timing compliance.

Yes No N/A

Average number of days between federal cash drawdown and disbursement

Calculate the average lag time for the last 3 drawdown cycles. Acceptable threshold is typically ≤3 business days for advance payment methods.

Procurement transactions sampled comply with competition requirements and documented cost/price analysis

Contracts and purchase orders over the micro-purchase threshold ($10,000) have documented competition or sole-source justification. Contracts over the simplified acquisition threshold ($250,000) include cost/price analysis per 2 CFR §200.324.

Yes No N/A

Contracts include required federal provisions (e.g., debarment, equal opportunity, Byrd Amendment where applicable)

Contracts funded with federal dollars include mandatory clauses per 2 CFR Part 200 Appendix II.

Yes No N/A

Eligibility & Matching/Level of Effort (Compliance Requirements 5 & 6)

Eligibility determination records exist for a sample of program participants/beneficiaries critical (required)

Pull a sample of participant files. Each file must contain documentation that eligibility was determined prior to service delivery, per program-specific requirements.

Yes No N/A

Number of participant files sampled for eligibility review

Matching or cost-share commitments are tracked in the general ledger and meet the required percentage

If the award requires matching funds or cost-sharing, verify the cumulative match-to-date meets or exceeds the required ratio and is supported by source documentation per 2 CFR §200.306.

Yes No N/A

Maintenance-of-effort (MOE) baseline is documented and current-year expenditures meet the MOE threshold

For programs with MOE requirements, the prior-year baseline is on file and current-year non-federal expenditures are tracked against it.

Yes No N/A

Reporting & Subrecipient Monitoring (Compliance Requirements 7 & 8)

Federal financial reports (e.g., SF-425, program-specific reports) were submitted on time for all reporting periods critical (required)

Review the submission log for all required federal financial reports in the current fiscal year. Confirm no late submissions or missing reports.

Yes No N/A

Reported federal expenditures on financial reports reconcile to the general ledger within an acceptable variance critical (required)

Spot-check the most recent SF-425 or equivalent report against the GL. Variance should be $0 or immaterial and explained.

Yes No N/A

Subrecipient agreements include all required pass-through information per 2 CFR §200.332(a)

Each subaward agreement identifies the federal award name, ALN, total amount, applicable compliance requirements, and audit requirements.

Yes No N/A

Subrecipient monitoring activities (desk reviews, site visits, audit report review) are documented for the current year

Evidence of monitoring — checklists, correspondence, site visit reports, or review of subrecipient single audit findings — is on file for each active subrecipient.

Yes No N/A

Special Tests, Equipment, Real Property & Suspension/Debarment (Compliance Requirements 9–12)

Program-specific special tests and provisions have been identified and controls are in place to ensure compliance

Review the program's compliance supplement section for special tests unique to the program (e.g., Davis-Bacon wage rates, SNAP eligibility verification). Confirm controls address each.

Yes No N/A

Federally-funded equipment is tagged, inventoried, and the inventory was physically verified within the past two years

Per 2 CFR §200.313, equipment with a unit cost ≥ the capitalization threshold must be tagged, tracked in a property record, and physically inventoried at least every two years.

Yes No N/A

All expenditures are within the approved period of performance; no costs charged before start date or after end date critical (required)

Review the award start/end dates and confirm no transactions fall outside the period of performance without prior written approval from the federal awarding agency.

Yes No N/A

Vendors and contractors are checked against SAM.gov exclusions (suspension/debarment) prior to award

Procurement records include SAM.gov exclusion search results for all contracts above the $25,000 threshold, or a system-based check is documented.

Yes No N/A

Personnel & Time & Effort Documentation

Personnel activity reports or equivalent time-tracking records exist for all employees charging time to federal awards critical (required)

Per 2 CFR §200.430(i), charges for salaries must be supported by records that reflect actual activity for each employee. Semi-annual certifications are acceptable only for employees working solely on one federal program.

Yes No N/A

Time records are signed/certified by the employee or supervisor with direct knowledge of work performed

Timesheets or activity reports bear the signature (or electronic equivalent) of the employee and/or a supervisor who has first-hand knowledge of the work.

Yes No N/A

Payroll charges to federal awards reconcile to the time records for a sample of employees

Pull a sample of at least 5 employees. Confirm the hours charged to each federal award in the payroll system match the time records on file.

Yes No N/A

Audit Package & Submission Readiness

Financial statements are drafted and reviewed by management prior to audit fieldwork

A substantially complete draft of the financial statements (including SEFA) is available for the auditor at the start of fieldwork.

Yes No N/A

Audit support binder/document repository is organized with key schedules, grant agreements, and prior-year workpapers

A centralized repository (physical or electronic) is prepared with award agreements, drawdown reports, financial reports, time records, procurement files, and prior-year audit report.

Yes No N/A

Anticipated audit submission date (single audit report due to FAC)

Enter the planned submission date. The single audit report must be submitted to the Federal Audit Clearinghouse (FAC) within 30 days of receiving the auditor's report, or 9 months after fiscal year-end, whichever is earlier (2 CFR §200.512).

Management has reviewed and is prepared to respond to the management representation letter

Finance leadership understands the assertions they will be asked to make in the management representation letter and has no known unresolved issues.

Yes No N/A

Overall readiness assessment rating

Rate the organization's overall single audit readiness based on findings from this self-assessment.

Inspector Sign-Off & Findings Summary

Assessor name and title

Assessment date

Fiscal year under review

Enter the fiscal year end date (e.g., 06/30/2025 or 12/31/2025).

Summary of open deficiencies or non-conformances identified during this self-assessment

List all items answered 'No' or flagged as exceptions, including the compliance requirement area, description of the gap, and planned corrective action owner and due date.

Assessor signature confirming this self-assessment was completed in good faith and findings are accurately reported critical (required)

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Run: Single Audit Readiness Self-Assessment

Program Identification & SEFA Preparation

Internal Controls Over Compliance

Allowable Costs & Activities (Compliance Requirement 1 & 2)

Cash Management & Procurement (Compliance Requirements 3 & 4)

Eligibility & Matching/Level of Effort (Compliance Requirements 5 & 6)

Reporting & Subrecipient Monitoring (Compliance Requirements 7 & 8)

Special Tests, Equipment, Real Property & Suspension/Debarment (Compliance Requirements 9–12)

Personnel & Time & Effort Documentation

Audit Package & Submission Readiness

Inspector Sign-Off & Findings Summary

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