Single Audit Tools, Practice Aids, and Other Resources for Auditees

Tools and Practice Aids

Auditee Practice Aids: The Schedule of Expenditures of Federal Awards, assists auditees in preparing the schedule of expenditures of federal awards (SEFA). It includes two different tools and reflects the requirements of the Uniform Guidance. The first assists auditees in accumulating information about their federal programs and the second is a disclosure checklist.

Practice Issue Noted with Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings

Request for Proposal (RFP) Practice Aid. Helps auditees navigate the various steps involved in the procurement of audit services including planning the procurement, developing the RFP, evaluating proposals received, and monitoring the audit.