Single Audit Preparation Checklist — 2 CFR Part 200 (Uniform Guidance)
What documentation is required for a Single Audit (2 CFR 200)?
Single Audit documentation includes: a Schedule of Expenditures of Federal Awards (SEFA) listing all federal grants by ALN number, major program determination worksheet, contemporaneous time and effort records for all grant-funded employees, competitive bidding documentation for purchases over $10,000, sub-recipient monitoring records, prior-year Data Collection Form, and all grant agreements with amendments for each federal program tested.
Single Audit Submission Deadlines
Single Audit Submission Deadlines by Fiscal Year-End
| Feature | Fiscal Year-End | Audit Due Date | FAC Submission Deadline |
|---|---|---|---|
| December 31 | September 30 (audit complete) | September 30 (FAC submission) | |
| June 30 | March 31 (audit complete) | March 31 (FAC submission) | |
| September 30 | June 30 (audit complete) | June 30 (FAC submission) | |
| Any date | 9 months after FYE | Earlier of: 30 days after report OR 9 months after FYE |
The 8-Item Single Audit Preparation Checklist
1. Schedule of Expenditures of Federal Awards (SEFA)
List every federal grant expended during the year: federal agency, program name, ALN (Assistance Listing Number, formerly CFDA number), federal award number, pass-through entity name (if applicable), total expenditures. Identify which grants are direct awards vs. pass-throughs. Auditors will verify the SEFA against your general ledger and grant agreements.
2. Major Program Determination Worksheet
Calculate Type A program threshold: greater of (a) $1,000,000 or (b) 3% of total federal expenditures. Identify all Type A programs. Conduct risk assessment for Type B programs. Document the determination of which programs are major and require compliance testing.
3. Time & Effort Documentation
For every employee whose salary is charged (in whole or in part) to a federal grant: prepare or compile contemporaneous time records (timesheets or semi-annual certifications for single-program employees). Records must cover 100% of the employee's work time — not just grant-funded time.
4. Procurement Documentation
For all purchases and contracts: document the procurement method used (micro-purchase, simplified acquisition, sealed bids, competitive proposals). For purchases over the micro-purchase threshold ($10,000 under most grants), maintain records of competitive bids or documented justification for sole-source procurement.
5. Sub-recipient Monitoring Records
If you pass federal awards to sub-recipients: prepare risk assessment documentation for each sub-recipient, monitoring activity records (desk reviews, site visits), copies of sub-recipient financial and performance reports, and documentation of any sub-recipient audit review.
6. Corrective Action Plan for Prior-Year Findings
Review the prior-year schedule of findings and questioned costs. For each finding, prepare a written corrective action plan (CAP) or documented evidence of remediation. If a finding is disputed, prepare a management response explaining the disagreement.
7. Grant Agreements & Amendments
Compile complete grant files for each major program: original award notice, all amendments, approved budget (with any revisions), reporting requirements, and any special conditions or grant terms.
8. Federal Financial Reports (FFR/SF-425)
Compile all Federal Financial Reports (SF-425) submitted during the year for each major program. Auditors will test that FFR-reported expenditures reconcile to your general ledger and SEFA.
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Single Audit Timeline — Month by Month
Close books, prepare SEFA, begin major program determination
Compile T&E documentation, procurement records, sub-recipient files
Auditor fieldwork begins
Auditor completes testing, issues draft reports
Management reviews, signs representation letter, auditor issues final reports
Submit Data Collection Form + audit package to Federal Audit Clearinghouse (FAC)
5 Most Common Single Audit Findings
Time & Effort Documentation Failures
Inadequate or reconstructed time records for grant-funded staff. Timesheets must be contemporaneous — prepared at the time work is performed, not recreated at year-end.
Procurement Violations
Purchases over the micro-purchase threshold without documented competitive bids. This includes professional services contracts (consulting, IT) — not just physical goods.
SEFA Omissions or Errors
Missing grants from the SEFA, incorrect ALN numbers, or failure to include pass-through grants. Every federal dollar expended must appear on the SEFA.
Sub-recipient Monitoring Failures
Pass-through entities that don't perform required monitoring of sub-recipients — including risk assessments, report reviews, and high-risk site visits.
Allowable Cost Violations
Expenditures charged to grants that don't meet the applicable cost principles (2 CFR Part 200 Subpart E). Common examples: unallowable entertainment costs, personal expenses, and costs without adequate documentation.
Frequently Asked Questions
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