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From Single Audit Made Simple · The Schedule of Expenditures of Federal Awards (SEFA)

Interactive worksheet

SEFA Preparation Checklist

Pre-issuance review checklist covering the §200.510 SEFA requirements.

How to use it. The SEFA is the foundation the whole single audit stands on — major-program determination, coverage, and the in-relation-to opinion all start here. Work through each §200.510 requirement against the client's draft SEFA and notes. Your checks are saved in this browser.

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List individual federal programs by federal agency with Assistance Listing (ALN) numbers. For clusters: cluster name, the individual programs in it, agency name, and ALNs. For R&D: by individual award or by federal agency and major subdivision. §200.510(b)(1)For awards received as a subrecipient, include the pass-through entity's name and the identifying number it assigned. §200.510(b)(2)Provide total federal awards expended for each individual program (with ALN or other identifying number), and the total for each cluster. §200.510(b)(3)Include the total amount provided to subrecipients from each federal program. §200.510(b)(4)For loan or loan guarantee programs, identify in the notes the balances outstanding at the end of the audit period (in addition to the expended amounts in the schedule). §200.510(b)(5)Include notes describing the significant accounting policies used and whether the auditee elected the de minimis indirect cost rate of up to 15%. §200.510(b)(6)

Practice tool only — worksheet entries are not audit evidence and are not submitted or graded.