Single Audit Checklist: Compliance Requirements by Type (2 CFR 200, Subpart F)

What it is

A single audit adds a compliance audit of each major federal program to the financial statement audit. The auditor determines the major programs, tests internal control over compliance and tests the compliance requirements the OMB Compliance Supplement identifies as direct and material for each program.

This checklist follows the engagement: auditee setup, the schedule of expenditures of federal awards and major program determination, internal control, the compliance requirement types (activities allowed, allowable costs, cash management, eligibility, equipment, matching, period of performance, procurement, program income, reporting, subrecipient monitoring and special tests), then findings and the reporting package.

When to use it

• Planning and performing a Uniform Guidance audit.
• Training staff on compliance testing for the first time.
• Reviewing a single audit file before release.

What’s inside

• Threshold, SEFA and major program determination
• Internal control over compliance
• Requirement-by-requirement compliance tests
• Findings, summary schedule and corrective action plan
• FAC submission deadline and retention

Standard cited

This template follows 2 CFR 200 Subpart F / AU-C 935. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 935 explained.

Questions

Related templates

• Audit Planning Memo (AU-C 300)
• Communication With Those Charged With Governance (AU-C 260)
• Management Letter — Internal Control Communication (AU-C 265)

Last updated 11/05/2026. All free templates.