Program-specific audits are a specialized form of compliance review conducted when an entity expends Federal awards under a single program and is not required to undergo a full single audit.
Section 200.507 of the Uniform Guidance outlines the framework for conducting these audits, including the use of audit guides, auditor responsibilities, and reporting requirements. See below for a summary of the framework.
Availability of Program-Specific Audit Guides:
When a program-specific audit guide is available, auditors must adhere to both the guide and Generally Accepted Government Auditing Standards (GAGAS). These guides provide detailed instructions on:
- Internal Control Evaluation
- Compliance requirements
- Suggested audit procedures
- Reporting formats
A current list of these guides can be found in Appendix VI of the Uniform Guidance Compliance.
When No Audit Guide Is Available:
If no program-specific audit guide exists, the audit must follow the same standards as a major program audit within a single audit framework. Responsibilities are divided between the auditee and the auditor:
Auditee Responsibilities include:
- Financial statements for the Federal program
- A Schedule of Expenditures of Federal Awards (SEFA)
- Notes on significant accounting policies
- A Summary Schedule of Prior Audit Findings (§200.511(b))
- A Corrective Action Plan (§200.511(c))
Auditor Responsibilities include:
- Audit the financial statements in accordance with GAGAS.
- Assess and test internal controls (§200.514(c)).
- Evaluate compliance with applicable laws and award terms (§200.514(d)).
- Follow up on audit findings and assess the accuracy of the auditee’s summary (§200.511).
- Report current-year audit findings (§200.516).
Reporting Format:
- Auditor reports may be combined or separate, but must include:
- An opinion (or disclaimer) on the fairness of the financial statements
- A report on internal controls, including scope and results
- A compliance report with an opinion (or disclaimer)
- A Schedule of Findings and Questioned Costs consistent with §200.515(d)
Submission Requirements
Audits must be submitted:
- Within 30 calendar days of receiving the auditor’s report, or
- No later than nine months after the end of the audit period—whichever is earlier.
If the due date falls on a weekend or Federal holiday, submission is due the next business day.
Submission Process
With a guide: Submit the data collection form (§200.512(b)) and required reporting to the Federal Audit Clearinghouse (FAC).
Without a guide: Submit the data collection form, financial statements, summary schedule of findings, corrective action plan, and auditor’s reports to the FAC.
Auditees must ensure that the reporting package excludes protected personally identifiable information (PII) and, unless restricted by law, make it publicly available.
Please reach out to Schneider Downs if you have any questions about program audits – we are happy to assist!
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