This Governmental Audit Quality Center (GAQC) Practice Aid titled, Auditee Practice Aids: The Schedule of Expenditures of Federal Awards, assists auditees in their important role of preparing the Schedule of Expenditures of Federal Awards (SEFA) and ensuring it includes all required elements and is prepared accurately and completely. The Practice Aid, which includes two separate tools, reflects the following:
The requirements of the Uniform Guidance:
A tool to assists auditees in accumulating information about their federal programs; and
A tool