Audit Resources – Federal Compliance
This section provides tools and resources for federal compliance for local educational agencies (LEAs).Federal Programs
Federal Awards
LEAs generally receive federal awards
for the following programs.
Assistance Listings
The assistance listings allow users to perform a search of federal programs across all government agencies to learn about federal funding sources. Searches may be conducted by assistance listing code or program names.
Interest Earned on Federal Funds Web Page
This web page includes information for grantees and sub-grantees reporting interest earned on Federal funds.
Calculating Interest Earned on Federal Funds
Guidelines to assist the California Department of Education (CDE) grant recipients and grant sub-recipients on calculating interest on advanced federal funds that are unspent.
Please refer to the Nutrition Services Division Management Bulletin for information on Interest Earned on the Cafeteria Account/Fund.
Federal Resources
Office of Management and Budget (OMB) Resources
The OMB publishes information regarding performing audits of government programs and provides guidance on the management and financial accountability of federal programs, including programs that are administered by states, local governments, and non-profit organizations.
Title 2, Code of Federal Regulations (CFR), Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The CFRs is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. Title 2, CFR, Part 200 provides administrative requirements, costs principles, and audit requirements for federal award recipients.
Title 2, Part 200 Appendix XI – OMB Compliance Supplement (May 2023)
The OMB Compliance Supplement identifies existing compliance requirements per the 1996 Amendments to the Single Audit Act and provides guidance to assist auditors in determining compliance requirements relevant to the audit, audit objectives, and suggested audit procedures for federal programs.
Prior years are also available on the OMB webpage.
Salaries and Wages Documentation
California School Accounting Manual (CSAM) Definitions, Instructions, & Procedures
The CSAM is approved by the State Board of Education and published by the California Department of Education. The CSAM provides guidance for accounting and financial reporting by LEAs. See CSAM Procedure 905 for more information on documenting salaries and wages.