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Audit Resources--Federal


External Resources from the Office of Management Budget

The Office of Management and Budget (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 External link opens in new window or tab.
Title 2, CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards supersedes requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in Title 2 CFR Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. Implementation began December 26, 2014.

Documenting Salaries and Wages

California School Accounting Manual (CSAM) Definitions, Instructions, & Procedures
See CSAM Procedure 905.

Approved Substitute System for Time Accounting for Federal Programs (Dated 09-Apr-2013)
This letter provides a new substitute system for time accounting for federal programs for use by all local educational agencies (LEAs) approved by the United States Department of Education (USDE). This new substitute system is in addition to the substitute system previously approved for California LEAs in 1998.

Federal Programs

Federal Awards
Local educational agencies (LEAs) generally receive federal awards for the following programs.

Catalog of Federal Domestic Assistance (CFDA) External link opens in new window or tab.
Updated program information from Federal agencies.

Interest Earned on Federal Funds Web Page
This web page includes information for grantees and sub-grantees reporting interest earned on Federal funds.

Enclosure 25-Jan-2010
Guidelines on Calculating Interest on Federal Funds.

Please refer to the Nutrition Services Division Management Bulletin for information on Interest Earned on the Cafeteria Account/Fund.

Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Friday, June 16, 2017