Skip to main content
California Department of Education Logo

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 External link opens in new window or tab.
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 External link opens in new window or tab.
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) External link opens in new window or tab.
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.

Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Tuesday, November 28, 2023
Recently Posted in Auditing
  • County Office of Education (COE) Certification (added 26-Feb-2024)
    COE certification of Local Educational Agency (LEA) annual audits the State Superintendent of Public Instruction and State Controller’s Office (SCO) required by Education Code (EC) 41020.