Single Audit Practice Aids
Federal Award Compliance Control Records (FACCRs)
Grouped by Assistance Listing #s and Clusters
2025
- #10.553, #10.555, #10.556, #10.559, #10.582 Child Nutrition Cluster — Nov 2025 (docx)
- #10.760 Water and Waste Disposal Systems for Rural Communities — Dec 2025 (docx)
- #14.218, #14.225 CDBG Cluster — Dec 2025 (docx)
- #14.850 Public Housing Operating Fund — Nov 2025 (docx)
- #14.871, #14.879 Housing Voucher Cluster — Nov 2025 (docx)
- #14.872 Public Housing Capital Fund — Nov 2025 (docx)
- #17.258, 17.259, 17.278 Workforce Innovation and Opportunity Act (WIOA) Cluster — Nov 2025 (docx)
- #32.009 Emergency Connectivity Fund — Nov 2025 (docx)
- #84.007, #84.063, #84.268 Student Financial Assistance Cluster — Nov 2025 (docx)
- #84.010 Title I Grants to Local Educational Agencies — Nov 2025 (docx)
- #84.027, #84.173 Special Education Cluster — Nov 2025 (docx)
- #84.048 Career Tech — Nov 2025 (docx)
- #84.287 21st Century Community Learning Centers — Nov 2025 (docx)
- #84.367 Supporting Effective Instruction — Nov 2025 (docx)
- #84.425 Education Stabilization Fund — Nov 2025 (docx)
- #84.425 Higher Education Emergency Relief Fund — Nov 2025 (docx)
2025 Boilerplates
- 2025 FACCR Boilerplate (Pre-UG Update) — Nov 2025 (docx)
- 2025 ED Direct FACCR Boilerplate (Pre-UG Update) — Nov 2025 (docx)
- 2025 DEW Pass-Through FACCR Boilerplate (Pre-UG Update) — Nov 2025 (docx)
- 2025 FACCR Boilerplate (Post-UG Update) — Nov 2025 (docx)
- 2025 ED Direct FACCR Boilerplate (Post-UG Update) — Nov 2025 (docx)
- 2025 DEW Pass-Through FACCR Boilerplate (Post-UG Update) — Nov 2025 (docx)
- 2025 Risk Matrix Boilerplate — Oct 2025 (xlsx)
Part B Addenda
- Pre-UG Update Cost Principles for Nonprofit Organizations — Nov 2025 (docx)
- Post-UG Update Cost Principles for Nonprofit Organizations — Nov 2025 (docx)
- Pre-UG Update De Minimis Indirect Cost Rate — Nov 2025 (docx)
- Post-UG Update De Minimis Indirect Cost Rate — Nov 2025 (docx)
- Pre-UG Update State Public Agency Assistance Costs — Nov 2025 (docx)
- Post-UG Update State Public Agency Assistance Costs — Nov 2025 (docx)
- Pre-UG Update State / Local Government-wide Central Service Costs — Nov 2025 (docx)
- Post-UG Update State / Local Government-wide Central Service Costs — Nov 2025 (docx)
2024
- #10.553, #10.555, #10.556, #10.559, #10.582 Child Nutrition Cluster — Aug 2024 (docx)
- #10.557 WIC — Jan 2025 (docx)
- #10.760 Water and Waste Disposal Systems for Rural Communities — Sep 2024 (docx)
- #14.218, #14.225 CDBG Cluster — Sep 2024 (docx)
- #14.228 Community Development Block Grant (State’s Program) — Dec 2024 (docx)
- #14.239 Home Investment Partnerships Program (HOME) — Dec 2024 (docx)
- #14.850 Public Housing Operating Fund — Aug 2024 (docx)
- #14.871, #14.879 Housing Voucher Cluster — Aug 2024 (docx)
- #14.872 Public Housing Capital Fund — Aug 2024 (docx)
- #17.258, 17.259, 17.278 Workforce Innovation and Opportunity Act (WIOA) (Post-UG Update) — Dec 2024 (docx)
- #17.258, 17.259, 17.278 Workforce Innovation and Opportunity Act (WIOA) (Pre-UG Update) — Aug 2024 (docx)
- #20.106 Airport Improvement Program — Sep 2024 (docx)
- #20.205 Highway Planning and Construction Program — Feb 2025 (docx)
- #20.500, #20.507, #20.525, #20.526 Federal Transit Cluster — Dec 2024 (docx)
- #21.023 Emergency Rental Assistance Program — Sep 2024 (docx)
- #21.027 State and Local Fiscal Recovery Fund — Sep 2024 (docx)
- Optional testing template for Coronavirus State & Local Fiscal Recovery Fund
- #32.009 Emergency Connectivity Fund — Aug 2024 (docx)
- #66.458 Clean Water Revolving Fund — Dec 2024 (docx)
- #66.468 Drinking Water Revolving Fund — Dec 2024 (docx) (docx)
- #84.007, #84.063, #84.268 Student Financial Assistance Cluster — Sep 2024 (docx)
- #84.010 Title I Grants to Local Educational Agencies — Dec 2024 (docx)
- #84.027, #84.173 Special Education Cluster — Sep 2024 (docx)
- #84.048 Career Tech — Dec 2024 (docx)
- #84.287 21st Century Community Learning Centers — Aug 2024 (docx)
- #84.367 Supporting Effective Instruction — Dec 2024 (docx)
- #84.425 Higher Education Emergency Relief Fund — Sep 2024 (docx)
- #84.425 Education Stabilization Fund — Sep 2024 (docx)
- #93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) — Jan 2025 (docx)
- #93.498 Provider Relief Fund — Sep 2024 (docx)
- #93.667 Social Services Block Grant (Non-JFS Program) — Dec 2024 (docx)
- #93.788 Opioid State Targeted Response — Jan 2025 (docx)
- #93.959 Block Grants for Substance Use Prevention, Treatment, and Recovery Services — Jan 2025 (docx)
Boilerplates
- 2024 UG FACCR Boilerplate (Pre-UG Update) — Jul 2024 (docx)
- 2024 UG ED Direct FACCR Boilerplate (Pre-UG Update) — Jul 2024 (docx)
- 2024 UG DEW Pass-Through FACCR Boilerplate (Pre-UG Update) — Dec 2024 (docx)
- 2024 UG FACCR Boilerplate (Post-UG Update) — Sep 2024 (docx)
Part B Addenda
2024 County Job & Family Services FACCRs
- #10.551, 10.561 SNAP Food Assistance (County JFS Only) — Apr 2025 (docx)
- #93.489, #93.575, #93.596 CCDF (County JFS Only) — Apr 2025 (docx)
- #93.558 TANF (County JFS Only) — Apr 2025 (docx)
- #93.563 Child Support Services (County JFS Only) — Apr 2025 (docx)
- #93.658 Foster Care (County JFS Only) — Apr 2025 (docx)
- #93.659 Adoption Assistance (County JFS Only) — Apr 2025 (docx)
- #93.667 Social Services Block Grant (County JFS Only) — Apr 2025 (docx)
- #93.767 CHIP (County JFS Only) — Apr 2025 (docx)
- #93.775, #93.777, #93.778 Medicaid Cluster (County JFS Only) — Apr 2025 (docx)
The Auditor of State's Office is not responsible for the accuracy or the completeness of the FACCR shells listed above.
For previous versions of the FACCRs contact the Center for Audit Excellence at AOSFederal@ohioauditor.gov