The General Accounting Office (GAO) has prepared Corrective Action Plan (CAP) and Summary Schedule of Prior Year Audit Findings (SSPAF) guidance for State agencies and posted it to the GAO website under the Federal and Cost Accounting section.  The purpose of the guidance is to assist agencies with understanding the Single Audit response process and requirements.  It is important to thoroughly understand the requirements of 2 CFR Part 200 Uniform Administrative Requirements Cost Principles and Audit Requirements for Federal Awards, this document is not a replacement for that understanding but rather a supplement.

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