The General Accounting Office (GAO) has worked with the Auditor General’s Office regarding the FY 2020 Single Audit and Schedule of Expenditures of Federal Awards (SEFA) deadlines. Please refer to the dates listed below and plan accordingly:

July 22, 2020

Exhibit H Federal Grants Closing Packages are due to the GAO. Closing packages can be found on the GAO website at: /financials/cafr/closing-package-information

August 30, 2020

Summary Schedule of Prior Audit Findings (SSPAF) and Questioned Costs are due from agencies to the GAO and the Auditor General’s Office. Responses are required for all Federal and Financial findings found in the 2019 Single Audit report. Refer to the “CAP & SSPAF Guidance for State Agencies” document located in the Federal/Cost Accounting section of the GAO website for assistance on preparing responses.

October 1, 2020

Draft large agency SEFA reports and accompanying notes are due to the GAO and the Auditor General’s Office.

January 29, 2021

Final audited SEFAs and accompanying notes are due from agencies to the GAO and the Auditor General’s Office.

February 26, 2021

Draft audit findings are scheduled to be received from the Auditor General by this date. Note that state agencies are responsible for submitting copies of the audit findings to GAO within two business days in accordance with SAAM policy Topic 10 Section 17.

March 5, 2021

Corrective Action Plans (CAP) from those agencies with FY 2020 audit findings are due no later than this date.

March 12, 2021

Final compiled Single Audit responses are submitted to the Auditor General’s Office by GAO.

March 31, 2021

Statewide Single Audit report submission date.

Please note important guidance for COVID-19 relief Federal grants:

• Federal agencies may have incorporated COVID-19 funding into an existing program and CFDA number or set up a separate COVID-19 program with a unique CFDA number. State agencies are required to specifically identify COVID-19 awards and expenditures, regardless of whether the funding is provided under a new or existing CFDA number. Refer to the GAO Web Story published 4-15-20 “Coronavirus Aid, Relief, and Economic Security (CARES) Act Funding Grant Set Up in AFIS” for more information.

• Per 2 CFR Part 200, Appendix XI to maximize the transparency and accountability of COVID-19 related award expenditures, non-federal entities should separately identify COVID19 expenditures on the SEFA and SF-SAC. This includes the new COVID-19 only programs. This may be accomplished by identifying COVID-19 expenditures on the: SEFA - On a separate line by CFDA number with “COVID-19” as a prefix to the program name. Example:
   

COVID-19 - Temporary Assistance for Needy Families – 93.558 - $1,000,000

Temporary Assistance for Needy Families – 93.558 - $3,000,000

Total - Temporary Assistance for Needy Families – 93.558 - $4,000,000

• OMB has published a listing of the COVID-19 programs along with their CFDA numbers in the following link under “Guidance, Policies and Resources.” An asterisk (*) by the CFDA number denotes a new CFDA number. https://www.cfo.gov/financial-assistance/

• Federal donations (equipment, supplies, pharmaceuticals, etc.) must be tracked and reported on the SEFA by the CFDA # and value provided by the Federal grantor. This information will be collected from agencies providing closing packages. If the grantor did not provide the CFDA # or value of donations, please contact them for this information. Any concerns regarding reporting Federal donations should be discussed as quickly as possible to help prevent any delays in Statewide Federal reporting.

Please contact Amanda Compton at 602-542-5611, [email protected] or [email protected] with any questions or concerns.