How to use this list: Not every item applies to every organization. Use the sections relevant to your programs. Provide only the items for federal programs determined to be major and tested for compliance. Maintaining these records year-round, rather than assembling them at fieldwork, is the single biggest driver of a smooth, on-time audit.
Organizational & Governance
Applies to: All entities
Organizational Documents
- Organizational chart
- Current policies and procedures manuals
- Internal control narratives
- Updated policies adopted during the year
- Compliance monitoring procedures
- Delegation of authority matrix
Governance
- Board and committee meeting minutes
- Compliance committee meeting minutes
- Significant legal correspondence
- Regulatory correspondence
Federal Award / Single Audit
Applies to: All federal award recipients
Award Administration
- Federal award inventory
- Grant agreements
- Grant amendments
- Award notifications
- Program budgets
- Approved budget revisions
- Federal agency correspondence
Financial Reporting
- Schedule of Expenditures of Federal Awards (SEFA)
- SEFA preparation support
- Evidence of management review of the SEFA
- Financial reports submitted to grantors
- Performance reports submitted to grantors
- Quarterly, annual, and final reports
- Grant closeout reports
Draws and Reimbursements
- Draw request listings
- Draw support
- Reimbursement requests and supporting expenditures
- Cash receipts supporting grant revenues
- Grant reconciliations
Compliance Monitoring
- Internal compliance reviews
- Monitoring reviews performed by agencies
- Corrective action plans
- Follow-up on prior findings
- Documentation of management oversight
Uniform Guidance
- Documentation of Uniform Guidance implementation
- Internal control documentation
- Allowable cost procedures
- Procurement procedures
- Equipment management procedures
- Subrecipient monitoring procedures
- Procedures for safeguarding protected and personally identifiable information
Procurement Compliance
Applies to: All entities with federal procurement
Procurement Population
- Listing of procurements during the audit period
- Listing of contracts awarded during the period
- Listing of active contracts
Procurement Files (for selections)
- Solicitation documents
- Bid packages
- Proposals received
- Bid tabulations
- Evaluation worksheets
- Award documentation
- Contract approvals
- Conflict-of-interest documentation
- Sole-source justifications
- Contract amendments
Disbursement Support (for selections)
- Purchase orders
- Invoices
- Receiving reports
- Vendor contracts
- Approval documentation
- Cancelled checks and wire support
Cash Testing
Applies to: All entities
Cash Receipts Testing
- Deposit listings
- Bank statements
- Deposit slips
- Revenue support
- Grant draw support
- Interest income support
- Journal entry support
- Cash receipt reconciliations
Cash Disbursements Testing
- Disbursement listings
- Invoice packages
- Contracts and purchase orders
- Approval support
- Cancelled checks and wire confirmations
- General ledger coding support
Housing Choice Voucher (HCV / MSV / EHV)
Applies to: PHAs administering vouchers
Program Administration
- Payment standards
- Utility allowance schedules
- Waiting list reports
- Move-in and move-out reports
- New admissions reports
- Voucher management reports (VMS)
- Program performance reports
- Administrative plans
Tenant File Testing (for selections)
- HUD Form 50058
- Lease agreement
- Housing Assistance Payment (HAP) contract
- Tenancy addendum
- Utility allowance documentation
- Rent calculation worksheet
- Income certifications
- Background screening documentation
- Social Security verification
- Move-in and move-out certifications
- Interim and annual recertifications
- Transfer documentation
Income Verification (EIV)
- Existing Tenant Search results
- Post move-in EIV review information
- Annual recertification EIV information
- Income and employment verification
- Benefit verification and Social Security award letters
- Contribution letters
- Zero-income certifications
- Pay stubs
- Workers' compensation support
- Income discrepancy explanations
HQS / Inspection Compliance
- Initial, annual, and failed inspection reports
- Reinspection reports
- Emergency deficiency documentation
- 24-hour correction support
- Passing inspection reports
- HAP abatement support
- Owner notification support
Public Housing
Applies to: Public Housing Authorities
Admissions and Occupancy
- Rent rolls
- Lease documents
- Rent adjustment forms
- Choice of rent forms
- Initial eligibility support
- Annual recertification support
- Tenant income calculations
- HUD Form 50058
Waiting List Testing
- Waiting lists
- Lottery documentation
- Tenant ranking documentation
- Waitlist removal support
- Eligibility determination support
HOME Program
Applies to: HOME participating jurisdictions & subrecipients
Program Administration
- HOME agreements
- HOME funding schedules
- Project budgets
- Draw requests
- Environmental reviews
- Project completion reports
Eligibility Testing
- Income qualification documentation
- Household eligibility files
- Income calculation worksheets
- Verification support
Project Testing
- Development agreements
- Construction contracts
- Cost certifications
- Completion certifications
CDBG Program
Applies to: CDBG grantees & subrecipients
Grant Administration
- Grant agreements
- Budget approvals
- Draw requests
- Performance reports
- Environmental reviews
- Closeout documentation
Project Testing
- Project expenditure support
- Beneficiary eligibility documentation
- Construction contracts
- Contractor payment support
- Section 3 reporting
Capital Fund Program (CFP)
Applies to: Public Housing Authorities
Program Compliance
- Grant agreements
- Draw requests
- Capital project listings
- Environmental review support
- Construction contract files
- Contractor payment support
- Project completion certifications
- Final financial reports
HUD Multifamily
Applies to: Project-based / multifamily owners & agents
Property Compliance
- Management review reports
- REAC inspections and physical inspection reports
- Rent schedules
- Regulatory agreements
- Tenant Selection Plans
- Affirmative Fair Housing Marketing Plans
- HUD correspondence and monthly HUD submissions
- Budget submissions
- HUD Form 50059
Financial Compliance
- Surplus cash calculations
- Distributions
- Related-party transactions
- Management fee support
- Developer fee support
- Reserve activity
- Reserve withdrawal approvals
Loan & Notes Receivable Testing
Applies to: Lending entities & HFAs
Loan File Testing (for selections)
- Loan files
- Borrower applications
- Income qualification support
- Loan agreements
- Promissory notes
- Mortgage documents
- Loan modifications
- Payment histories
- Interest calculations
- Delinquency records
- Collection activity documentation
- Loan servicing reports
Monitoring & Corrective Actions
Applies to: All entities with prior findings
Findings and Follow-Up
- Regulatory findings
- Internal findings
- Monitoring reports
- Corrective action plans
- Status of corrective actions
- Agency follow-up correspondence
- Management response documentation
Download the Single Audit PBC Checklist
Our condensed Single Audit PBC Checklist covers the core items that apply across most Single Audits, in a format you can work from directly. Pair it with this program-by-program list, or start with The Single Audit PBC List: What Your Auditor Will Request for a category-by-category walkthrough.
Direct download:
Download PDF checklistWant these ready before fieldwork?
Kearney & Partners helps PHAs, HFAs, and nonprofits build audit-ready processes year-round.