AZ Office of the Auditor General Audit Requirements
- School Districts and Charter Schools, Frequently Asked Questions (FAQs) regarding Audit Requirements to the AZ Office of the Auditor General.
Catalog of Federal Domestic Assistance (CFDA) The CFDA provides a full listing of all Federal programs available to State and local governments (including the District of Columbia); federally-recognized Indian tribal governments; Territories (and possessions) of the United States; domestic public, quasi- public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals.CFDA Online (click here).
Code of Federal Regulations (CFR)
- Title 34, Chapter II – Office of Elementary and Secondary Education, Department of Education (Parts 1 to 299)
- Title 34, Chapter II Part 299–General Provisions
- Title 34, Part 80 Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments
Grants.gov is your source to find and apply for federal grants. To learn more, click here.
Multi-Year Fund Carry Over Matrix (click here)
Funds remaining from a previous year’s allocation may be amended into the current year project’s budget. The project into which funds are amended must be appropriate, for the same purpose, and approved by the ADE program office administering the grant.
OMB Circulars are instructions or information issued by the U.S. Office of Management and Budget (OMB). The circulars establish principles and standards for determining costs for Federal awards carried out through grants; establish consistency and uniformity among Federal agencies in the management of grants and cooperative agreements; and sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
- The most commonly used OMB Circulars by Arizona LEAs are for -State, Local and Indian Tribal Governments (Circular A-87);
- Grants and Cooperative Agreements With State and Local Governments (Circular A-102);
- Cost Principles for Non-Profit Organizations such as non-profit Charter Schools (Circular A-122); and
- Audits of States, Local Governments and Non-Profit Organizations (Circular A-133)
- NEW INFORMATION: Arizona Charter Schools are now able to follow OMB Circular A-87 regarding Time and Effort. See Revised EX-56 Time and Effort
For LEAs who are returning grant award funds, please click here for a downloadable form and brief instructions.
Single Audit Clearinghouse
State of Arizona, Office of the Auditor General
- Uniform System of Financial Records (USFR) for Arizona school districts (updated 09/13).
- Uniform System of Financial Records (USFRCS) for Arizona charter schools (updated 09/13).
U.S. Department of Education: Funding
Funding includes information about grant opportunities (applications and discretionary) and managing grants (payments, performance reports, administrative changes).