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Educator Certification Status: Public Lookup
Employing Retired Educators
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Read to Succeed
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Renewing a Professional Certificate
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About SCDE
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Auditing
Manuals, Handbooks, and Guidelines
Annual Audit Guide & LARS Template
Financial Accounting Handbook
Guidelines for Retaining Documentation to Support Expenditures
Pre-award Audit Resources
Financial Management Expectations
Pre-award Audit Program
Pre-award Audit Questionnaires
External Resources
Information, Memos, and Forms
Memos and Forms
Tutorials and Presentations
Fraud
Subrecipient Risk Assessments
Audit Firm Approval for School Districts and Charter Schools
Indirect Cost Resources
FY 2025-2026
FY 2024-2025
FY 2023-2024
FY 2022-2023
FY 2021-2022
FY 2020-2021
FY 2019-2020
FY 2018-2019
FY 2017-2018
FY 2016-2017
External Resources
Uniform Grant Guidance
GASB Pronouncements
Federal Audit Clearinghouse
Single Audit Act of 1996
OMB Circulars
OMB 2 CFR Part 200.501(b)
OMB Circular A-87
OMB Circular A-122, Cost Principles of Nonprofit Organizations
OMB Circular A-133
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