REGULATIONS & DIRECTIVES
- 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, Audit Requirements
- 2 CFR Part 200, Appendix XI - Compliance Supplement
- West Virginia Code §12-4-14
- West Virginia Code of State Rules §155-09
- Government Auditing Standards (Yellow Book)
- Supplemental Department Agreed-Upon Procedures for WV Code §12-4-14 Reports
FORMS
- Disclosure Requirement Form and Instructions (Sec. 300)
- Instructions - Grantee Audit Certification & Federal Disclosure (GACFED) Form
- Form - Grantee Audit Certification & Federal Disclosure (GACFED) Form
- State Accountability Requirement Form and Instructions (Sec. 400)
- Instructions - Sworn Statement of Expenditures (SSOE) Form for Grants Prior to FY 2026
- Form - Sworn Statement of Expenditures (SSOE) Form for Grants Prior to FY 2026
- Instructions - Sworn Statement of Expenditures (SSOE) Form for Grants Beginning with FY 2026 and forward
- Form - Sworn Statement of Expenditures (SSOE) Form for Grants Beginning with FY 2026 and forward
LINKS
- Office of Management & Budget
- Code of Federal Regulations
- United States Government Accountability Office
- Federal Audit Clearinghouse
- West Virginia State Auditor's Office - Transparency & Grant Oversight
- West Virginia State Code
- West Virginia Secretary of State
- West Virginia Board of Accountancy
- Intergovernmental Audit Forums