Building a Project File That Survives the Single Audit

Entities expending $750,000 or more in federal awards in a fiscal year are subject to a single audit under 2 CFR 200 Subpart F. For disaster recovery grantees, that threshold is easy to cross — and the audit can arrive long after the work is done. The defense is a project file built for scrutiny from day one.

What auditors actually ask for

• Documentation that the work was caused by the declared disaster and within scope.
• Source records for all costs: payroll, equipment, materials, and contracts.
• Procurement files demonstrating 2 CFR 200 compliance.
• Insurance and duplication-of-benefits records.
• Evidence of compliance with environmental and historic preservation requirements.

Organize once, defend for years

Maintain a consistent folder structure per project worksheet, with a documentation index that maps each claimed cost to its supporting evidence. When the auditor arrives, you hand over a complete, navigable file instead of reconstructing records under deadline pressure.

The payoff is measurable: portfolios built this way routinely close with zero audit findings and zero de-obligations.