- Before
- Answers the auditor's requests from five systems. "I spend October finding documents I already filed."
- Now
- Watches each sample tested and answered with the document attached, confirms the clears with a reason code, and pushes back when she wants the auditor's next question.
One morning of single audit preparation, 62 days before fieldwork
Halden State University, fiscal year July 1, 2025 to June 30, 2026. It is Tuesday, September 15, 2026, and the external auditor, Ashford & Vale LLP, starts fieldwork on Monday, November 16. Here is the mock audit, screen by screen, in the working solution.
- 01Tuesday morning
The schedule on top, today's samples below
Priya Raman · Grants AccountantPriya opens the mock audit. The federal awards schedule sits in the top strip: $968,042,615 across 2,140 awards, tied to the ledger, with the three major clusters named and 62 days to fieldwork. Eight samples are queued for today's run, and the 420-sample plan shows what has cleared, what needs a person and what became a draft finding.
Fieldwork begins Monday, November 16 — 62 days
- 02Four days earlier
A schedule of expenditures of federal awards that ties to the dollar
Schedule agentThe ERP's own report said $970,359,495. The Schedule agent started from $695,440,495 in the ledger, took out $2,316,880 of institutional cost share and added $268,904,000 of Direct Loans and $6,015,000 of Perkins balances: difference $0. Each reconciling item became a cited adjustment, SA-01 to SA-03, and Priya approved all three on September 11.
- 03Before sampling
The major program determination the auditor will make
Major Program agentWith $968.0M of federal spending, the Type A threshold is $3,000,000. Research and Development and Student Financial Assistance had findings last year that are not yet corrected, and TRIO was not audited as major in FY2024 or FY2025, so all three are high risk. Coverage is 98.9% against the 20% a low-risk auditee needs.
The external auditor decides; this is what to plan for.
- 04Run today's samples
Sample 23: equipment bought after the award ended
Auditor agentThe auditor agent runs the period-of-performance test on sample 23, $48,200 of equipment on award R01NS124417. The purchase order is dated July 11, 2025, and the ERP shows the award ending June 30, 2025, eleven days earlier. On the timeline, the purchase sits past the ERP date.
The purchase order is dated July 11, 2025; the ERP shows the award ending June 30, 2025 — 11 days earlier.
- 05Seconds later
The extension the ERP never recorded
Preparer agentThe preparer agent looks beyond the ERP and finds, in the grants system, a notice of no-cost extension sent June 12, 2025, with a revised end date of June 30, 2026. The purchase is inside the period, and the sample clears at 97% against a 95% threshold. The agent opens follow-up FU-118 to correct the ERP end date, and Priya can open the cited passage herself.
- 06Next in the rail
Sample 41: an effort certification nobody signed
Auditor agentSample 41 is $38,412 of a postdoctoral researcher's salary at 60% on award CHE-2318406, July to December 2025. The effort report matches payroll but was never certified: it was due March 2, 2026 under policy FIN-412, and reminders on March 9, April 6 and May 4 went unanswered. With samples 133 and 247, 3 of 60 compensation samples are unsigned, $71,906 in all.
- 07Draft finding
A repeat of last year, and why it repeated
Finding drafterThe Finding drafter writes DF-01, proposed number 2026-001, in the auditor's five-part form with $71,906 of known questioned costs, every sentence cited. It marks the finding as a repeat of 2025-003, when 4 of 60 were late, and says why last year's corrective action did not hold: reminders without escalation. The plan adds what was missing, with three actions, three owners and dates through December 31, 2026.
- 08Sign
Only the Associate Controller signs the finding and its plan
Renata Okafor · Associate Controller for Sponsored AccountingRenata signs DF-01 with a management position code, SGN-01 agrees, SGN-02 agrees in part or SGN-03 disagrees, writes the response for the auditor, and confirms she read the evidence for samples 41, 133 and 247. Priya, who prepared it, cannot sign.
- 09Signed
Signed two months before the auditors arrive
Renata OkaforDF-01 is signed on Tuesday, September 15, 2026, 62 days before fieldwork begins. The signature, the reason code and the evidence go on the audit trail, and the corrective action plan is in place before the auditor draws a single sample.
- 10Audit-ready
Every decision on the record, exported as one pack
Nadia Ferreira · Internal auditNadia reads, filters and exports; she changes nothing. The trail shows Renata signing DF-01, the Finding drafter writing it and the auditor agent clearing sample 23 from the extension notice. One export carries the schedule, the major-program workpaper, all 420 sample results, the signed findings, the release log and the agent versions.