Every Single Audit finding the FAC publishes is tagged with one or more of these letters — type_requirement in the FAC's own data. A finding tagged just a bare letter on an org page doesn't tell you much on its own; this page is what each letter actually means. Letters D, K, and O aren't used — D and K are reserved (retired categories), and O is explicitly invalid in the FAC's own submission system.
AActivities Allowed or Unallowed
Whether the recipient spent federal funds only on activities the specific program actually authorizes — money awarded for one purpose used for another.
BAllowable Costs / Cost Principles
Whether costs charged to the federal award meet the cost principles in 2 CFR 200 Subpart E — reasonable, allocable to the award, and treated consistently with the recipient's other costs.
CCash Management
Whether the recipient minimized the time between drawing down federal funds and actually spending them, rather than holding federal cash longer than needed.
EEligibility
Whether the recipient provided funds, services, or benefits only to the individuals or groups the program rules actually allow.
FEquipment and Real Property Management
Whether equipment and real property bought with federal funds were tracked, used for their intended purpose, and disposed of according to the program's rules.
GMatching, Level of Effort, Earmarking
Whether the recipient met a required non-federal matching contribution, sustained a required level of program activity, or kept spending on specific elements within required minimums or maximums.
HPeriod of Performance
Whether costs were incurred only within the award's authorized start and end dates.
IProcurement and Suspension and Debarment
Whether the recipient followed required procurement standards, and verified that contractors and — where the recipient is itself a pass-through entity — subrecipients were not suspended or debarred from federal work.
JProgram Income
Whether income the recipient earned from federally funded activities (fees, sale of items produced under the award, and similar) was accounted for and used according to the program's rules.
LReporting
Whether the recipient submitted accurate, complete, and timely financial and performance reports required by the federal award.
MSubrecipient Monitoring
Whether a pass-through entity met its obligations under 2 CFR 200.332 for every subrecipient it funded — subaward information, risk assessment, ongoing monitoring, and verifying the subrecipient was actually audited.
Full treatment of this requirement →NSpecial Tests and Provisions
Program-specific compliance requirements that don't fit the categories above — set by the individual federal program rather than by 2 CFR 200 itself, so what this actually covers varies award to award.
POther
A finding the auditor tagged as not fitting any of the categories above.
Looking at findings across more than one organization? The portfolio view shows findings, repeat-finding counts, and management-decision deadlines across a list of EINs at once.
Not legal advice. These are plain-language summaries, not the regulatory text itself. The compliance requirements are set out in detail in OMB's Compliance Supplement and, for cost principles specifically, in 2 CFR Part 200.