Schedule of federal awards
The Schedule of Expenditures of Federal Awards, reconciled to the dollar, before your auditor opens the file.
Every federal award grouped by awarding agency, each dollar traced to the ledger line behind it, in the shape 2 CFR 200.510 requires.
Total federal expenditures matched dollar for dollar against what actually made it onto the schedule, with every uncoded transaction named.
An overspent award, a program crossing the major-program threshold, called out the moment you upload, while there is still time to fix it.
- 01
Get your ledger
Your accounting system's export.
- 02
Match your columns
Which column is which.
- 03
Name what's in your file
What each code in your ledger really is.
- 04
Fix what's flagged
What your auditor asks first.
Title 2, Part 200 of the Code of Federal Regulations, the government-wide rules for federal grants known as the Uniform Guidance, requires expenditures grouped by federal awarding agency and Assistance Listing Number, the code the federal government assigns each award program, and reconciled to the organization's own accounting records.
A nonprofit or public agency that expends $1,000,000 or more in federal awards in a fiscal year has to undergo a Single Audit, an audit of compliance across every federal program it runs. The threshold was $750,000 for fiscal years ending before September 30, 2025.
A federal program above a set dollar threshold is a preliminary Type A indicator, meaning it is likely to be selected for compliance testing. The final major-program determination belongs to the auditor; Leap only raises the flag early.
Riverbend Community Partners expended $1,817,160 across 6 federal programs. 3 transactions totaling $53,510 are not yet coded to an award, so the schedule does not reconcile to the ledger. Total expenditures cross the $1,000,000 threshold, so a Single Audit is required.
| Awarding agency | Federal program | ALN | Awarded | Expended |
|---|---|---|---|---|
| U.S. Dept. of Health and Human Services | Head Start | 93.600 | $880,000 | $734,800 |
| U.S. Dept. of Housing and Urban Development | Continuum of Care Program | 14.267 | $640,000 | $443,900 |
| U.S. Dept. of Justice | Crime Victim Assistance | 16.575 | $210,000 | $214,200 |
| U.S. Dept. of Agriculture | Child and Adult Care Food Program | 10.558 | $190,000 | $169,050 |
| U.S. Dept. of Housing and Urban Development | Emergency Solutions Grant | 14.231 | $150,000 | $127,200 |
| U.S. Dept. of Homeland Security | Assistance to Firefighters Grant | 97.044 | $95,000 | $74,500 |
| Total federal expenditures | $1,763,650 |
The two-week close-out scramble: manual ledger exports, pivot tables, and a spreadsheet rebuilt from scratch every audit season.
The same ledger export, mapped once. The schedule is ready in minutes, in the shape 2 CFR 200.510 requires.
A formula check nobody re-verifies after the first pass; uncoded spend surfaces only when the auditor asks.
Every dollar traced automatically. Riverbend's demo ledger shows $53,510 across 3 transactions uncoded, named before upload finishes.
Found during fieldwork, after the schedule is already final.
Flagged on upload: Crime Victim Assistance expended $214,200 against a $210,000 award.
An outside CPA fee of $8,000 to $15,000 to prepare the schedule.
Free to try self-serve, or $199 a month for every solution on the platform.
It's the schedule required under 2 CFR 200.510 that lists every federal award a nonprofit or public agency spent money on during its fiscal year, grouped by awarding agency, with each program's Assistance Listing Number and the dollar amount expended against it.
Any nonprofit or public agency that expends $1,000,000 or more in federal funds during a fiscal year, per 2 CFR 200.501. Leap works the same way below that threshold too, for organizations getting ready to cross it.
Leap flags every transaction it can't match to an award in your register by name, with the dollar amount, so you can fix the coding or the register before the schedule goes to your auditor.