Training and Other Resources As a Financial Manager working with DCF, use this page to view recent trainings, audit guides, manuals, standards, calculators and other resources. Training DCF periodically conducts training programs for counties, tribes and providers. The slide programs and handouts are published below for those who were unable to attend. Southern Financial Managers Meeting, Subrecipient Monitoring & Management (January 2017) Other Resources Procuring Governmental Audit Services (AICPA) Provider Agency Audit Guide (PAAG) State Single Audit Guidelines (SAAG) Appendix to the State Single Audit Guidelines for Programs from the Department of Children and Families U.S. General Accounting Office Government Auditing Standard 45 CFR Part 75 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Allowable Profit Calculator Surplus Retention Schedule Template Allowable Cost Policy Manual