(a)

1. (1) A schedule of governmental assistance must be included in both generally accepted government auditing standards audits and single audits.

2. (2) It must show:

   1. (A) Revenues and expenditures for each program, federal and state;
   2. (B) The federal or state department, or both, furnishing the funding; and
   3. (C) Catalogue of Federal Domestic Assistance number, if applicable.