COMMON ERRORS CHECKLIST

To help the application process go smoothly, review these common errors. Double check the application to

avoid these errors and delays in processing and review.

Standard Form 424

n If the Unique Entity Identifier (UEI) is not input at the start of the application process, the System for

Award Management (SAM) at www.SAM.gov is unable to validate or auto-populate certain fields.

n Whether fields are auto populated or entered manually, be sure the applicant’s name and address

match exactly with SAM records.

n Verify all information in SAM before submitting the application.

Form 13424-M

n Make sure the audit designation provided in the application matches the designation in the applicant’s

most recent audit report.

n For the Civil Rights Review Activity section, do not answer “not applicable.” All questions apply to all

applicants. If no reviews were conducted within the last three years, state that.

Form 13424-J

n Returning applicants should base new budgets on the most recent amended budget – not the original –

to ensure that previous errors are not made again.

n Provide detailed notes for each expenditure, including breakdowns ( e.g., lodging, meals, airfare for travel).

Employer Identification Number (EIN) and SAM Registration

n Allow several weeks to obtain an EIN and 501(c)(3) status, if applicable, and to complete a SAM

registration.

n An EIN is required to complete the SAM registration process.

n SAM registration is a multi-step process that can take four to six weeks to complete.

Missing or Incomplete Attachments

n Indirect Cost Rate Agreement (ICRA) is incomplete or expired. To determine whether the ICRA is

properly applied, the LITC Program Office must know which costs are included in Modified Total Direct

Costs, so this part of the agreement must be supplied. If the ICRA is expired, the applicant should

provide an explanation, including whether an extension was requested, and if so, the date requested.

n Tax-exempt determination letter (if applicable) is missing.

n Letter of accreditation for academic institutions is missing.

n Single audit report is incomplete, missing, or not available on the Federal Audit Clearinghouse website.

LOW INCOME TAXPAYER CLINICS vii

LITC Program Description