Ed, ai have not seen a sample.  However, what we know is that the basic statements are presented with all projects in one column.  If you desire to show the project in a columnar format is a combining schedule or footnote, that is appropriate.  The real issue is that the supplemental schedule 3560-10 and 7 are to presented for EACH project in the audit. Therefore, if you have 3 projects there are 3 sets of supplemental schedules attached as supplemental data while there is only on financial statement for the combined TIN.

For the single audit RD’s, as you know there are no compliance supplement. So, Part 3 of 2 CFR 200’s compliance supplement indicates that in such a situation the auditor is required to put the procedures together based on their knowledge of program requirements and the loan agreement.  However, you are also allowed to use Audit Guides that have already been issued for the program. In this case, I would us the for-profit guidance. All it takes is a small memo indicating the RD has published it and it contains the relevant program requirements.  Further it was issued for the profit-motivated entities and represents an appropriate list of program requirements.  NO one will ever argue with that – I hope!