The Catalog of Federal Domestic Assistance (CFDA) is a compilation of program descriptions of all federal financial assistance programs available in print form and in electronic format via the Internet at System for Award Management (SAM). (See the References tab.) The primary purpose of the Catalog is to provide users with general information on federal financial assistance programs. In addition, the Catalog's coding structure is widely used to assist in identifying and coordinating financial assistance-related activities. One such use of the Catalog's coding structure is the requirement under the Uniform Guidance, that grantees develop schedules of grant funds received and expended. Auditors then use these schedules to identify programs and activities to audit. The report of audit findings must also be organized according to the CFDA coding structure.