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Office of Audit Services

Office of Audit Services

Submission of Single Audits or Program-Specific Audits

Uniform Guidance () requires non-federal entities that expend federal awards in excess of the applicable federal award expenditure threshold during their fiscal year to obtain a Single Audit or Program-Specific Audit.

Effective for fiscal years beginning on or after October 1, 2024, revisions to Uniform Guidance increased the federal award expenditure threshold, requiring a Single Audit or Program-Specific Audit from $750,000 to $1,000,000. Entities should determine the applicable threshold based on the beginning date of their fiscal year.

Single Audit Threshold Update

The applicable federal award expenditure threshold is determined by the beginning date of the entity’s fiscal year:

Fiscal Year Begins Applicable Threshold
Before October 1, 2024 $750,000
On or after October 1, 2024

$1,000,000

Examples:

Entity Type Fiscal Year Applicable Threshold
School District / BOCES/ Charter School 2024-25 $750,000
School District / BOCES/ Charter School 2025-26 $1,000,000

Submission Requirements

Non-federal entities subject to Single Audit or Program-Specific Audit requirements must complete the following steps:

First

The reporting package and the Data Collection Form (SF-SAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, whichever occurs first. See Uniform Guidance 2 CFR 200.512(a) for additional information and exceptions.

On August 4, 2021, the U.S. Department of ÌÇÐÄÉÙÅ® issued a memorandum to grant recipients regarding the precise reporting of Assistance Listing Numbers on the SF-SAC. The memorandum outlining detailed reporting requirements used to identify grant program expenditures is available here.

Second

Single Audit or Program-Specific Audit information and exemption certifications must be submitted through the NYSED Application Business Portal (Business Portal). Submissions by U.S. Mail will not be accepted.

Additional guidance regarding these requirements is available through the Business Portal Tutorials below:

Additional training is also available on the Business Portal Training page.

Third

A non-federal entity that expends less than the applicable federal award expenditure threshold during its fiscal year is not required to obtain a Single Audit or Program-Specific Audit. Instead, the entity must submit a Single Audit Exemption Form through the NYSED Application Business Portal.

The applicable threshold is determined by the beginning date of the fiscal year:

  • $750,000 Threshold: Fiscal years beginning before October 1, 2024.
  • $1,000,000 Threshold: Fiscal years beginning on or after October 1, 2024.

Single Audit Exemption Forms

To accommodate the revised federal award expenditure threshold, separate exemption forms are provided based on the beginning date of the fiscal year.

Fiscal Years Beginning Before October 1, 2024 ($750,000 Threshold)

Fiscal Years Beginning On or After October 1, 2024 ($1,000,000 Threshold)