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Uniform Guidance Ìýstates that non-federal entities that expend $750,000 or more (applicable to fiscal years beginning prior to October 1, 2024) or $1,000,000 or more (applicable to fiscal years beginning on or after October 1, 2024) in federal awards during their fiscal year must have a Single Audit or Program-Specific Audit conducted for that year. A Single Audit or Program-Specific Audit examines compliance with the regulations governing the use of the funds. The Office of Audit Services (OAS) determines if the Single Audit or Program-Specific Audit conforms to the Uniform Guidance, reviews all findings, and issues a management decision clearly stating whether or not the audit findings are sustained.

The process for submitting Single Audits or Program-Specific Audits is as follows:

• First, the reporting package and the data collection formÌý(SF-SAC) must be submitted to theÌýÌýwithin 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. SeeÌýfor additional information and exceptions. On August 4, 2021, the U.S. Department of Education issued a memo to grant recipients regarding the precise reporting of Assistance Listing Numbers on the SF-SAC. .
• Second, Single Audit or Program-Specific Audit information and exemption certifications are submitted using theÌý. U.S. Mail submissions will not be accepted. TheÌý2022 Business Portal Tutorial,Ìý2023 Business Portal Tutorial,Ìý2024 Business Portal Tutorial, and 2025 Business Portal TutorialÌýprovide additional details regarding these requirements. A non-federal entity that expends less than the applicable federal award expenditure threshold (i.e., $750,000 or $1,000,000) during its fiscal year is required to submit aÌýSingle Audit Exemption FormÌýto the Business Portal. Additional training is available on theÌýBusiness Portal TrainingÌýpage.