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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 ²¹²Ô»åÌý2024 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.