Submission of Single Audits or Program-Specific Audits
Office of Management and Budget (OMB) has extended various due dates for the submission of Single Audits or Program-Specific Audits due to the public health pandemic. Please see OMB's website for details.
Uniform Guidance 2 CFR 200 states that non-federal entities that expend $750,000 or more 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 form (SF-SAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. See Uniform Guidance 2 CFR 200.512(a) for 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. The full memo outlining the detailed reporting requirements to identify grant program expenditures is available here.
- Second, Single Audit or Program-Specific Audit information and exemption certifications are submitted using the NYSED Application Business Portal (Business Portal). U.S. Mail submissions will not be accepted. The 2020 Business Portal Tutorial , 2021 Business Portal Tutorial, 2022 Business Portal Tutorial, 2023 Business Portal Tutorial and 2024 Business Portal Tutorial provide additional details regarding these requirements. A non-federal entity that expends less than $750,000 in federal awards during its fiscal year is required to submit a Single Audit Exemption Form to the Business Portal. Additional training is available on the Business Portal Training page.