Submission of Single Audits or Program-Specific Audits

Uniform Guidance 2 CFR 200 states 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 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 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 the applicable federal award expenditure threshold (i.e., $750,000 or $1,000,000) 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.