Federal regulations require non-Federal entities, such as State and local governments, institutions of higher education, and nonprofit organizations, that expend $750,000 or more in Federal awards during the entity’s fiscal year to obtain an audit, referred to as a single audit. Additionally, certain for-profit and foreign institutions and their third-party servicers that participate in the programs authorized by Title IV of the Higher Education Act of 1965, as amended (Title IV) or the Higher Education Emergency Relief Fund (HEERF), as well as lenders and third-party servicers administering or servicing Federal Family Education Loan Program (FFEL) loans for lenders or guarantee agencies, are required to undergo annual audits performed in accordance with audit guides issued by OIG. These non-Federal audits assure the Federal Government that recipients of Federal funds comply with laws, regulations, and other requirements that are material to Federal awards.
The OIG Non-Federal Audit Team provides guidance and support to auditors in the conduct of non-Federal audits and helps to ensure that non-Federal audits meet requirements and are reliable and effective tools to improve the integrity and effectiveness of education programs. In addition, to help assess the quality of the thousands of audits performed each year, the OIG conducts quality control reviews and desk reviews of a sample of audits. The Non-Federal Audit Team reports on the quality of those audits in its Semiannual Reports to Congress. Read copies of ED OIG’s Semiannual Reports to Congress.
The navigation sidebar on the right includes links for the compliance supplements, audit guides, and other resources applicable to non-Federal audits.
If you have any questions related to auditing U.S. Department of Education funds, interested in free training or to speak with a member of the OIG Non-Federal Audit Team, please select Additional Resources, Trainings, and Contacts or email email@example.com.