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Single Audits

auditors gathered around a table and reviewing data

Single audits are financial and compliance audits of States, local governments, Indian tribes, public or private nonprofit institutions of higher education, and nonprofit organizations. Single audits are performed in accordance with Subpart F—Audit Requirements of Title 2 of C.F.R., Chapter II, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. part 200) and the Compliance Supplement.

All single audits are submitted to the Federal Audit Clearinghouse and single audits of institutions of higher education are also submitted to the Department of Education’s eZ-Audit system.

Compliance Supplements

See below for links to recent compliance supplements available from the Office of Management and Budget’s Resources and Other Information page.

  • 2023 Compliance Supplement (May 2023)

    • Suggested Single Audit Procedures Related to Delivering Title IV Credit Balances to an Access Device. ED issued an electronic announcement, General-23-83, that applies to single audits that include the Student Financial Assistance Cluster. The announcement provides guidance to institutions and auditors evaluating institutional compliance for using a servicer or financial institution to deliver credit balances on an access device. 

  • 2022 Compliance Supplement (April 2022)
    • Suggested Single Audit Procedures Related to NSLDS Enrollment Reporting: ED issued two electronic announcements, General-23-04 and General-23-24, that apply to single audits that include the Student Financial Assistance Cluster. The announcements communicate ED's expectations of auditors in light of NSLDS implementation issues that impacted an institution's ability to comply with enrollment reporting requirements.

Other Important Information

Single Audit Submission Extensions due to Weather-Related Events. OMB announced on the Federal Audit Clearinghouse Web site that a 6-month single audit submission extension is available to non-Federal entity recipients in Puerto Rico, Alaska, Florida, South Carolina, and North Carolina that have due dates between September 18, 2022, and December 31, 2022. Although the extension is due to complications created by various weather-related events, the extension is available to all recipients in each of the Sates and not just those located in certain areas of the States most significantly impacted. OMB encourages recipients in less affected areas to submit their reports as soon as possible.

Available Resources

The following resources are available to assist auditors that perform single audits: