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Single Audits

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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, which is accessible via the Partner Connect login page.

Compliance Supplements

See below for links to recent compliance supplements.

  • DRAFT 2025 Compliance Supplement (September 2025)
    • The Office of Management and Budget (OMB) has been delayed in issuing the 2025 Compliance Supplement due to an administrative backlog. Due to this significant delay, OMB has provided National Single Audit Coordinators, the AICPA, and other oversight partners with a final draft version of the 2025 Compliance Supplement that can be used by auditors for planning their 2025 single audits. OMB staff have informed us that they do not expect any significant changes to result during the clearance process, but caution that this draft should be used only for planning purposes.
  • 2024 Compliance Supplement (May 2024)
  • 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.

Other Important Information

Federal Audit Clearinghouse Transition

The General Services Administration launched the new Federal Audit Clearinghouse in October, 2023. All single audit submissions should now be submitted using their new system. Users can also search and download current and historical single audit data and reports from the new system.

Available Resources

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

 

Last Updated: November 19, 2025