Submission of Federal Single Audits

Uniform Grants Guidance states that entities that expend $750,000 or more in a year in Federal funds are required to have a Single audit. An Single Audit examines compliance with the regulations governing the use of the funds. The Office of Audit Services (OAS) determines if the Single Audit conforms to the Uniform Guidance, reviews all findings, and issues a management decision on the validity of the findings. The Uniform Guidance can be obtained from Electronic Code of Federal Regulations.

For Districts and BOCES there is a two-step submission process

  • First, the audit package and the data collection form must be submitted to the Federal Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. See Uniform Guidance 2 CFR 200.512(a) for additional information and exceptions. The Federal Clearinghouse is located at:  https://harvester.census.gov/facdissem/SearchA133.aspx
  • Second, Single Audit information and exemption certifications are submitted using the NYSED Portal. A tutorial explaining the Single Audit information that is submitted on the NYSED Portal is located at:  NYSED Financial Document Overview PDF(695 KB) (Note that for entities that have between $550,000 and $750,000 in expenditures for Federal programs, a Single Audit Report Exemption Form (AAREF) which is located at Single Audit Exemption Form is required.)  PDF File icon  (103KB)

 

Last Updated: October 15, 2018
October 15, 2018