The Single Audit Act of 1984—Public Law No. 98-502 and its Amendments of 1996—Public Law No. 104-156, established a standardized and uniform audit process for non-Federal entities that receive and expend Federal funds to administer various Government programs and initiatives. The type of audit created by the Single Audit Act is commonly referred to as a Single Audit.
The provisions of the Single Audit Act were codified by the Office of Management and Budget (OMB) in the Uniform Guidance, Subpart F—Audit Requirements. The Department of Health and Human Services (HHS) implemented the Uniform Guidance in Title 45 CFR Part 75, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards.
A Single Audit is an audit of a non-Federal entity’s financial statements and of its expenditures of Federal awards. Single Audits are conducted in accordance with Generally Accepted Auditing Standards, Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States, and the requirements of the Uniform Guidance.
A Single Audit includes two key components: an audit of the entity’s financial statements and an audit of its compliance with Federal program requirements. In addition to the standard financial statements, a Schedule of Expenditures of Federal Awards (SEFA) must be included in all Single Audits.
Federal awarding officials use Single Audits to administer and oversee Federal financial assistance. Awarding officials are able to obtain information about the internal control structure, compliance, and financial operations of the non-Federal entities that have received Federal funds over which those officials and their agencies have cognizance or oversight. Federal program and non-Federal recipient management officials are able to leverage the Single Audit information to help ensure the accountability and integrity of Federal programs.
A Single Audit streamlines the audit of Federal financial assistance at the entity level because it allows for one audit to cover the audit requirements for multiple Federal awards.
The Single Audit report provides an opinion on whether or not the non-Federal entity’s financial statements are fairly presented, in all material respects, in accordance with the applicable reporting framework.
In addition, the Single Audit report includes an opinion as to whether or not the entity complied, in all material respects, with the types of compliance requirements that could have a direct and material effect on each of the major programs selected for the audit.
A schedule of findings and questioned costs (SFQC) is included in each Single Audit to communicate the results of the Audit to Federal program management officials, those officials charged with governance at the entity, and other Single Audit stakeholders.
Single Audits are conducted by independent non-Federal auditors, such as public auditing firms and State auditors.
The Office of Management and Budget (OMB).
As specified in the Uniform Guidance, Subpart F, a Single Audit is required for a non-Federal entity that expends $750,000 or more in Federal awards during the entity’s fiscal year. The Audit must cover the entire operations of the entity or must cover a series of audits that includes all departments, agencies, and other organizational units that expended or otherwise administered Federal awards during the audit period.
Non-Federal entities are required to submit the data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report(s) or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1).
Note: OMB revised the Uniform Guidance and released the final updated version in April 2024. As part of this guidance, the Single Audit threshold increases from $750,000 to $1,000,000.
The effective date for the threshold change is for audits with periods beginning on or after October 1, 2024. Federal agencies may not early implement the Subpart F audit provisions.
The official repository for Single Audit reports on non-Federal entities (excluding commercial and foreign organizations, which are discussed elsewhere on this web page) is the General Services Administration, Federal Audit Clearinghouse (GSA FAC). Single Audit reporting packages—as outlined in the Uniform Guidance—must be electronically submitted to the FAC. Information and instructions on audit submissions is available on the GSA FAC website: The Federal Audit Clearinghouse
Please refer to the list below for information on where non-Federal entities should electronically submit their audit reports.
In accordance with 2 CFR § 200.512(d), the auditee must electronically submit to the FAC the data collection form described in paragraph (b) and the reporting package described in paragraph (c) of this regulation.
Note: Single Audits for the 2022 fiscal year and prior were to be submitted to the Census Bureau FAC (Census FAC). As of October 2, 2023, Census FAC stopped collecting audits and transitioned operations to the GSA FAC, which is the only place to submit audits for the 2023 fiscal year as well as prior fiscal year audits that were not submitted to the Census FAC before October 2, 2023.
Single Audit reports and data collection information are available on the GSA FAC website: (The Federal Audit Clearinghouse (fac.gov))
Under 2 CFR § 200.512(b)(2), auditees that are Indian Tribes or Tribal organizations may opt not to authorize the FAC to make their reporting packages publicly available.
For Single Audit reports not made publicly available on the GSA FAC, requestors should contact the organization’s Federal cognizant or oversight agency regarding the request and what processes to follow in order to obtain a copy of the report.
If the designated Federal cognizant or oversight agency is HHS, requestors should submit a Freedom of Information Act request online: Submit a FOIA Request
For a Confirmation Number, please call (202) 619-2541
Directions for submitting Single Audits are on the GSA FAC website: Submit an Audit – FAC Help center
Federal Inspectors General are not involved in the Single Audit submission process. Any questions related to Single Audit submissions should be submitted online on the GSA FAC website: Submit a Request – FAC Help center
The GSA FAC Help Center can assist with these requests: FAC Help center
The Uniform Guidance does not provide authorization for individual audit submission extensions. Global audit submission extensions are considered and granted by OMB when necessary. The most recent audit extensions issued by OMB can be found on the GSA FAC website: FAC Help center
Copies of issued memorandums are available on OMB’s website: Memoranda | OMB | The White House
OMB will communicate through its website and memorandums any new announcements regarding submission extensions for Single Audits.
Note: OMB revised the Uniform Guidance and released the final updated version in April 2024. In accordance with revised 2 CFR § 200.512(a)(2), the Federal cognizant or oversight agency may authorize individual audit submission extensions when the nine-month timeframe would place an undue burden on the auditee. Federal agency contacts are listed in Appendix III of the OMB Compliance Supplement.
The effective date for the final guidance is October 1, 2024. Federal agencies may elect to apply the final guidance to Federal awards issued prior to October 1, 2024, but they are not required to do so. For agencies applying the final guidance before October 1, 2024, the effective date of the final guidance must be no earlier than June 21, 2024.
If HHS is the designated Federal cognizant or oversight agency, only inquiries on the revised Uniform Guidance related to audit submission extension requests should be sent to the HHS Audit Resolution Division (ARD) via email at AuditResolution@hhs.gov.
Official audit submission extension requests should be sent to ARD via email at Single_Audit_Extension@hhs.gov.
Although not required, a non-Federal entity is encouraged to notify its designated Federal cognizant or oversight agency of the impending late submission of its non-Federal audit. Federal agency contacts are listed in Appendix III of the OMB Compliance Supplement.
If HHS is the designated Federal cognizant or oversight agency, the notification can be sent to the HHS Audit Resolution Division via email at AuditResolution@hhs.gov.
In accordance with 2 CFR § 200.512(e), a non-Federal entity must submit copies of any management letters issued by the auditor if requested by a Federal agency or pass-through entity.
A non-Federal entity may notify its designated Federal cognizant or oversight agency of the updated management letter. Federal agency contacts listed are in Appendix III of the OMB Compliance Supplement.
If HHS is the designated Federal cognizant or oversight agency, the updated management letter can be submitted to the HHS Audit Resolution Division via email at AuditResolution@hhs.gov.
Under 2 CFR § 200.517(b), audit documentation (which includes written management representations) must be made available upon request to a Federal agency as part of a quality review to resolve audit findings or to carry out oversight responsibilities consistent with the purpose of the Uniform Guidance.
2 CFR § 200.517(b) states that audit documentation must be made available upon request to: the cognizant or oversight agency for audit or its designee, the cognizant agency for indirect cost, any Federal agency, or the Government Accountability Office at the completion of the audit, as part of a quality review, or to resolve audit findings or carry out oversight responsibilities. Access to audit documentation includes the right of Federal agencies to obtain copies of audit documentation, to the extent that is reasonable and necessary.
Federal program officials are the initial points of contact for program specific guidance. Federal agency contacts are listed in Appendix III of the OMB Compliance Supplement. In addition, contact information for the Federal program’s Grants Management Specialist is identified in the relevant Notice of Award documents. At HHS, audit specific questions can be submitted to HHS-OIG via its technical assistance email at SingleAudit.TA@oig.hhs.gov.
Please provide sufficient details in your email to enable the technical assistance group to provide a well-researched and well-developed response. The group will review the request and promptly either provide appropriate responses or request clarifying information.
Information and contacts for questions about indirect cost rate proposals and negotiations can be found on the HHS Program Support Center website: Indirect Cost Negotiations
Questions should be directed to the GAGAS Technical Assistance Group:
Telephone: (202) 512-9535
Questions may be directed to the AICPA Accounting and Auditing Technical Help Line:
Telephone: (877) 242-7212
Last updated May 8, 2024