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 entities that participate in or administer the Student Financial Assistance (Title IV) programs are required to undergo annual audits performed by independent public accountants in accordance with audit guides issued by the OIG. These 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, ED OIG conducts quality control 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.