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OIG: Office of Inspector General
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Information for Non-Federal Auditors

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, for-profit institutions and their servicers that participate in the Federal student aid (Title IV) programs and for-profit lenders and their servicers that participate in the Family Federal Education Loan program 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 provides guidance and support to auditors in the conduct of non-Federal audits and to help 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.

By clicking on the links below, you can access documents developed by various Government and industry sources to assist in the conduct and understanding of Single Audits and Audits of Student Financial Assistance (SFA Audits). Most of the documents are linked to other web pages where the actual documents reside.

The pages have been set up to provide:

For More Information

If a document that you are looking for (relating to Single or SFA Audits) is not available from this Web Page, or if you have audit questions concerning Single Audits or SFA Audits, please contact the OIG Non-Federal Audit Team.

Last Modified: 04/05/2018