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OIG: Office of Inspector General
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Single Audits

The Single Audit Act, as amended, establishes requirements for audits of States, local governments, Indian tribes, institutions of higher education (public or private nonprofit colleges and universities), and nonprofit organizations that expend a certain amount in Federal awards during its fiscal year (currently set at $750,000). The Single Audit Act amendments are implemented through 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 CFR part 200).

Single audits are performed by independent auditors and encompass both financial and compliance components. The Compliance Supplement is based on the requirements of the 1996 Single Audit Act Amendments and 2 CFR part 200, subpart F, which provide for the issuance of a compliance supplement to assist auditors in performing the required audits. See below for links to recent compliance supplements available from the Office of Management and Budget.

Important Note Regarding Single Audit Submission Extensions due to COVID-19: OMB memo M-21-20 provides a 6 month single audit extension for recipients and subrecipients that have fiscal year ends through June 30, 2021, that had not filed their single audit with the Federal Audit Clearinghouse as of March 19, 2021.

Per a document posted in Federal Register Volume 85, Number 239, for institutions of higher education and other entities that submit their audits through the Department of Education’s eZ-Audit system, the Department of Education will consider the submission timely if it is submitted through eZ-Audit at the same time it is timely submitted to the Federal Audit Clearinghouse under single audit extension guidance issued by OMB. See the published document for more information.

  • 2020 Compliance Supplement (August 2020)
    • 2020 Compliance Supplement Addendum: This addendum supplements the 2020 Compliance Supplement to provide additional guidance for programs with expenditures of COVID-19 awards that the auditor determines are major programs in audits performed under 2 CFR 200 Subpart F.
  • 2019 Compliance Supplement (August 2019) (Important Note to Auditors and Auditees in the Federal Audit Clearinghouse Database: On September 20, 2019, the OMB issued this corrected edition of the 2019 Compliance Supplement (Supplement) which is dated August 2019 and replaces the previously released edition dated June 2019. For Single Audits subject to the 2019 Supplement, auditors are permitted to perform the audit using either the June 2019 or August 2019 edition of the Supplement for reports dated on or before October 31, 2019. Please document the version of the supplement that is used for the audit. Auditors are required to perform the audit using the August 2019 edition for reports that are dated after October 31, 2019)
  • 2018 Compliance Supplement (Note: Auditors must use the 2018 supplement and the 2017 supplement together. See the subsection titled “Purpose” within Part 1 for further explanation).

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

Non-Federal Audit Main page



   
Last Modified: 03/31/2021