Single Audit FAQ

A Single Audit (formerly the “OMB A-133 audit,” now governed by 2 CFR 200 Subpart F, the Uniform Guidance) is an organization-wide audit of an entity that expends federal award funds. It covers both the financial statements and compliance with the rules attached to the federal money — one audit instead of a separate audit for every grant.

A non-federal entity — state or local government, tribe, university, or non-profit — that expends $1,000,000 or more in federal award funds in its fiscal year must have a Single Audit for that year. The threshold was $750,000 for fiscal years beginning before October 1, 2024. It's based on funds expended, not received or awarded, and it aggregates across every federal program. For-profit subrecipients aren't subject to the Single Audit but the pass-through entity still has to ensure an audit of the federal funds.

A financial statement audit only opines on whether the financials are fairly stated. A Single Audit adds a second dimension: testing whether the organization followed the compliance requirements for its major federal programs — allowable costs, eligibility, reporting, subrecipient monitoring, and so on — plus an opinion on internal control over compliance. Over the threshold, the financial statement audit alone isn't enough.

The FAC is the federal government's official repository for Single Audit reports. Every Single Audit must be submitted there, and the data — auditee identity, findings, corrective action plans, the schedule of federal awards — is public record. This site is built on that public data, and every page links back to the original FAC record.

A finding is a specific problem the auditor identified — a compliance violation, an internal control weakness, questioned costs, or a combination. Each is numbered (e.g. 2024-001) with a written condition, cause, effect, and recommendation, plus a corrective action plan from the auditee. Findings are the core of what each organization page surfaces.

A repeat finding is one also reported in a prior audit and not fully resolved. It's a red flag for pass-through monitoring, and a pattern of them can cost an organization its low-risk auditee status — which roughly doubles the share of federal expenditures the auditor must test (20% → 40%), a real recurring cost. This site shows the prior-year reference on each repeat finding.

When a subrecipient has an audit finding, the pass-through entity (or the cognizant/oversight agency) must issue a written management decision — accepting, rejecting, or modifying the finding and corrective action — within six months of the FAC accepting the audit report (2 CFR 200.521). The portfolio view computes and tracks that deadline.

The auditor must be an independent CPA firm experienced with the Uniform Guidance. The auditor directory lists every firm that has filed a Single Audit with the FAC, searchable by state, with how many each has filed and which organizations they audited. It's a starting point for a shortlist, not a rating — confirm licensure and independence directly with the firm.

Most lookups come from a weekly-refreshed local mirror of the FAC bulk export. Organizations within about two months of their filing deadline are fetched live from the FAC API instead, and award-level detail is always live. Every page shows when its data was last refreshed. More detail on the About page.

No. It's an independent tool built on public FAC data — not affiliated with the GSA, OMB, the Federal Audit Clearinghouse, any federal agency, or any audit firm in the directory.