Overview

Latest Updates

• Federal Audit Clearinghouse - As of October 1, 2022, the administration of the Federal Audit Clearinghouse (FAC) will transfer from the Department of Commerce Census Bureau to the General Services Administration (GSA).  As such, federal fiscal year 2022 single audit packages and those for fiscal years going forward must be submitted to the GSA FAC.  The GSA website should be monitored for updates regarding access to the GSA FAC.
• Education Stabilization Funds - The Education Stabilization Fund (ESF) was established, with the passing of the CARES Act in March 2020, to provide direct economic assistance to K-12 schools, CRRSA Act (December 2020), and the ARP Act (March 2021) were passed to address the continued impact of COVID-19 through additional funding to the ESF.  ESF awards were provided to grantees under 23 subprograms.  An alphabetic character at the end of the 84.425 ALN was used to delineate the specific subprogram. Each subprogram has its own funding requirements and compliance requirements.
  Please note: Many any auditees will have received and expended funds under multiple ESF subprograms.  For major program purposes, auditors must evaluate 84.425 in its entirety.  All ESF subprogram expenditures must be considered as part of the ESF program for major program determination purposes.
  • Please note: Many any auditees will have received and expended funds under multiple ESF subprograms.  For major program purposes, auditors must evaluate 84.425 in its entirety.  All ESF subprogram expenditures must be considered as part of the ESF program for major program determination purposes.