Federal and State Single Audit Updates


Latest Updates

Federal Audit Clearinghouse

The Federal Audit Clearinghouse (FAC) will transition from the U.S. Census Bureau (Census) to the U.S. General Services Administration (GSA) on October 1, 2023.  At that time, all submissions will need to be made through the new FAC hosted by GSA, including all single audits for entities with 2023 FYE dates.

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 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.