Federal Audit Requirements

Department of Education Federal Audit Requirements for School Administrative Units, Public Charter Schools and Private Non-profit Agencies:


Any non-Federal entities that expend $750,000 or more of Federal awards are required to obtain an annual audit in accordance with the Single Audit Act Amendments of 1996, Office of Management and Budget (OMB) Circular A-133, “Audits of States, Local Governments and Non-profit Organizations,”


the OMB Circular A-133 Compliance Supplement and Government Auditing Standards.
Compliance Supplement 2017

The Department of Education requests annual audits forPrivate Non-profit Agenciesto meet requirements set forth in:

, Code of Federal Regulations (CFR) awards made prior to 12/26/2014, EDGAR PartsԻstill apply.

For awards made on or after 12/26/2014, which includes the substance formerly in parts 74 and 80, applies.

Parts 75-79, 81 to 86 and 97-99 EDGAR is currently in transition.

operates on behalf of the Office of Management and Budget (OMB) and its primary purposes are to:

  • Distribute single audit reporting packages to Federal agencies
  • Support OMB oversight and assessment of Federal award audit requirements
  • Maintain a public database of completed audits
  • Help auditors and auditees minimize the reporting burden of complying with Circular A-133 audit requirements