All school districts/BOCES that expend $750,000 or more per year in Federal funds are required to have a Single audit. The audit package and data collection form must be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year which is March 31st.
If your district/BOCES is subject to the Federal Single Audit requirement, the reporting package (which includes financial statement, schedule of federal awards, summary schedule of prior audit findings, auditor’s report and corrective action plan) must be submitted to the Federal Clearinghouse and NYSED’s Business Portal.
This data must be submitted to both the Federal Clearinghouse and NYSED. The two-step submission process for districts and BOCES is as listed below:
- First, the audit package and the data collection form must be submitted to the Federal Clearinghouse. See Uniform Guidance 2 CFR 200.512(a) for additional information and exceptions. The Federal Clearinghouse website can be found using the following link: https://harvester.census.gov/facdissem/SearchA133.aspx
- Second, Single Audit information and exemption certifications are submitted using the NYSED Portal. A tutorial explaining the Single Audit information that is submitted on the NYSED Portal is located at: NYSED Financial Document Overview . (Note that for entities with less than $750,000 in expenditures for Federal programs, a Single Audit Report Exemption Form may be submitted (AAREF) which is located at Single Audit Report Exemption Form).
