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SDLA Compliance Resource

Submit the Federal Single Audit Package for FY 2025–26

A governing, auditor, and federal filing workflow built around the SEFA, audit reports, findings, corrective-action plans, prior findings, dual certification, and public FAC submission.

  • Single Audit
  • Federal Awards
  • Federal Audit Clearinghouse
Date(s)Earlier of 30 calendar days after receipt of the auditor’s reports or March 31, 2027
Applies toNonfederal entities with fiscal year July 1, 2025–June 30, 2026 federal award expenditures meeting the applicable $1,000,000 Single Audit threshold, plus officials responsible for determining applicability

In Plain Language: Determine applicability from federal expenditures—not revenue or award amount. If required, complete the audit and submit the reporting package and SF‑SAC to the FAC by earlier of 30 calendar days after receipt of the auditor’s reports or march 31, 2027; coordinate auditor and auditee certifications and preserve FAC acceptance.

Why this matters

Late or inaccurate submission can affect low-risk auditee status, grant monitoring, awards, and public transparency. A completed local audit PDF is not the same as a complete FAC reporting package.

Primary ownership

Primary owner: chief business official/federal grants fiscal lead. Partners: independent auditor, audit coordinator, SEFA preparer, program owners, legal/governance, corrective-action owners, UEI/SAM administrator, auditor certifying official, and auditee certifying official.

Operational workflow

  1. 1. Determine applicability from a complete SEFA and document the threshold conclusion.
  2. 2. Coordinate the audit, provide award terms and the applicable Compliance Supplement, and resolve draft schedules, findings, and questioned costs.
  3. 3. Finalize the audit report, SEFA, schedule of findings, summary of prior findings, and corrective-action plan.
  4. 4. Create/validate the FAC submission using the correct UEI; reconcile SF‑SAC/workbooks to the audit PDF.
  5. 5. Complete auditor certification, auditee certification, and final submission by the earlier deadline; verify FAC acceptance/public record.

Implementation pathway

Applicability/SEFA
Audit
Findings/CAP
FAC package
Certify/submit

Evidence to retain

  • Threshold determination and complete SEFA
  • Auditor engagement and PBC support
  • Final audit PDF and component schedules
  • Corrective-action plan and prior-finding status
  • FAC forms/workbooks and validation
  • Dual certifications and FAC acceptance/report ID

Official guidance and help

Source review completed August 30, 2026. Verify current CDE, federal award, FAC, IAGS, portal, audit, grant, and entity-specific instructions before acting.