What is a Single Audit under Uniform Guidance?
Organizations who receive federal funding have strict compliance reporting requirements. A Single Audit, conducted under the Uniform Guidance, provides an independent assessment of both your financial statements and compliance with federal grant regulations. MillerMusmar CPAs helps nonprofits navigate the complexities of federal funding with confidence
Who Needs a Single Audit?
Your organization is subject to Single Audit requirements if it expends $1,000,000 or more in federal awards in a single fiscal year, regardless of your total revenue (state thresholds may vary). Federal awards include grants, contracts, loans, and cooperative agreements from federal agencies, as well as federal funds passed through from state or local government agencies.
Common examples among our clients include human services nonprofits receiving HHS or HUD grants, educational organizations with federal Title programs, community development organizations with CDBG funding, and housing agencies with federal loan programs.
Our Single Audit Services
Full Uniform Guidance Compliance
SEFA Preparation & Review
Major Program Identification & Compliance Testing
Internal Control Assessments
Federal Audit Clearinghouse Submission
Finding Resolution & Training
What is the Schedule of Expenditures of Federal Awards (SEFA)?
The SEFA is a supplemental schedule that lists all federal awards expended by an organization during the fiscal year, organized by federal agency and program, including ALN numbers and dollar amounts. It is a required component of the Single Audit package. Auditors test the SEFA for completeness and accuracy and use it to determine which programs qualify as “major programs” subject to compliance testing.
What to Expect When You Work With Us
Single Audits are complex, but they don’t have to be disruptive. Our process is designed to be organized, communicative, and efficient from day one:
Pre-Audit Planning & SEFA Coordination
We work with you early to confirm federal award expenditures, identify major programs, and prepare the SEFA accurately. Early coordination prevents the most common Single Audit delays.
Internal Control & Compliance Fieldwork
Our team performs substantive testing on financial statements and compliance testing on major federal programs, clearly documenting results and communicating with your team throughout.
Draft Findings & Corrective Action Planning
If findings exist, we discuss them with management before issuance, explain their significance in plain language, and help draft corrective action plans that satisfy federal expectations.
Reporting & FAC Submission
We issue all required reports, assist with the data collection form, and ensure timely Federal Audit Clearinghouse submission, protecting your organization's funding eligibility.
Why Audit Quality Matters for Federal Funding
Federal agencies and pass-through entities review Single Audit findings when making grant renewal and award decisions. A history of clean audits is a competitive advantage. Organizations with repeat material weaknesses or significant compliance findings face increased scrutiny, clawback risk, and reduced access to future awards.
That’s why precision and experience matter: we help organizations build the internal controls and compliance culture that produces clean audit reports, year after year.
Single Audit Compliance Guide
Get our Single Audit Compliance Guide and learn exactly what triggers the $1,000,000 threshold, how the 14 compliance requirements work, and how to prepare for a clean outcome.
Talk to Our Single Audit Team
Facing your first Single Audit or looking for a more experienced partner? Let’s start with a 30-minute call.