Welcome to the Arizona Department of Education (ADE) Grants Management Single Audit webpage. The Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, requires non-federal entities that expend equal to or in excess of $500,000 in federal awards within a fiscal year to have an audit performed in accordance with the Single Audit Act. ADE is the Single Audit pass through entity for Arizona local educational agencies.
The single audit reporting package is a collection of several documents. A complete reporting package includes up to nine key parts:
- Independent Auditor’s Report
- Basic Financial Statements
- Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards
- Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133
- Schedule of Expenditures of Federal Awards
- Schedule of Findings and Questioned Costs
- Summary Schedule of Prior Audit Findings (if no prior audit findings, please indicate)
- Corrective Action Plan (if applicable)
- Management Letter (required if issued by the entity’s CPA)
The Comprehensive Annual Financial Report (or if applicable, financial statement report) is required. If the Comprehensive Annual Financial Report (CAFR) and single audit report are separate reports, then both reports must be submitted to ADE. If both reports are not submitted, the single audit reporting package will be considered incomplete.
- Reporting Package Submission (format, due date, and contact information)