Do I need a single audit?

If your organization expended $1,000,000 or more in federal awards during a fiscal year beginning on or after 1 October 2024, yes. For fiscal years that began before that date the threshold is $750,000. It keys on when the fiscal year began, not when it ended.

Three things people leave out of the calculation

It counts what was expended, not received. Money drawn down this year against an award made two years ago counts this year.

It counts pass-through subawards. Federal money that reached you through a state agency, a university, or a larger nonprofit is still federal money expended. This is the category most often missed, and for many small organizations it is most of the total.

It is the total across all federal sources, not per award.

Where the number actually lives

Your Schedule of Expenditures of Federal Awards. No public dataset carries it, which is why this tool reports the threshold that applies to your fiscal year rather than telling you whether you crossed it.

If you are near the line, talk to your auditor before the fiscal year ends rather than after. A single audit is a months-long engagement, not a form.

Check an organization

Free, no account. Every answer carries its source and date.

This is informational only, derived from public data on the dates shown. It is not an eligibility determination, and not legal, tax, or accounting advice. Verify against the official source before relying on it.