Free Single Audit Threshold Checker (2 CFR 200 Subpart F)
Find out whether your organization's federal expenditures this fiscal year require a single audit under 2 CFR 200 Subpart F, which threshold applies to your fiscal year, and when your audit report is due.
Use this tool when closing out a fiscal year or when a new multi-year award pushes your total federal expenditures toward the audit threshold. A single audit (also called a Uniform Guidance audit) is required under 2 CFR 200 Subpart F whenever a non-federal entity expends $1,000,000 or more in federal awards in a single fiscal year. For fiscal years beginning on or after October 1, 2024, that threshold is $1,000,000 of federal expenditures per year (raised from the prior $750,000 by the 2024 OMB revision to 2 CFR 200.501(a)).
For example, a nonprofit that receives a $600,000 HUD grant and a $500,000 pass-through award from the state in the same fiscal year has $1,100,000 in federal expenditures and is required to obtain a single audit — even though neither individual award exceeded the threshold on its own.
Rules last reviewed: 2026-10-06 — 2 CFR 200.501 · 2 CFR 200.512 · Federal Audit Clearinghouse (fac.gov)
This is a planning tool, not legal, financial, or compliance advice. Always confirm the applicable Uniform Guidance version, your award terms, and any agency-specific requirements with your auditor.
Your Organization
Single audit requirements in 2 CFR 200 Subpart F apply to nonprofits, governments, tribes, and institutions of higher education.
Your Fiscal Year
The first day of the fiscal year you are checking. This date decides which threshold applies.
Auto-fills to one year after the start date, minus one day. Change it only if this fiscal year is not 12 months.
Federal Expenditures This Fiscal Year
Grants and cooperative agreements where a federal agency is your awarding agency.
Federal money you receive as a subrecipient from a state agency, county, university, or other organization. Check your subaward for an Assistance Listing number.
Valued as required by 2 CFR 200.502. Loan valuation rules are specific; confirm the figure with your auditor.
Use this if you are checking partway through the year. It is shown as a projection and does not change the current determination.
Federal Programs
Count each Assistance Listing number (formerly CFDA) once. Programs in the same cluster count as one program.
If your audit is complete, enter the date to calculate your exact submission deadline.
What counts as a federal expenditure
Counts toward the threshold
- Federal grants and cooperative agreements you expended, whether received directly or passed through a state, county, university, or other organization.
- Federal loans, loan guarantees, interest subsidies, and noncash assistance such as donated property or food commodities, valued under 2 CFR 200.502.
- All federal programs combined. Several smaller awards add up; no single award needs to reach the threshold.
Does not count
- Payments you receive as a contractor or vendor for providing goods or services. Only funds received as a recipient or subrecipient count (see 2 CFR 200.331 for the difference).
- Your non-federal match or cost share, state-funded grants, and private foundation grants.
- Award amounts you've received but not yet spent.
- Medicare payments for patient care, and Medicaid payments for patient care services unless your state requires otherwise (2 CFR 200.501).
These calculators are provided for planning purposes only and do not constitute financial or compliance advice. Results are estimates based on user-provided inputs and general assumptions; they may not reflect current federal, state, or agency-specific requirements. Always verify all figures against the official funding opportunity, applicable regulations (e.g., 2 CFR 200), and your organization's information. Grants Republic is not responsible for errors or outcomes resulting from reliance on this tool. Please see our full Terms of Use / Disclaimer page for more information.
Need help managing federal grant compliance?
Our calculators are planning tools. If you'd like professional support managing your federal awards, we're happy to talk.
Linking to this tool
Research offices, nonprofits, cities, counties, school districts, and charter schools are welcome to link to this calculator from their resource pages. You can copy the text below.
Linking to several tools? Use our full list of free grant calculators.
Questions or corrections? Contact us.
Frequently Asked Questions
What is a single audit?
A single audit is an organization-wide financial and compliance audit required under 2 CFR 200 Subpart F. It covers all federal awards an entity expends in a fiscal year — not just one grant — and goes beyond a standard financial audit by testing compliance with federal award requirements.
Is the single audit threshold based on awards received or money spent?
Spending. The threshold at 2 CFR 200.501 applies to federal awards your organization expends during its fiscal year, not the total value of awards received or obligated. An award spanning multiple years is counted only in the year the funds are actually spent.
What is the current single audit threshold?
For fiscal years beginning on or after October 1, 2024, a single audit is required if your organization expends $1,000,000 or more in federal awards during the fiscal year. Fiscal years that began before that date use the prior threshold of $750,000 or more. The 2024 OMB revision to 2 CFR 200.501(a) made this change. Organizations that expend less than the threshold are exempt from federal audit requirements for that year, but must still make their records available for review.
Do pass-through grants count toward the threshold?
Yes. Federal funds passed through a state, county, or other intermediary count toward your single audit expenditure total just as direct federal awards do. The source of the funding — not who wrote the check — determines whether it is federal.
When is a single audit report due?
Under 2 CFR 200.512, the reporting package must be submitted to the Federal Audit Clearinghouse by the earlier of: 30 days after you receive the auditor's report, or nine months after the end of your fiscal year.
Is a single audit the same as our annual financial audit?
No. A single audit adds a review of your compliance with federal award requirements to the financial statement audit, under Government Auditing Standards and 2 CFR 200 Subpart F.
Official references
- 2 CFR 200 Subpart F — Audit Requirements (eCFR)
- Federal Audit Clearinghouse (fac.gov)
- 2 CFR 200.331 — Subrecipient and contractor determinations (eCFR)
- Indirect Rate Calculator — calculate MTDC and indirect costs.
- Federal Grant Reporting Deadlines Calculator — map performance, financial, and closeout due dates.
- SAM Registration Guide — keep your registration active so audit findings do not block payments.
- Procurement Threshold Calculator — determine the correct procurement method for purchases.