School districts and Local Education Agencies (LEAs) are annually required to electronically file their CPA audit report and/or single audit report with the Kansas Department of Administration’s Municipal Services.    

What is a single audit? 

A single audit is an audit of a non-federal entity’s financial statements and federal award expenditures, conducted by an independent audit firm, to ensure federal funds are used in compliance with relevant laws and regulations. The current audit threshold for single audits is expending $750,000 or more in federal funds in a fiscal year. (See information below about the change in expenditure threshold). 

When is the deadline to submit a single audit?  

Single audits are required to be completed within nine (9) months following the end of the fiscal year ending June 30, 2024. Therefore, single audits should be completed no later than March 31, 2025, and submitted to the Federal Audit Clearinghouse at https://www.fac.gov  

What is a non-single audit and when is it due? 

LEAs expending less than $750,000 in federal funds are required to submit a CPA independent auditor report (non-single audit) to the Department of Administration’s Municipal Services. This deadline is June 30, 2025.  

Instructions for submitting single and non-single audits are provided at this link: 

https://admin.ks.gov/media/cms/Municipal_Audit_Submission_Instructions_7_48d692221d2f3.pdf 

Please note: Districts/LEAs should continue to also email these audit reports in a PDF format to KSDE’s Fiscal Auditing, auditing@ksde.gov. Forward a copy of the management letter, too, if applicable.  

Single audit threshold increases:  

Starting in fiscal years beginning on or after Oct. 1, 2024, only organizations with federal expenditures of $1 million or more in a single fiscal year will be required to undergo a single audit. This threshold increase from $750,000 to $1 million is a result of updated uniform guidance from the federal Office of Management Budget (OMB), which is the government office responsible for setting the rules and regulations for single audits. The uniform guidance will now be referred to as the “OMB Guidance for Federal Financial Assistance.”  

Even if a single audit is not required, entities – including LEAs - must still comply with federal requirements for federal award expenditures and conditions.  

Contact the KSDE Fiscal Auditing Office at (785) 296-4976 with questions.