Single Audit threshold: $1,000,000 in federal spending, explained
By Kai · Updated Oct 19, 2026 · 2 min read
A non-federal entity must have a Single Audit when its federal expenditures reach $1,000,000 for fiscal years beginning on or after October 1, 2024. The earlier threshold was $750,000. The audit report is filed with the Federal Audit Clearinghouse (FAC).
The threshold
The Federal Audit Clearinghouse states that entities must have an audit if their federal expenditures reach $1,000,000 for fiscal years starting on or after October 1, 2024, or $750,000 for fiscal years starting before that date. The rule sits in 2 CFR 200.501 (Uniform Guidance).
Why this matters if you sell to nonprofits
- Every organization above the line files a public audit report, so the audit is a filing you can find, not a guess.
- The raise from $750,000 to $1,000,000 means some smaller organizations drop out of the Single Audit group for newer fiscal years. A list built on the old threshold can be too wide.
- Organizations that cross the line for the first time file a first Single Audit, which is a moment when they often need an audit firm.
How to use it in a list
Filter a list around the threshold: organizations with federal expenditures above $1,000,000 are in the Single Audit group for newer fiscal years. Organizations just under it are worth watching, because a grant increase can push them over. In the lists I export, federal expenditures are a column, so you can set your own range.
Sources
Questions people ask
What is the Single Audit threshold now?
$1,000,000 in federal expenditures for fiscal years beginning on or after October 1, 2024. For earlier fiscal years it was $750,000.
Where are Single Audit reports filed?
With the Federal Audit Clearinghouse (FAC), where the filings are public.
Get 10 free rows
Free first step, no obligation. Work and payment stay on the platform you found me on.
Get 10 free rows →