The Single Audit report is for federal and state grant money, such as TEA grants, expended by the district during the fiscal year (September 1 – August 31).  Yes, it is different from SHARS fiscal year. Historically, the state did not include MAC reimbursements to ISDs.  In 2018, school districts were required to complete the Single Audit Determination and Audit, if required, for MAC payments. A few years ago,  the decision was made for the ISDs to enter only the totals from the districts SEFA and SESA on the determination. Notice this year,  the form only allows for the totals.  Also, SHARS payments are specifically EXCLUDED from this determination. Since most districts do not receive more than $750,000 in MAC funding,  it would be rare for a district to complete a Single Audit for MAC payments alone.  The directions below are great on determining if the district is required to complete the Single Audit. If the district is not required to complete the single audit,  the district will still need to provide a financial statement showing that there was less than $750,000 in grants EXPENDED.

To assist in determining whether your entity is required to submit a Single Audit, please complete the Health and Human Services (HHS) “Single Audit Determination” form at https://hhsportal.hhs.state.tx.us/heartwebextr/hhscSau within 30 days from the date of notice.

• Enter your TIN (listed in the subject line of this letter), select the Single Audit FY, and click “Validate”.
• Select “Respond to the Single Audit Determination Letter”.
• Update your contact information, if necessary.
• Enter estimated award expenditures, including HHS and non-HHS, for services provided within your fiscal year in the following fields:
  • Total state fund expenditures;
  • Total federal fund expenditures.
  • Submit the form by clicking the “Save” button.

If a Single Audit is required, it must be submitted within the earlier of 30 days after receipt of the audit report, or nine months after the entity’s fiscal year end. If a Single Audit is not required, submit a copy of the financial statements (e.g., Income Statement; Profit and Loss Statement) no later than nine months after the entity’s fiscal year end. This information is used to verify that the entity did not meet the $750,000 state or federal threshold.

To electronically submit the Single Audit reporting package or financial statements, return to the above link and select the “Submit …” option. Include the management letter issued by the Certified Public Accountant (CPA), if applicable.

If you have further questions,  please email Single_Audit_Report@hhsc.state.tx.us