Connecticut Department of Education
Office of Internal Audit
Audit Requirements – 2022-2023 Audits of Federal Awards and State Financial Assistance
The 2023 Audit Instructions are now available at
https://portal.ct.gov/SDE/Internal-Audit/Audit-Tools.
These instructions are for the audits required pursuant to Uniform Guidance (2 CFR Part 200 Subpart F Audit Requirements) and the Connecticut State Single Audit Act. Grantees must provide a copy of these instructions to their auditor.
Please Note: Entities that received funding from the CSDE and/or OEC must submit the following:
• A Federal Single Audit if expenditures of federal awards meet or exceed $750,000.
• A State Single Audit if expenditures of state financial assistance meet or exceed $300,000.
• A Notification of Exemption for either the Federal Single Audit and/or State Single Audit if expenditures are below the applicable thresholds.
o Federal Single Audit Exemption Form
o State Single Audit Exemption Form
All Exemption forms must be emailed to sde.audit@ct.gov
For Questions please contact:
Justin Cleary at (860) 713-6554 or Justin.Cleary@ct.gov
Tom Markoski at (860) 713-6538 or Tom.Markoski@ct.gov