eGrants Management System Home

Connecticut State Department of Education

Office of Internal Audit

Audit Requirements: 2024-2025 Audits of Federal Awards and State Financial Assistance

The 2025 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: Federal and State audit thresholds have changed.  It is imperative that you review the updated instructions to determine your audit requirements. 

Entities receiving Federal Awards or State Financial Assistance that do not meet the audit threshold(s) must submit the applicable exemption forms(s) to the CSDE Office of Internal Audit.  Exemption forms can be accessed using the link above.

Effective July 1, 2025, questions regarding CSDE specific eGMS fiscal matters should be directed to the SDE.EGMSInquiries@ct.gov mailbox. We will coordinate efforts to expedite responses through resolutions to better serve you. Questions regarding allowable and unallowable expenditures should still be directed to your program managers. Matters arising specific to OEC should be directed to the OEC.EGMSInquiries@ct.gov mailbox.

ESSER Liquidation Extension/New Deadline for Approved Districts: February 28, 2026