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Fiscal Year 2025-2026 Grantee Audit Requirements:

The fiscal year 2025-2026 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.  Please review these instructions to determine your audit requirements.  Grantees requiring an audit must provide a copy of these instructions to their auditor.

Please Note: Entities that received funding from the CSDE must submit the following:

·        A Federal Single Audit, if expenditures of federal awards meet or exceed $1,000,000.

·        A State Single Audit, if expenditures of state financial assistance meet or exceed $500,000.

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

The new deadline for all submissions for fund requests must be submitted to CSDE by 11/30/2026. Please contact your Program Manager with any questions.

There are two groups that will have the opportunity to include additional expenses through 9/30/2026.

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.