What is a state single audit?
Some states apply single-audit-style rules to their own state financial assistance. Florida is the clearest: a nonstate entity expending $750,000 or more in state financial assistance in its fiscal year must have a state single audit or a project-specific audit (Fla. Stat. § 215.97).
Last verified: 2026-09-20 · Every figure links its source.
What is the Florida Single Audit Act?
Florida Statutes section 215.97 creates a state-level parallel to the federal single audit. Its trigger is state financial assistance, not federal awards: each nonstate entity that expends a total of $750,000 or more in state financial assistance in its fiscal year must have a state single audit or a project-specific audit for that year (Fla. Stat. § 215.97). A nonstate entity is a local governmental entity, higher education entity, nonprofit organization or for-profit organization that receives state financial assistance. The Auditor General reviews the threshold every two years.
Two consequences for a Florida nonprofit: you can owe a state single audit without owing a federal one, and a year with both means two schedules — one for federal awards expended, one for state financial assistance.
Source: Fla. Stat. § 215.97 (Florida Single Audit Act) · 2 CFR 200.501 · Last verified: 2026-09-20
What is the deadline and threshold in Texas?
Texas administers state grants through the Texas Grant Management Standards, which the Comptroller publishes (Texas Comptroller, grant management). TxGMS incorporates the federal Uniform Guidance for federal awards and sets parallel requirements for state grant funding, with a state single audit reporting package required at $1,000,000 or more of combined state grant funding for fiscal years ending on or after October 1, 2024 — $750,000 before that. Check the current TxGMS text for your fiscal year, because the state figure tracks the federal one in 2 CFR 200.501.
Source: Texas Comptroller, grant management (TxGMS) · 2 CFR 200.501 · Last verified: 2026-09-20
Are we required to file a New York state single audit?
We found no New York statute creating a state single audit equivalent to Florida's, and we will not invent one. Searchers using that phrase usually need one of two real things: the federal single audit under 2 CFR 200.501, or New York's charity audit requirement, which turns on gross revenue and support — an independent CPA audit report above $1,000,000, and a CPA review report from $250,000 up to and including $1,000,000 (N.Y. Exec. Law § 172-b).
A New York agency that passes state money through may still impose audit conditions in the contract. That is contractual, not a state single audit act.
Source: N.Y. Exec. Law § 172-b · 2 CFR 200.501 · Last verified: 2026-09-20
How do you perform a state single audit act review?
The mechanics mirror the federal audit: identify the state programs and the assistance expended, build a schedule for them, test compliance against the state's requirements, and report findings. What differs is the rulebook — the state's own statute and the awarding agency's requirements replace the Compliance Supplement. Start from the statute (Florida, Texas) and the award terms, and confirm with the state awarding agency which schedules it expects.
Source: Fla. Stat. § 215.97 (Florida Single Audit Act) · Texas Comptroller, grant management (TxGMS) · Last verified: 2026-09-20
Questions and answers
What is a state single audit?
An audit required by a state when an entity expends enough of that state's financial assistance, modelled on the federal single audit but triggered by state money.
What is the state single audit threshold in Florida?
A nonstate entity that expends $750,000 or more in state financial assistance in its fiscal year must have a state single audit or a project-specific audit.
Are we required to file a New York state single audit?
We found no New York statute creating one. Check whether you cross the federal threshold, and separately whether New York's charity audit or review requirement applies to your gross revenue.
How to perform a single audit act review in the state of Florida?
Work from Fla. Stat. § 215.97 and the state awarding agency's requirements: identify state financial assistance expended, schedule it, test compliance against the state rules, and report findings.
Check the federal test first: single audit check.
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This is public-record information, not accounting or legal advice.