The Office of the State Controller (OSC) prepares the Schedule of Expenditures of Federal Awards (SEFA) for each fiscal year based on information provided by state agencies for their Single Audit Reporting.
OSC requires all agencies, universities, community colleges, boards and component units of the State who have received federal funds in fiscal year 2025 to complete their 2025 Single Audit Reporting via SharePoint. All agencies must complete an Annual Certification Form through DocuSign. The certification form is located on the Single Audit SharePoint site.
Fiscal Year 2025 Single Audit reporting due dates are listed below, and entities are required to enter their financial data into the SharePoint database by the specified date. Security access has been granted to Single Audit contacts based on last year’s reporting and communication requests sent by OSC in the month of May. If you require access to the Single Audit SharePoint site, please contact oscsingleauditreporting@ncosc.gov.
The 2025 Single Audit Instructions are available on the OSC Website and also on the Single Audit SharePoint site.
Please Note: Again, this year, all entities will be required to report their expenditures for federal awards received for Assistance Listing 21.019 - Coronavirus Relief Funds (CRF) and Assistance Listing 21.027 - Coronavirus State & Local Fiscal Recovery Funds (CSLFRF) on the FY 2025 SEFA if these funds were received directly from NC Office of the Governor.
The Single Audit reporting due dates correspond with the Annual Comprehensive Financial Report (ACFR) due dates.