Entities that did not have new expenditures under 10.766/10.780 (as defined by 2 CFE 200.502(b)) during FY 2019 will not have to report 10.766/10.780 awards on the SEFA for FY 2019.

Public and non-profit institutions participating in the Title IV programs that submit a Single Audit that does not include the Student Financial Assistance Cluster as a major program are not required to notify their respective School Participation Division of any low-risk designation for fiscal years ending within calendar year 2019 and future fiscal years.

Of note is a provision that would amend the Single Audit Act to require single audits and audit-related information to be reported in a form consistent with the data standards established by the act.