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Can ARPA funds be used to pay for the extra costs of a Single Audit, if one is needed?

Certain federal regulations are applicable to your ARPA award, such as Uniform Guidance (2 CFR Part 200).  Section 200.425 discusses audit services and states: “A reasonably proportionate share of the costs of audits required by, and performed in accordance with, the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507), as implemented by requirements of this part, are allowable.”  If you expended funds from multiple federal grant programs in a fiscal year, each program would pay a proportionate share of the cost of the Single Audit.