May 18th, 2023

OMB is waiving the 30-day deadline for 2023 submissions

For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date.

For any 2022 submissions with fiscal periods ending between January 1, 2022 and October 31, 2022, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date.

Under the Stafford Act, the following were declared as major disaster areas: Puerto Rico (September 18, 2022), Alaska (September 23, 2022), Florida (September 29, 2022), South Carolina (September 29, 2022) and North Carolina (October 1, 2022). Consistent with these declarations, OMB has granted a six (6) month extension for all single audits that cover recipients in the affected areas and have due dates between September 18, 2022 and December 31, 2022. We encourage the recipients in the less affected areas to submit their reports as soon as possible.

The Census FAC is now accepting submissions with fiscal periods ending in 2022. Beginning with 2022 submissions the FAC is collecting the Unique Entity Identifier (UEI). More information about the UEI can be accessed here.

The FAC will transition from the U.S. Census Bureau (Census) to the U.S. General Services Administration (GSA) on October 1, 2023. At that time, all submissions will need to be made through the new FAC hosted by GSA, including all single audits for entities with 2023 FYE dates. Any draft not fully submitted to the Census FAC before September 30, 2023 may need to be completely re-started at the new GSA FAC. Click here to access/bookmark the future GSA FAC site, and get updates about the transition.