In a memorandum from the U.S. Office of Management and Budget
(OMB) on March 19, 2020, OMB provided short-term relief to
recipients affected by COVID-19. The relief provisions are related
to various administrative, financial management and audit
requirements under the Uniform Guidance. Included in the relief
provisions is an extension of the Single Audit submission
requirement to six months beyond the normal due
date for recipients that have not yet filed their Single Audits
with the Federal Audit Clearinghouse as of March 19, 2020 and that
have fiscal year-ends through June 30, 2020. The extension does not
require recipients to seek approval for the extension by the
cognizant or oversight agency for audit. Recipients should maintain
documentation of their reason for the delayed filing. Recipients
taking advantage of this extension would still qualify as a
"low-risk auditee."
