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Data Collection Form for Reporting on AUDITS OF STATES, LOCAL GOVERNMENTS AND NON-PROFIT ORGANIZATIONS.
If you are delinquent in submitting your single audit, HRSA is required to follow up with your organization and to ensure that the delinquent single audit is resolved per 45 CFR 75.513(c)(1).
The California State Auditor will continue her practice of making all audit reports, including the Single Audit, easily accessible to the public via the California State Auditors Web site.
The Federal Audit Clearinghouse (FAC) is the place to submit and review federal grant audits. When an organization spends $750,000 or more in federal grant funds in a fiscal year, they are required to submit an audit.
In summary, local governments entities are required to submit their reports to the FAC and the SCO. For more information on submissions see the Submissions section located on the main page.
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What triggers the requirement for a Single Audit? Any non-federal entity that expends $750,000 or more in federal award funds during its fiscal year is required to obtain a Single Audit (or Program-specific Audit, if applicable.)
Under federal law (2 CFR 200.512), the entitys due date for an audit submission is the earlier of 1) 30 calendar days after receipt of the audit report, or 2) nine months after the end of the audit period (plus extension).
The Single Audit must be performed by an independent auditor and the reporting package (which includes the audit report) must be submitted to the Federal Audit Clearinghouse within 30 days after your organization receives the audit report or 9 months from your organizations fiscal year end.

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