Are you an organization receiving federal funds over $750,000 during the year? Then in the past you have probably had an audit performed under Uniform Guidance and completed a submission regarding your federal awards to the Federal Audit Clearinghouse. On October 1, 2022, the Federal Audit Clearinghouse provider will change from Census to the General Services Administration.
Single audits with a fiscal period ending in 2021 (or earlier) will continue to use Census, which will remain open for a limited period of time after September 30, 2022. Single audits with a fiscal period ending in 2022 will have to be submitted under the new provider GSA, which means those submissions won’t begin until October 2022.
The current requirements state that a single audit must be submitted within 30 calendar days after receipt of the auditor’s report or nine months after year-end, whichever is sooner. If an organization doesn’t meet this requirement, it can become a high-risk auditee instead of a low-risk auditee.
For a number of fiscal year 2022 single audits, it may not be possible to meet the 30-day requirement due to when the GSA opens. As long as these single audits are submitted within nine months after the end of the audit period, they will not be considered late.
If you are a 2021 fiscal year-end single audit, be sure to get your submission completed by September 30, 2022. If you are a 2022 fiscal year-end single audit, then you will have to wait until after October 2022 to complete your submission.
Contact CSH’s NFP team for assistance.