Storm-Related Single Audit Extensions

Under the Stafford Act, the following were declared major disaster areas: Puerto Rico, Alaska, Florida, South Carolina and North Carolina. Consistent with these declarations, the Office of Management and Budget (OMB) has announced on the Federal Audit Clearinghouse site that is has granted a six-month extension for all single audits that cover recipients in the affected areas and have due dates between Sept. 18, 2022 and Dec. 31, 2022.

The GAQC has confirmed with OMB staff that the extension is available to all recipients in these states and not just those located in certain areas of the states most significantly impacted. However, OMB encourages recipients in the less-affected areas to submit their reports as soon as possible.

On Oct.28, the Department of Health and Human Services (HHS) informed the AICPA Governmental Audit Quality Center (GAQC) that the HHS Deputy Secretary of Grants has issued an internal memorandum to all HHS agencies extending the same six-month extension as provided by OMB for single audits discussed above to HHS for-profit entities that were in states with declared major disaster areas. The HHS extension applies to for-profit recipients in the aforementioned states that have due dates between Sept. 18, 2022 and Dec. 31, 2022.

HHS awarding agencies are expected to communicate this development with their recipients directly. It is also expected that HHS will encourage for-profit recipients in the less affected areas of these states to submit their audits as soon as possible.

This extension will also assist those for-profit entities in these affected states with audits related to the Provider Relief Fund program that were due as of Sept. 30, 2022. The extension for the HHS for-profit entities is only for those entities in the aforementioned states declared major disaster areas as a result of storm-related events.