HRSA followed federal guidelines set by the Office of Management and Budget (OMB).
Both commercial organizations and non-federal entities are granted a six-month extension to the submission of audits that have a fiscal-year end through June 30, 2021. As a reminder, audits are due 30 calendar days after receipt of the audit report or nine months after the end of the audit period – whichever is earlier. On March 19, 2021, the Office of Management and Budget (OMB) Memo (M-21-20) extended the deadline for Single Audit submissions to six months beyond the normal due date, and on October 28, 2021 ,HHS granted the same extension to commercial organizations.
OMB granted on October 20, 2022, under the Stafford Act, a six-month extension for all single audits that cover recipients in the following areas declared as major disaster-affected areas impacted by Hurricanes Fiona and Ian as well as the record storm occurring in Alaska: 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-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. HHS granted the same extension to commercial organization.
Additionally, OMB waived the 30-day deadline for any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023 and 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 were due 30 days after receipt of the auditor’s report(s) was waived and considered on time if they were submitted within nine months after their fiscal period end date.
If you have questions about this extension or want to inform HRSA you will be taking advantage of this flexibility, please email HRSA's Division of Financial Integrity at PRFaudits@hrsa.gov.
If you have questions about the audit in accordance with 45 CFR §75.501 for Provider Relief Fund payments, please email your questions to ProviderReliefContact@hrsa.gov.
(Updated 2/16/2024)