Final
Issued by: Administration for Children and Families (ACF)
Issue Date: November 21, 2019
Single Audit Requirements
The Uniform Guidance: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) has been issued by the Office of Management and Budget (OMB).
HHS/ACF has implemented the Uniform Guidance at 45 CFR § 75Visit disclaimer page.
According to the Subpart F-Audits 45 CFR §75.501(a)Visit disclaimer page Non-Federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in 45 CFR § 75.502.
The administrative requirements and cost principles are effective for new awards and to additional funding on existing awards as of December 26, 2014. The audit requirements apply to audits of organizations with fiscal years beginning on/after December 26, 2014. Existing awards that do not receive additional funding will continue to be administered by the terms and conditions in effect at the time of the original award.
ACF grantees are responsible for submitting their Single Audit Reports and the Data Collections Forms (SF-FAC) electronically to the to the Federal Audit ClearinghouseVisit disclaimer page (FAC) within the earlier of 30 days after receipt or nine months after the FY’s end of the audit period. The FAC operates on behalf of the OMB.
For specific questions and information concerning the submission process:
- Visit the Federal Audit ClearinghouseVisit disclaimer page
- Call FAC at the toll-free number: (800) 253-0696
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DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.