PF 2025-51 Single/Compliance Audit Report Extensions

DATE: August 26, 2025

TO: HCAs/Procurement Directors/Contracting Officers/Grants Officers

FROM: Director, Contract and Financial Assistance Policy Division, Office of Policy, Office of Acquisition Management

SUMMARY: Provides the process for recipients to request an extension beyond the nine-month timeframe for submitting Single/Compliance Audit reports when it creates an undue burden on the recipient.

In the recent update to 2 CFR 200, OMB provided the cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) the ability to authorize an extension when the nine-month timeframe would place an undue burden on the recipient (See 2 CFR 200.512(a)(1)).

The process for recipients to request an extension beyond the nine-month timeframe for submitting Single/Compliance Audit reports, along with the “Single/Compliance Audit Report Request for Extension” and “Single Audit Extension Decision Letter Template” are attached and are also posted on the DOE Financial Assistance webpage under the Audit Forms and Info Page in the Recommended Templates section.

Questions concerning this policy flash should be directed to the Key Management Single Audit Liaison at singleauditmailbox@hq.doe.gov.