PF 2026-63 Single/Compliance Audit Report Extension Requests

DATE: September 16, 2026

TO: HCAs/Senior Contracting Partners/Contracting Officers/Grants Officers

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

SUMMARY: This Policy Flash provides the updated 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 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 Key Management Single Audit Liaison (KMSAL) Workgroup has drafted a Standard Operating Procedure which establishes a government-wide framework for requesting Single Audit submission extensions; and reviewing, evaluating, and approving such requests, to promote consistency, transparency, and accountability across Federal agencies while ensuring compliance with applicable statutes and regulations.

The updated process for recipients to request an extension beyond the nine-month timeframe for submitting Single/Compliance Audit reports, along with the “Extension Request Submission Template” “Extension Request Review Checklist” and “Single Audit Extension Decision Letter Template” are attached, and are also posted on the DOE Financial Assistance Audit Forms and Information webpage 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.