PF 2021-30 Implementation of OMB Memorandum, M-21-20, for Extension of Compliance Audit Submission (Subpart F of 2 CFR 910)

DATE: June 15, 2021

Implementation of OMB Memorandum, M-21-20, for Extension of Compliance Audit Submission (Subpart F of 2 CFR 910)

TO: HCAs/Procurement Directors/Contracting Officers FROM: Director, Contract and Financial Assistance Policy Division, Office of Policy, Office of Acquisition Management

OMB Memorandum, M-21-20, Appendix 3 - IX. Extension of Single Audit submission, granted awarding agencies in their capacity as cognizant or oversight agencies for audit, administrative flexibility to extend audit due dates with no further action by awarding agencies to enact the extension. The OMB Memorandum covered Single Audits required under Subpart F of 2 CFR 200 for recipients and subrecipients that have fiscal year-ends through June 30, 2021. This Policy Flash extends the same flexibility for audit submission to For-Profit Entity audits required under Subpart F of 2 CFR 910.

For DOE questions concerning the extension of audits required under Subpart F of 2 CFR 200 and Subpart F of 2 CFY 910, please contact Joel Gonzalez at Joel.Gonzalez@Hq.Doe.Gov or Sangok Shin at Sangok.Shin@Hq.Doe.Gov.