Single Audit Compliance Calendar

Every Single Audit deadline in one place: audit due date, FAC submission, the management-decision clock, and record retention — each tied to its 2 CFR 200 citation.

Milestone	Deadline	CFR
Audit threshold	$1,000,000 or more in federal expenditures in the fiscal year triggers the requirement Raised from $750,000 for fiscal years beginning on or after October 1, 2024. An FY that began before that date is still measured against $750,000.	§ 200.501
Audit report + reporting package due to the FAC	The earlier of: 30 calendar days after receiving the auditor's report, or 9 months after the end of the audit period A cognizant or oversight agency can authorize an extension if the 9-month timeframe is an undue burden. If the due date falls on a weekend or federal holiday, it moves to the next business day.	§ 200.512
Management decision on any subrecipient finding	Within 6 months of the FAC's acceptance of the audit report Measured from FAC acceptance, not from the audit report date or your own fiscal year. See the management decision guide for a worked example.	§ 200.521(d)
Federal award record retention	3 years from the date of submission of the related final financial report Extends automatically if litigation, a claim, or an audit involving the records is still open when the 3 years would otherwise end.	§ 200.334

Worked example

An organization with a June 30 fiscal year end that expends $1,000,000+ in federal awards:

Fiscal year ends June 30
Reporting package is due to the FAC by March 31 of the following year (9 months out) — sooner if the auditor's report arrives earlier, since the 30-day clock can land first
Once the FAC accepts the report, any pass-through entity funding this organization has until 6 months later to issue a management decision on any finding affecting its award
Records related to that reporting package must be kept for 3 years from the date it was submitted, longer if litigation or an open audit finding extends it

See these obligations explained in full: Subrecipient Monitoring (§ 200.332) and Management Decision Deadlines (§ 200.521). Tracking these dates across more than one organization? The portfolio view computes them for a whole pasted list of EINs at once.

Not legal advice. Deadlines summarized here are drawn from 2 CFR 200 Subparts D and F as currently in effect. Verify against the current text at eCFR.gov before relying on any date here, and consult your cognizant or oversight agency for anything organization-specific.

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.