When is the single audit due?
The data collection form and reporting package are due the earlier of 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (2 CFR 200.512(a)). For audit year 2024 the median nonprofit single audit was accepted by the Federal Audit Clearinghouse 208 days after fiscal year end (data as of 2026-09-20).
Last verified: 2026-09-20 · Every figure links its source.
When are single audits due?
Two clocks run and the earlier one wins. Nine months after your fiscal year end is the outer limit. If the auditor delivers the report before that, the deadline becomes 30 calendar days from the date you receive it. When the due date falls on a weekend or a federal holiday, the submission is due the next business day (2 CFR 200.512(a)).
| Fiscal year ends | Nine-month date | Earlier deadline if the report arrives sooner |
|---|---|---|
| December 31 | September 30 | 30 days after you receive the report |
| March 31 | December 31 | 30 days after you receive the report |
| June 30 | March 31 | 30 days after you receive the report |
| September 30 | June 30 | 30 days after you receive the report |
Source: 2 CFR 200.512 · Last verified: 2026-09-20
Can you get an extension for a single audit?
Yes, but not from the Federal Audit Clearinghouse and not by filing a form. The cognizant or oversight agency for audit may grant an extension where the nine-month requirement would place an undue burden on the auditee (2 CFR 200.512(a)). Who that agency is depends on your federal funding (2 CFR 200.513). Ask in writing, early, and keep the answer with the audit file.
Source: 2 CFR 200.512 · 2 CFR 200.513 · Last verified: 2026-09-20
What happens if a single audit is filed after its due date?
- Low-risk auditee status requires that the data collection form and reporting package were submitted within the required timeframe in each of the two preceding audit periods (2 CFR 200.520(a)). Filing after the due date removes that option and doubles required major program coverage (200.518(f)).
- Federal awarding agencies and pass-through entities use the submission to meet their own monitoring obligations (2 CFR 200.513), so a missing package usually produces questions from every funder at once.
- The submission record is public, so a filing made after the due date is visible to anyone who looks the organization up — including on our single audit lookup.
Source: 2 CFR 200.520 · 2 CFR 200.518 · 2 CFR 200.513 · Last verified: 2026-09-20
What period must be covered in a single audit?
The audit covers the auditee's fiscal year, and the schedule of expenditures of federal awards covers the same period as the financial statements (2 CFR 200.510(b)). The audit must also cover the entire operations of the auditee, or a series of audits covering its departments and units that administered federal awards (2 CFR 200.514(a)).
A short year — created by a change of fiscal year end, a merger or a dissolution — is still an audit period. The question is whether federal awards expended in that period reach the threshold; if they do, the package is due on the same earlier-of rule measured from that period's end.
Source: 2 CFR 200.510 · 2 CFR 200.514 · 2 CFR 200.501 · Last verified: 2026-09-20
How long does it take in practice?
Across 22,398 nonprofit single audits for audit year 2024, the median gap between fiscal year end and acceptance by the Federal Audit Clearinghouse was 208 days — a little under seven months. That is the whole cycle: closing the books, fieldwork, the board's review and submission. Working back from the deadline, fieldwork that has not started five months after year end is already tight.
How we computed this: nonprofit single audits for audit year 2024 in our copy of the Federal Audit Clearinghouse bulk data, median of the days between the fiscal year end date and the FAC acceptance date. Data as of 2026-09-20.
Source: Federal Audit Clearinghouse · 2 CFR 200.512 · Last verified: 2026-09-20
Questions and answers
When is the single audit report due?
The earlier of 30 calendar days after the auditee receives the auditor's report, or nine months after the end of the audit period.
When is single audit due if our year ends June 30?
Nine months later is March 31. If the auditor's report arrives before then, the deadline moves to 30 calendar days after you receive it.
When do you complete a single audit?
In time to submit the data collection form and reporting package by that earlier-of date; the audit itself covers your fiscal year.
What is the nonprofit audit deadline?
For a single audit it is set federally by 2 CFR 200.512(a). For a state charity registration audit the deadline is set by the state, and for a funder audit by the agreement.
What is the deadline to submit single audit in Texas?
The federal deadline in 2 CFR 200.512(a) applies in every state. A Texas state agency that passed money through may set its own earlier reporting date in the award terms, so check the contract.
What period must be covered in a single audit?
The auditee's fiscal year, with the schedule of expenditures of federal awards covering the same period as the financial statements, across the entire operations of the auditee.
Do you audit for a short year nonprofit?
A short period created by a change of year end, a merger or dissolution is still an audit period. If federal awards expended in it reach the threshold, a single audit is required for that period.
Do you need an independent audit for a short year nonprofit?
If the short period crosses the federal threshold, yes — and the same reporting package and deadline rules apply, measured from the end of that period.
Behind schedule and still choosing a firm? See firms that audit nonprofits.
This is public-record information, not accounting or legal advice.