Policy Memo 145
DOH-CACFP: Number 145 (08/10), Supersedes Number 144 (08/10)
TO: All CACFP Sponsoring Organizations
FROM: Lynne Oudekerk, State Director, Child and Adult Care Food Program
SUBJECT: Requests for Single Audit Extensions from Sub-Recipients
I. Purpose and Scope
The Office of Management and Budget (OMB) has provided guidance regarding requests for extensions of the due date for A-133 audits covering the Fiscal Years 2009 through 2011.
II. Background Information
- A-133 audit reports are due within nine months from the end of an organization's fiscal year. Audit reports should be mailed directly to the Department's Audit Unit or submitted electronically to email@example.com.
- The OMB Memo M-10-14, issued March 22, 2010, directs all federal agencies not to approve any grantee requests for extensions of their A-133 audits covering Fiscal Years 2009 through 2011.
- The requirement applies to all recipients of Federal funds that are subject to the requirement of Single Audits. Thus, sub-recipients are subject to the same reporting requirement, whether or not they receive Recovery Act funding.
III. Summary of Changes
OMB guidance regarding the submission of A-133 audits covering Fiscal Years 2009 through 2011 prohibits all Federal agencies from granting extensions of audit due dates, without exception.