State Government
Filing Extensions
The State Controller’s Office (SCO) does not have authority to grant extensions for single audit submissions. Local government entities must request an extension from their federal cognizant agency. A copy of the approved extension should be provided to the SCO. Entities with extensions on file with the SCO are identified with their due date displayed in the single audit status report. The Status Report link is located in the Single Audit Status Report section.
For more information on how to determine an entity’s federal cognizant agency and request an extension please visit the Federal Audit Clearinghouse’s FAQ’s page at:
http://harvester.census.gov/sac/FAQ.htm
Update February 27, 2013
Guidance on audit extension requests for 2012 and beyond is not available. Auditees or auditors should contact the Federal oversight or cognizant agency for guidance.
March 22, 2010
FAQ No. 9
Federal agencies no longer grant extensions to due dates for Single Audit submissions. If the auditee or auditor wishes to inform the Federal agency they will be late, he or she may do so by contacting the Federal oversight or cognizant agency for the audit. Contact information is available in Appendix III of the OMB Circular A–133 Compliance Supplement, or at http://harvester.census.gov/fac/APPX3.htm
For more Recovery guidance, including no extension for Single Audits, please see Item 7, pages 5 & 6 of the OMB Memorandum M-10-14 for additional guidance:
http://www.whitehouse.gov/omb/assets/memoranda_2010/m10-14.pdf