Based on the March 19, 2021 OMB Memorandum M-21-20 (PDF - 372 KB) (Appendix 3, § IX), recipients and subrecipients that have not filed their Single Audits with the Federal Audit Clearinghouse, as of the date of the memorandum, that have fiscal-year ends through June 30, 2021, may delay the completion and submission of their Single Audits to six months beyond the normal due dates.
The six-month extension provided by the OMB Memorandum applies to recipients and subrecipients of Federal financial assistance awards that were affected by the pandemic, not just those that received Federal funding related to COVID-19.
If you choose to delay your Single Audit submissions, you are not required seek prior approval. However, you should maintain documentation of the reason for the delayed filing.
If you have questions about your ability to obtain the extension or want to inform HRSA you will be taking advantage of this flexibility, please email HRSA's Division of Financial Integrity.