The Council on Federal Financial Assistance (COFFA) has approved deadline extensions for single audit reports for organizations located in areas affected by recent natural disasters, including Hurricane Helene, Hurricane Milton, and the California Wildfires. The guidance, issued on March 11, 2025, is designed to give recipients and subrecipients additional time to comply with federal reporting requirements while focusing on recovery.
Who Qualifies for the Extension?
The extension applies only to recipients and subrecipients in designated disaster areas:
- Hurricane Helene and Hurricane Milton: Reports originally due between September 30, 2024, and December 31, 2024.
- California Wildfires and Straight-line Winds: Reports originally due between January 31, 2025, and February 28, 2025.
Affected states include North Carolina, South Carolina, Florida, Georgia, Virginia, Tennessee, West Virginia, and California. For specific counties and disaster numbers, see the full COFFA memo.
This extension does not require any further action of the Federal Agency, recipient or subrecipient. However, sufficient documentation should be maintained as to the reason for the delay in submitting the report.
New Due Dates
The deadline to submit single audit packages to the Federal Audit Clearinghouse (FAC) is extended until the later of:
- Three months after the normal due date, or
- Thirty days after the COFFA memo’s release date (March 11, 2025).
This provides consistent relief for those impacted while ensuring federal oversight continues.
What Nonprofit Leaders Should Do
- Confirm Eligibility: Check whether your organization is in a designated disaster area and if your report falls within the specified due dates.
- Document Impact: Maintain records explaining the reason for delayed submission.
- Plan Ahead: Use the extension period to gather required information and work with auditors to stay on track.
Next Steps
If your organization has been affected by these natural disasters, the extension can provide much-needed time and flexibility during recovery.
Han Group can help your team determine eligibility, manage reporting timelines, and stay compliant with federal requirements. Contact us for guidance tailored to your organization’s situation.
