In response to the recent natural disasters, the Council on Federal Financial Assistance (COFFA) has issued an important memo approving extensions for single audit reports in affected areas. Organizations and subrecipients impacted by Hurricane Helene, Hurricane Milton, and the California Wildfires now have additional time to submit their audit reporting packages. If your nonprofit or organization was affected, here’s what you need to know about the extended deadlines and the qualifications for the extension.
Qualifications for the Extension
The extension applies to organizations and subrecipients with single audit reports due within specified periods and in areas affected by the recent natural disasters. The affected areas for each disaster include the following:
- Hurricane Helene and Hurricane Milton – For single audit reports due between September 30, 2024 and December 31, 2024, covering areas such as North and South Carolina, Florida, Georgia, Virginia, Tennessee, West Virginia, and California.
- California Wildfires and Straight-line Winds – For single audit reports due between January 31, 2025 and February 28, 2025, affecting California.
Check COFFA’s March 11, 2025 memo for the complete list of eligible areas and the specific major disaster numbers.
Extended Deadlines for Submitting Reports
The COFFA memo extends the deadline for submitting the single audit reporting package to the Federal Audit Clearinghouse (FAC). The new deadline will be the later of:
- Three months following the normal due date, or
- Thirty days after the issuance of the COFFA memo (March 11, 2025).
This extension gives recipients and subrecipients additional time to recover from the effects of the natural disasters and complete their audit submissions.
Documentation Requirements
It’s important to note that organizations claiming an extension must maintain documentation to justify the delayed submission of their audit reporting package. This ensures that all records are available for review, even when extended deadlines are applied.
How This Extension Can Benefit Affected Organizations
For nonprofits and other organizations in affected areas, this extension provides much-needed relief as they continue their recovery efforts. The additional time can help mitigate the administrative burden of submitting audit reports while still ensuring compliance with federal requirements.
The COFFA memo offering extensions for single audit reports is a valuable resource for organizations recovering from the Hurricanes and California Wildfires. If your organization is affected, be sure to take advantage of this extension and maintain the necessary documentation. By doing so, you can manage your audit obligations while focusing on the crucial work of rebuilding and recovery.
