Home / Resources / 2 CFR 200.512 explained
Updated August 2026
Once a single audit is required, this is the section that tells you when it is due and where it goes.
Your single audit package is due whichever comes first: 30 calendar days after you receive the auditor's report, or nine months after the end of the audit period. It goes to the Federal Audit Clearinghouse, and the submission is public.
“The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier).”
Read that again, because the second half is the part people miss. Whichever is earlier. Most organizations plan around the nine months and treat the 30-day clause as a formality. It is not. If your auditor delivers the report in month six, your deadline is month six plus 30 days, not month nine.
For a fiscal year ending 30 June, the nine-month outer limit is 31 March. If the report lands on 10 January, the deadline is 9 February.
Under §200.512(b), two things go to the Federal Audit Clearinghouse:
Information about your organization, your federal programs, the audit results and compliance with Part 200. A senior-level representative of the auditee signs a statement that the form is accurate and authorizes the FAC to make the material publicly available.
The financial statements, the schedule of expenditures of federal awards, the auditor's reports, the summary schedule of prior audit findings and the corrective action plan.
The auditor completes the applicable data elements and signs a statement identifying the source of the information, the auditor's responsibility, and that the form does not replace the complete reporting package.
The FAC submission is published. Funders check it, prospective funders check it, and journalists occasionally check it. That is not a reason for anxiety, but it is a reason to make sure the corrective action plan reads like a plan rather than a shrug. A finding with a specific, dated remedy attached reads very differently from a finding with “management will review procedures” under it.
Firms with Subpart F experience fill up. If you are anywhere near the $1,000,000 threshold, start the conversation before year end, not after.
The nine-month date the day your fiscal year ends, and the 30-day date the day the report arrives.
The schedule of expenditures of federal awards is the document most often assembled in a panic. Maintaining it monthly turns a week of work into an export.
Not at the end. It is easier to write while you still remember what happened.
This is general information, not legal or accounting advice. Federal grant rules change and are applied differently by different agencies and auditors. Check with your auditor, your grant officer, or an attorney before relying on any of it.
The Ember tool for thisEmber Compliance keeps every filing deadline in one calendar with reminders weeks out, not days, with unlimited users on every plan.
Within 30 calendar days after the auditee receives the auditor's report, or nine months after the end of the audit period, whichever is earlier, under 2 CFR 200.512(a)(1).
Submission is due the next business day. The same applies when the due date falls on a federal holiday.
The cognizant or oversight agency for audit may grant an extension where the nine-month requirement would create undue hardship for the auditee. The auditee cannot extend it unilaterally.
To the Federal Audit Clearinghouse, as a data collection form plus the reporting package. The submission is made publicly available.
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Sources: 2 CFR Part 200 (eCFR), §200.512. Verified August 2026. Read the section itself before relying on any summary.