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Single Audit Due Date Calculator30 Days or Nine Months (2 CFR 200.512)

What do these figures come to once the work is shown?

The earlier of 30 days after receipt of the auditor's report or nine months after year-end, moved to the next business day after weekends and federal holidays.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Reporting package due
Tuesday, January 19, 2027
Nine months after year-end
Wednesday, March 31, 2027
All results
MeasureResult
Reporting package dueTuesday, January 19, 2027
Nine months after year-endWednesday, March 31, 2027
30 days after receipt of the auditor's reportSunday, January 17, 2027
Which limit applies30 days after receipt
Moved for a weekend or federal holidayYes, from Sunday, January 17, 2027
How this was worked out
Work shownrecomputed as you type
Due = earlier of (date the auditee receives the auditor's report + 30 calendar days) and (end of the audit period + 9 months)
A due date on a Saturday, Sunday or federal holiday moves to the next business day
A month-end year-end is carried to the month-end nine months later

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Due = earlier of (date the auditee receives the auditor's report + 30 calendar days) and (end of the audit period + 9 months)
  • A due date on a Saturday, Sunday or federal holiday moves to the next business day
  • A month-end year-end is carried to the month-end nine months later

How it works

Under 2 CFR 200.512(a) the audit, the data collection form and the reporting package must be submitted to the FAC 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. If the due date falls on a Saturday, Sunday or federal holiday, the package is due the next business day.

Holidays are the legal public holidays in 5 U.S.C. 6103(a), with a Saturday holiday observed on the Friday before and a Sunday holiday on the Monday after. The cognizant or oversight agency for audit may authorize an extension where the nine-month timeframe would place an undue burden on the auditee; the tool does not apply an extension.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

If the report is issued early, does the nine-month date still apply?

No. The earlier date governs, so an early report brings the deadline forward to 30 days after receipt.

What is nine months after a June 30 year-end?

March 31 of the following year, moved to the next business day if it falls on a weekend or federal holiday.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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