The grantee shall obtain an audit of grant expenditure records in accordance with OMB Circular A-133, which requires a Single Agency Audit for any grantee who expends at least $500,000 of Federal grant funds (from all sources) in a fiscal year. The single audit must be performed in accordance with Government Auditing Standards (The Yellow Book) and cover the entire grant operations. The grantee is responsible for making sure a completed SF-SAC (Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations) and Single Audit reporting package is submitted to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report or 9 months after the end of the State's fiscal year (i.e., if the State's fiscal year end date is June 30, then the 9 month due date is March 30), or whichever is earlier. The Single Audit reporting package includes a completed: Form SF-SAC, Financial Statement(s), Schedule of expenditures of Federal Awards, Summary Schedule of Prior Audit Findings, Opinion on Financial Statements, Report on Internal Control-GAS, Report on Compliance-GAS, Report on Internal Control-A-133, Report on Compliance-A-133, Schedule of Findings and Questioned Costs, Corrective Action Plan (if findings) and Opinion or Disclaimer of Opinion on Schedule of Federal Awards. The Form SF-SAC must be signed by a senior level representative of the grantee and the auditor must also sign the form. No submissions of Form SF-SAC and Single Audit reporting package for periods ending on or after January 1, 2008, can be mailed. The audit package must be submitted to the clearinghouse by on-line submission to http://harvester.census.gov/fac/collect/ddeindex.html. If you have basic questions regarding the submission or processing of your Single Audit package, contact the Federal Audit Clearinghouse at: (800) 253-0696 or e-mail:email@example.com.
States' Fiscal Year End Date and Single Audit Report 9-Month Due Dates
If the Form SF-SAC and Single Audit Report have been placed on the State's Web page, send the web address link to your appropriate NPS Grant contact.
The Federal Audit Clearinghouse no longer distributes Single Audit Reports to the Federal agency affected by an audit finding. Also, extensions are no longer granted for due dates on Single Audit submissions. If the grantee’s submission will be entered late, the grantee or auditor must notify in writing the National Single Audit Coordinator, Department of the Interior, Office of Inspector General, 12030 Sunrise Valley Drive, Suite 230, Reston, VA 20191 and cc the Chief, Historic Preservation Grants Division.
Historic Preservation Fund Programs: Catalog of Federal Domestic Assistance (CFDA)
15.904 Historic Preservation Fund Grants
15.904 Preserve America
15.922 Grants to Indian Tribes, Alaska Natives, and Native Hawaiian Organizations --Native American Graves Protection Repatriation Act (NAGPRA)
15.923 National Center for Preservation Technology and Training Program
15.932 Grants to Historically Black Colleges and Universities (HBCUs)
15.925 National Maritime Program
15.926 American Battlefield Protection Program
15.929 Save America's Treasures