State, Tribal, and Local Plans & Grants
  • Photo collection: A historic Main Street, spires in need of repair on the National Cathedral, scaffolding on historic brownstone courthouse, two men engaged in preservation work, historic clock tower repaired

    State, Tribal, and Local Plans & Grants

    Cultural Resources National Park Service

Audit Information

The Office of Management and Budget (OMB) Circular A-110 (2 CFR part 215) requires that all non-Federal entities that expend $750,000 or more of Federal awards within their fiscal year ($500,000 or more for their fiscal year ending on or before December 26, 2014) must undergo a Single Audit or program-specific audit for that year. Grantees that expend less than the respective threshold of Federal awards are exempt from Federal audit requirements for that year with the exception of any additional audits they may perform, such as performance audits, reviews, or inspections. Grantees must make program-specific records available for review or audit by appropriate officials of pass-through entities and Federal agencies.

The Single Audit’s objective is to provide assurance to government agencies as to the management and use of Federal funds by grantees. A Single Audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components. Single Audits must be submitted electronically by the grantee or its representative to the Federal Audit Clearinghouse along with a data collection form (Form SF-SAC) within 30 days after receipt of the auditor’s report or nine months after the end of the audit period, whichever is earlier. Extensions are no longer granted for Single Audit submissions.

If you have questions regarding the submission or processing of your Single Audit package, contact the Federal Audit Clearinghouse at (800) 253-0696 or by email at

Historic Preservation Fund Programs in the Catalog of Federal Domestic Assistance (CFDA)
The CFDA provides a listing, by number, of assistance programs available to State, Tribal, and Local governments, individuals, nonprofits, for-profit organizations, as well as other Federal agencies. The CFDA number under which your grant was awarded is included in your grant agreement and other documentation related to the award. Programs associated with the Department of the Interior, including the National Park Service, are contained within 15.001 - 15.999. The following CFDA numbers are associated with the programs of the Historic Preservation Fund and may be of use in completing requirements for an audit.

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
15.925 National Maritime Heritage Program
15.926 American Battlefield Protection Program
15.929 Save America's Treasures
15.932 Grants to Historically Black Colleges and Universities (HBCUs)
15.957 Grants to Provide Disaster Relief to Historic Properties Damaged by Hurricane Sandy

Determining which Guidance Applies

New audit requirements as implemented in 2 CFR 200 apply to recipients in their first full fiscal year beginning on or after December 26, 2014. The table below summarizes which guidance recipients should apply relative to audit requirements. Although some of the changes introduced in 2 CFR 200 may optionally be implemented early by either the National Park Service or the grant recipient, audit requirements must strictly adhere to the correct conditions under which the award was made. No early implementation of audit requirements is permissible.

If your most recent fiscal year is between... Then follow the guidance for audit requirements in...
July 1, 2014 - June 30, 2015 OMB Circular A-133
October 1, 2014 - September 30, 2015 OMB Circular A-133
January 1, 2015 - December 31, 2015 2 CFR 200
July 1, 2015 - June 30, 2016 2 CFR 200
October 1, 2015 - September 30, 2016 2 CFR 200