Audit Information & Record Retention

All non-Federal entities that expend $750,000 or more of Federal awards within their fiscal year must undergo a Single Audit or program-specific audit for that year as required by 2 CFR 200. 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. 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 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.

Historic Preservation Fund Programs Assistance Listings

Assistance Listings, formerly referred to as the CFDA number, provide a listing, by number, of financial assistance programs available to State, Tribal, and Local governments, individuals, nonprofits, for-profit organizations, as well as other Federal agencies. The Assistance Listing 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 Assistance Listings 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 formula grants to State Historic Preservation Offices and Tribal Historic Preservation Offices as well as all other competitive grants, except those noted below

15.966 African American Civil Rights (AACR), Paul Bruhn Historic Revitalization Grants Program, History of Equal Rights (HER), Semiquincentennial Grant Program, Tribal Heritage Grant (THG),Underrepresented Communities (URC).

15.904 Preserve America (please note that this grant program is authorized, but unfunded)

15.929 Save America's Treasures

15.932 Grants to Historically Black Colleges and Universities (HBCUs)

15.957 Emergency Supplemental Historic Preservation Fund Grants (disaster grants)

Record Retention


You must retain records related to your grant and grant-assisted work after the close of the grant award for:
  • the minimum length required by 2 CFR 200.334 (3 years after the close of the grant award); and
  • in accordance with your organization's record retention policies; and
  • in addition, records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.

Identification and Access

Chapter 24 of the HPF grant manual specifies:
  • the required information that HPF grant records must document
  • the required access to records

Last updated: April 11, 2024