Audit Information

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 215. 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.

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

15.904 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)

Audit Requirements: Determining which Guidance Applies

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.

Given that the initial implementation of 2 CFR 200 was more than 5 years ago, it is more likely than not that the guidance contained within 2 CFR 200 is what applies to your award. If you are unsure, review your grant agreement and contact your grant manager.

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

After September 30, 2016

2 CFR 200

Record Retention Policies

You should retain records related to your grant and grant-assisted work for:
  • the minimum length required by 2 CFR 200 (3 years, currently); and
  • in accordance with your organization's record retention policies
In addition, records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.

Last updated: March 1, 2022