Earlier this summer the Office of Management and Budget (OMB) issued Memorandum 20-26- (M-20-26).  This memorandum provided additional guidance allowing flexibilities on audit requirements of federal award recipients.  The memorandum also provided additional information (rescinding the previous extensions as issued in Memorandum 20-17) regarding extensions of the Data Collection Form due date for single audit filers.  Previously, there was a six-month extension for year ends through June 30, 2020.  M-20-26 revised the extension deadlines and now the six-month extension is only applicable for year ends through September 30, 2019.  There is now a three-month extension for year ends October 31, 2019 through December 31, 2019 and there is no longer an extension for any 2020 year ends. 

In order to take advantage of an extension, no additional documentation is required to file the Data Collection Form.  In addition, utilizing the extended due date does not affect the low-risk auditee evaluation.   The OMB has suggested documenting the reasons for the delayed filing. 

If you have any questions regarding extended due dates of the Data Collection Form, feel free to reach out.