Shuttered Venue Operators Grant (SVOG) Updates
The Small Business Administration (SBA) has updated the SVOG Post-Application Guidance and the Post-Award Frequently Asked Questions. These documents apply to both non-federal entity recipients (these include nonprofit entities, state and local governments and Native American tribes, and institutions of higher education) and for-profit recipients. Included in the updates made by SBA to these documents are updates to questions related to the audit requirements.
Federal Audit Clearinghouse (FAC) Transition From Census to GSA
The FAC plans to transition from the U.S. Census Bureau to the General Services Administration (GSA) on Oct. 1, 2023. This is a one-year delay from the original plan.
The Census FAC will continue to accept fiscal year 2021 single audits as they have been doing historically. The Census FAC began accepting fiscal year 2022 single audits on Oct. 1, 2022. The 2022 fiscal year-end single audits cannot be submitted until a formal update to the Data Collection Form (DCF) is completed to permit its use for the 2022 audits. Census is currently working on updating the DCF. Some of the expected updates to the form include replacing the entity’s DUNS number with the new entity Unique Employer Identification (UEI) number and changes to permit the FAC to eventually accept the alternative compliance examination engagement for certain recipients of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF). (See the Other Items to Note section in the Summer 2022 Nonprofit Standard for more information on the CSLFRF issue.)
The Office of Management and Budget has stated that the provision described in Appendix VII of the Compliance Supplement that temporarily suspends the 30-day aspect of the single audit submission deadline continues to apply even though this was originally put into place due to the change in the FAC from Census to GSA. As a reminder, under the Uniform Guidance the DCF must be submitted within the earlier of 30 days from the audit report date or nine months after the fiscal year-end. As a result, if it is not possible to meet the 30-day aspect of the single audit submission deadline due to the delay in the ability for the Census FAC to accept 2022 fiscal year end single audits, those audits will not be considered late if they are submitted within nine months after the end of the audit period.
Coronavirus State and Local Fiscal Recovery Funds Guidance
On Aug. 11, 2022, the U.S. Department of the Treasury (Treasury) issued a document titled, Alternative Compliance Examination Engagement Report User Guide (User Guide). It provides information for eligible recipients to submit the CSLFRF alternative compliance examination engagements through a Treasury portal. This is likely a temporary measure until the Census FAC can accept these in the future as discussed above. However, until Treasury states otherwise, these engagements should be submitted by recipients to Treasury as described in the User Guide.