Given the increased volume, has the OMB granted extensions?
Yes. The OMB granted multiple extensions related to the DCF filing deadlines. However, some of those extensions were later rescinded. The extensions and recensions have occurred quickly, so keeping up-to-date is difficult.
Were extensions granted for all entities receiving federal funding?
Yes. However, there are caveats that exist. While extensions were granted to all entities, those with fiscal years ending subsequent to December 31, 2019, that did not expend COVID-19 funding, do not qualify for the OMB’s extensions, unless the DCF had not been filed as of March 19, 2021. On March 19, 2021, OMB Memo M-21-20 provided for an extension six months beyond the normal filing date for all entities with a year end of June 30, 2021. Below, the extensions have been categorized into three groups. You may refer to the following FAQs for more information regarding each group.
- FAQ 4: Organizations that expended COVID-19 funding and filed prior to March 19, 2021
- FAQ 5: Organizations that did not expend COVID-19 funding and filed prior to March 19, 2021
- FAQ 6: All organizations that did not file prior to March 19, 2021
If my organization qualifies, then where and how do we file the extension?
The described extensions are automatic. This means that no action is required by the auditee or auditor.
What are the due dates for entities that have expended COVID-19 funding and filed prior to March 19, 2021?
The following table applies only to entities that expended COVID-19 funding during the year under audit and are not covered by the extensions effective on March 19, 2021: