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Frequently Asked Questions & Related Links

For all single audit inquiries, issues and concerns not addressed below, please send them to

  Question 1.
When will the
Commonwealthof Pennsylvaniabegin to accept the electronic submission of the single audit report or program-specific audit reporting packages?

July 1, 2009, the Bureau of Audits will begin accepting electronic submission of the single audit or program-specific audit reporting packages.  Electronic submission is required for the fiscal year ending December 31, 2008and subsequent years.

Question 2.
If a single audit report is required, when must the single audit report package be submitted?

In accordance with §___.320 of OMB Circular A-133, the single audit reporting and program-specific audit reporting package along with the Data Collection Form (DCF) shall be submitted within the earlier of 30 days after the receipt of the auditor’s report(s) or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or overseeing agency. 

  Question 3.
Even though a subrecipient electronically transmits the single audit report package to the Federal Audit Clearinghouse (FAC), is the subrecipient still required to electronically transmit the single audit to the
Commonwealthof Pennsylvania?

Yes, the subrecipient must electronically submit the single audit or program-specific audit reporting package to both the
Commonwealthof Pennsylvaniaand the FAC.  The Commonwealthof Pennsylvaniaand FAC each have their own requirements for submitting the reports.

  Question 4.
Will the Bureau of Audits still accept hard copies of the single audit report?

Electronic submission will be required for single audit reports for the fiscal year ending
December 31, 2008and subsequent years.  Hard copies may continue to be submitted only for the fiscal years ending prior to December 31, 2008.  When submitting hard copies, please note our new mailing address:

Comptroller Operations - Bureau of Audits
Division of Special Audit Services
Subrecipient Single Audit
Forum Place - 9th Floor
555 Walnut Street
Harrisburg, PA 17101


NOTE: Requests for information in accordance with the Right to Know Law (RTKL), must be submitted directly to .  Requests sent to any other email address listed on this website will not be considered an official RTKL request.


Single Audit-Related Links

blue bullet arrow #1  AGA ~ Association of Government Accountants/Advancing Government Accountability

blue bullet arrow #2  AICPA ~ American Institute of certified Public Accountants 

blue bullet arrow #3  CFDA ~ Catalog of Federal Domestic Assistance

blue bullet arrow #4  FAC ~ Federal Audit Clearing House

blue bullet arrow #5  GAO ~ U.S. Government Accountability Office

blue bullet arrow #6  GASB ~ Governmental Accounting Standards Board

blue bullet arrow #7  IIA ~ Institute of Internal Auditors

blue bullet arrow #8  OMB ~ Circulars       

blue bullet arrow #8  OMB ~ March 2011 Compliance Supplement    

blue bullet arrow #10  OMB ~ Office of Management & Budget 

blue bullet arrow #11  PASBO ~ Pennsylvania Association of School Business Officials 

blue bullet arrow #12  PICPA ~ Pennsylvania Institute of Certified Public Accountants