This notice applies to nonprofit and government agencies required to file a Single Audit in accordance with the Uniform Guidance: 

Updates to the DCF

On Friday, the Federal Audit Clearinghouse (FAC) released its updated Data Collection Form (DCF) and related instructions. This new DCF only applies to audits performed for fiscal periods beginning on or after December 26, 2014. Previous versions of the DCF should be used for single audits being performed under OMB Circular A-133. 

Noteable updates include revised fields related to new Uniform Guidance requirements, clarifications to the Catalog of Federal Domestic Assistance (CFDA), auditee and auditor statement updates, the inclusion of more auto-generated fields, edit checks, as well as formatting and ordering changes.  

Visit the Federal Audit Clearinghouse website to view both the updated DCF and Instructions: 

Updated DCF

DCF Instructions ("Instructions and Documents")

Instructions and Documents also includes updated upload worksheets, components checklists, and older versions of the form and instructions. 

DCF Submission Deadline Extended

The extension on the Federal Audit Clearinghouse (FAC) website, previously July 31, 2016, has been extended again to September 19, 2016.  This applies solely to completed DCFs for single audits under Uniform Guidance.  The extension does not apply to audits performed under OMB Circular A-133.  The FAC website further specifies:

"The Office of Management and Budget (OMB) has determined that any Uniform Guidance single audit submissions due prior to September 19, 2016, will now be due to the FAC on September 19, 2016. This extension only applies to the actual submission to the FAC. The audit itself must be completed and reports issued within the timeframe specified in the Uniform Guidance. Submissions of single audits performed under OMB Circular A-133 must continue to follow the deadlines prescribed in OMB Circular A-133."

 For More Information

Sara M. Dayton, CPA
sdayton@LumsdenCPA.com
716-856-3300

Sara has extensive experience serving governmental entities in the areas of internal and external auditing, single audits, taxation, information returns and financial reporting. As the leader of our governmental services group, Sara is responsible for reviewing all governmental financial statements and assists with the management and delivery of services by facilitating risk assessment and client expectations for our larger governmental clients.  She maintains and exceeds the continuing professional education requirements of Government Auditing Standards.   In addition to the services she provides to local governments, Sara performs audits and related financial services for commercial businesses and nonprofit organizations.

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