Condition: Single Audit reporting requirements are required for all recipients who expend $750,000 or more in aggregate federal financial assistance within their fiscal year. The Single Audit reporting packages are due to the Federal Audit Clearing House by the earlier 30 days after receipts of the Auditor's report or within nine months after the Auditee's fiscal year end. The organization's fiscal year end of December 31, 2021, would require the submission of the annual data collection packet no later than September 30, 2022.