Date post: | 09-Feb-2017 |
Category: |
Government & Nonprofit |
Upload: | donald-e-hester |
View: | 40 times |
Download: | 1 times |
4
Uniform GuidanceNew Single Audit ThresholdGrant Agreement DatesType A/B Threshold2016 Compliance SupplementInternal ControlIndirect CostsSubrecipient Monitoring DocumentationCompensation/salary
5
Procurement StandardSchedule of Expenditures of Federal Awards (SEFA) – auditee
responsibilitiesAddressing findings – auditee responsibilities - both current and
prior yearData Collection FormState Controller’s Office Reporting Package
7
Web-link: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
12
Tip: As an auditee, utilize this document to obtain a goal of an unqualified report with no findings on compliance.
16
SOURCE: HTTP://WWW.ECFR.GOV/ AND SEARCH TITLE 2 CHAPTER II PART 200PDF VERSION: HTTP://WWW.GPO.GOV/FDSYS/PKG/FR-2013-12-26/PDF/2013-30465.PDF
31
Federal Grantor/Pass Through Grantor/Program Title
Federal CFDA
Number
Pass Through Entity
Identifying Number
Federal Expenditures
Expenditures to
SubrecipientsDepartment of Education DirectProgram – Title I Grants to Local Educational Agencies 84.010 N/A $1,000,000 $800,000
34
Internal Controls – a process implemented by a non-Federal entity, designed to
provide reasonable assurance regarding the achievement of objectives in the
following (2 CFR Section 200.61):
a) Effectiveness and efficiency of operations
b) Reliability of reporting for internal and external use; and
c) Compliance with applicable law and regulations
48
https://www.acquisition.gov/sites/default/files/current/far/html/Subpart%202_1.html