|Revision Date||September 7, 2018|
DFPS, in collaboration with HHS-PCS, is required to apply single audit requirements to subrecipients and recipients that have state or federal cumulative expenditures of $750,000 or more. A subrecipient/recipient not meeting this threshold is not required to undergo a single audit, but must still complete a Single Audit Determination (SAD) Form, submit financial information, and abide by Uniform Grant Guidance (UGG) cost principles and administration requirements.
Entities classified as a vendor (contractor) are not required to undergo the single audit process.
Single Audit Costs
Unless prohibited by law, the cost for performance of a single audit is allowable for reimbursement by DFPS if the single audit is required, and prior DFPS approval was obtained. Audit costs should be proportionally allocated by the subrecipient/recipient across all funding agencies.
- Complete SAD form and submit required financial records.
- Ensure single audit is completed and submitted to HHS-PCS, if determined necessary by the SAD Form.
- Follow-up on any single audit findings.
- Obtain technical assistance and training when necessary.
- Be responsive to HHS-PCS notices of noncompliance letters.