Authority/Reference(s) 45 CFR 75, Subpart F; Uniform Grant Guidance (UGG)
Revision Date September 7, 2018

Policy

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.

Subrecipient/Recipient Responsibilites

  • 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.