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023 <br />DOA-735 <br />(revised 2/08) <br />Federal funds may not be used to pay for a Single or Yellow Book audit unless it a federal <br />requirement. State funds will not be used to pay for a Single or Yellow Book audit if the <br />provider receives less than $500,000 in state funds. The Department of Health and Human <br />Services will provide confirmation of federal and state expenditures at the close of the state <br />fiscal year. Information on audit and fiscal reporting requirements can be found at <br />http://www_ncauditor.neUnonprofitsite. <br />The following provides a summary of reporting requirements under NCGS 143C-6-22 and 23 <br />and OMB Circular A-] 33 based upon funding received and expended during the service <br />provider's fiscal year. <br />Annual Expenditures <br />• Less than $25.000 in <br />State or Federal funds <br />Greater than $25,000 <br />and less that $500,000 <br />in State or Federal Funds <br />• $500,00+ in State funds <br />and Federal pass through <br />in an amount less than <br />$500,00 <br />• $500,000+ in State funds <br />and $500,000+ in Federal <br />pass through funds (i.e_ <br />at least $1,000,000) <br />• Less than $500,000 in State <br />funds and $500,000+ in <br />Federal pass through funds <br />Report Required to AAA Allowable Cost for Reporting <br />Certification form and State <br />Grants Compliance Re- <br />porting <$25,000 (item fF 11, <br />Activities and Accomplishments <br />does not have to be completed) <br />N/A <br />Certification form and Schedule of <br />Grantee Receipts >S25,000 and <br />Schedule of Receipts and Expendi- <br />tures <br />Audited Financial Statement in <br />compliance with GAO/GAS (i_e. <br />Yellow Book) <br />Audited Financial Statement in <br />compliance with OMB Circular <br />A-] 33 (i.e. Single Audit) <br />Audited Financial Statement in <br />compliance with OMB Circular <br />A-133 (i.e. Single Audit) <br />N/A <br />May use State funds, but <br />not Federal Funds <br />May use State and Federal <br />funds <br />May use Federal funds, <br />but not State funds. <br />12. Audit/Assessment Resolutions and Disallowed Cost. It is further understood that the <br />® community service providers are responsible to the Area Agency for clarifying any audit <br />exceptions that may arise from any Area Agency assessment, county or community service <br />