单一审计报告提醒

There are some reporting changes for entities who spend $750,在他们的财政年度里，联邦政府奖励的金额达到或超过10,000美元. 

耗费750美元,000 or more of federal awards during a fiscal year triggers a single audit requirement.  Uniform Guidance is the current regulation that is referenced during a single audit.  The single audit is required by federal agencies to determine if entities are in compliance with the requirements of the federal program.

Entities are required to 提交 reporting packages as part of the audit submission process.  Submissions are due to the Federal 审计 Clearinghouse (FAC) by the specific due date.  The reporting package includes the auditor’s report on compliance and internal control over compliance for major program, 审计员的调查结果和质疑成本的时间表, the entity’s summary of schedule of prior audit findings (if applicable) and the entity’s corrective action plan (if applicable).  除了报告包之外, the data collection form (DCF) is required to be completed and 提交ted to the FAC.  Inputs to the DCF include a summary of the single audit reporting schedule of expenditures of federal awards (SEFA) information, 参考调查结果(如适用), relevant compliance requirements and electronic signatures of both the auditee and auditor. 

提交更改

The provider of the FAC has changed as of October 1, 2023.  Single audit submissions will be transitioned from the Census FAC to the U.S. 政府bet9平台游戏管理局(GSA). 实体可以访问这个新站点 http://www.fac.gov/. The site is now open for all single audits with fiscal periods ending in 2023.  审计s completed for fiscal years ended between January 1, 2023和9月30日, 2023 were not able to be 提交ted to the GSA until October 1, 2023.  The submissions to the FAC 30 days after receipt of the auditor’s report was waived for these audits.  如2023年合规补充所述, these audits will be considered to be on time if they are 提交ted within nine months after their fiscal period end date. 

2022年及之前提交的申请

Any audit submissions for fiscal years 2022 and earlier are now closed on the census FAC site.  目前, the new GSA FAC site is only accepting 2023 submissions and is not able to accept prior fiscal years submissions until later in the year.

Stay turned for further updates on the FAC submissions as Schneider Downs closely monitors key updates.

资源

http://www.fac.gov/

http://www.whitehouse.gov/omb/office-federal-financial-management/ 

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