(a)

1. (1) Nonprofit organizations receiving at least twenty percent (20%) of the single audit (2 C.F.R. § 200.501(b), audit requirements) threshold for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), 2 C.F.R. pt. 200, currently one hundred fifty thousand dollars ($150,000), within a fiscal year are required to furnish an audit.
2. (2) This audit must be submitted to the Department of Human Services within one hundred twenty (120) days of the end of that fiscal year and must be compliant with generally accepted government auditing standards, 2 C.F.R. § 200.1.
3. (3) The audit must also include department requirements (see 25 CAR § 31-301 et seq., Special Requirements for Audits Submitted to the Department of Human Services).

(b)

1. (1) When a nonprofit or for-profit organization’s funding or expenditure levels exceeds the Uniform Guidance threshold, currently seven hundred fifty thousand dollars ($750,000), the provider must submit a single audit to the Federal Audit Clearinghouse (2 C.F.R. § 200.512(d), submission to FAC).
2. (2) These same providers must also submit a copy to the department and include the department requirements.
3. (3) Such an audit must be submitted within nine (9) months of the organization’s fiscal year end (2 C.F.R. § 200.512(a)(1), report submission).

(c)

1. (1) When determining funding levels, noncash resources (2 C.F.R. § 200.502(g), basis for determining Federal awards expended: valuing non-cash assistance) received by an organization should be included in the total.
2. (2) Medicaid funding is not considered federal pass-through funding and is not included when calculating funding levels under this part.
3. (3) To ensure compliance, organizations may request a confirmation of funding amounts provided by the department prior to submitting an audit.