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Audit compliance by subawardees

The Subaward Team will use the following two monetary thresholds to collect either the most recent A-133 Audit Reports or audited financial statements by an independent CPA according to Government Auditing Standards.

Monetary Thresholds:

Upon receipt of the A-133 audit report or audited financial statement, the subaward team performs an internal review of the subawardee's audit compliance.

Limited Scope Audits:

For an entity that does not have any type of independent audit by a qualified CPA, a limited scope audit, as described in OMB Circular A-133, Section 230(b)(2). The Subaward Team will notify the subawardee of this requirement and obtain assurance in writing that this will be a required condition of receiving funding from the University.

Pass-through to foreign governmental, not for profit, or commercial contractors:

For U.S. agency pass through funding for internal development, the University requires the most current audit according to the requirements found in ADS 591, Financial Audits of US Agency for International Development Contractors, Grantees, and Host Government Entities. For Health and Human Services (HHS) pass through funding, the University requires the most current audit as specified for commercial or for profit organizations, as required under 45 CFR 74.26(d).