Single Audit Data Coordination
The Federal Single Audit Act of 1984 as amended by the Single Audit Act Amendment of 1996 and amendments in conjunction with the OMB Circular A-133, defines a pass-through entity as a non-federal entity that provides a federal award to a sub recipient to carry out a federal program. OMB Circular A-133 Sub-Section .310(b) requires a schedule of expenditures of federal awards be prepared each year and lists the requirements for completing the schedule of expenditures, including the requirement to identify the total amount provided to sub recipients.
The Division of Financial Management (DFM) facilitates the tracking of total expenditures to sub-recipients from all state agencies. On a quarterly basis DFM collects the data from the statewide accounting and reconciles these records with state agencies. These expenditures are kept in a database with reports on a State Fiscal Year and Federal Fiscal Year calculated with total expenditures to each sub-recipient. Sub-recipients and/or their auditors may then obtain this expenditure information for assistance in completing audits under the Federal Single Audit Act.