Orange County NC Website
Browse       Search
• <br /> <br />• <br />DOA-735 <br />(revised 5/06) <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 />httn://www.ncauditor.net/nonprofitsite. <br />The following provides a summary of reporting requirements under NCGS 143-6.2 and OMB <br />Circulaz A-133 based upon funding received and expended during the service provider's fiscal <br />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 />Report Required to AAA Allowable Cost for Reporting <br />Certification form and State N/A <br />Grants Compliance Re- <br />porting <$25,000 (item # 11, <br />Activities and Accomplishments <br />does not have to be completed) <br />OR <br />Audited Financial Statements in <br />compliance with GAO/GAS (i.e. <br />Yellow Book) <br />Certification form and Schedule of N/A <br />Grantee Receipts >$25,000 and <br />Schedule of Receipts and Expendi- <br />tures <br />OR <br />Audited Financial Statements in <br />compliance with GAO/GAS (i.e. <br />Yellow Book) <br />Audited Financial Statement in May use State funds, but <br />compliance with GAO/GAS (i.e. not Federal Funds <br />Yellow Book) <br />Audited Financial Statement in <br />compliance with OMB Circulaz <br />A-133 (i.e. Single Audit) <br />May use State and Federal <br />funds <br />Less than $500,000 in State Audited Financial Statement in <br />funds and $500,000+ in compliance with OMB Circulaz <br />Federal pass through funds A-133 (i.e. Single Audit) <br />May use Federal funds, <br />but not State funds. <br />6of10 <br />