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DOA-735 <br />(revised 6/09) <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 />http://www.ncauditor.net/nonprofitsite. <br />The following provides a summary of reporting requirements under NCGS 143C-6-22 and 23 <br />and OMB Circular A-133 based upon funding received and expended during the service <br />provider's fiscal year. <br />Annual Expenditures Report Required to AAA Allowable Cost for Reporting <br />• Less than $25,000 in Certification form and State N/A <br />State or Federal funds 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 />• Greater than $25,000 Certification form and Schedule of N/A <br />and less that $500,000 Grantee Receipts >$25,000 and <br />in State or Federal Funds 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 />• $500,000+ in State funds Audited Financial Statement in May use State funds, but <br />and Federal pass through compliance with GAO/GAS (i.e. not Federal Funds <br />in an amount less than Yellow Book) <br />$500,000 <br />• $500,000+ in State funds Audited Financial Statement in May use State and Federal <br />and $500,000+ in Federal compliance with OMB Circular funds <br />pass through funds (i.e. A-133 (i.e. Single Audit) <br />at least $1,000,000) <br />• Less than $500,000 in State Audited Financial Statement in May use Federal funds, <br />funds and $500,000+ in compliance with OMB Circular but not State funds. <br />Federal pass through funds A-133 (i.e. Single Audit) <br />6 of 10 <br />