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DOA-735 <br /> (revised 2/12) <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 /> 12. Audit/Assessment Resolutions and Disallowed Cost. It is further understood that the <br /> community service providers are responsible to the Area Agency for clarifying any audit <br /> exceptions that may arise from any Area Agency assessment, county or community service <br /> provider single or financial audit, or audits conducted by the State or Federal Governments. In <br /> the event that the Area Agency or the Department of Health and Human Services disallows any <br /> expenditure made by the community service provider for any reason, the County shall promptly <br /> 6of10 <br />