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DAAS-73 5 <br /> (revised 2/16) <br /> state funds. The Department of Health and Human Services will provide confirmation of <br /> federal and state expenditures at the close of the state fiscal year. Information on audit and <br /> fiscal reporting requirements can be found at <br /> https://www.nc r�s.gov/NCGrants/PublicReportsRegulations jsp <br /> The following provides a summary of reporting requirements under NCGS 143C-6-22 and 23 <br /> and OMB Uniform Guidance 2 CFR Part 200 based upon funding received and expended <br /> during the service 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 <br /> (i.e. 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 Funds or Schedule of Receipts and Expendi- <br /> $750,000 in Federal tures <br /> Funds <br /> OR <br /> Audited Financial Statements in <br /> Compliance with GAO/GAS <br /> (i.e. Yellow Book) <br /> • $50000 +in State funds Audited Financial Statement in May use State funds, but <br /> but Federal pass through compliance with GAO/GAS (i.e. not Federal Funds <br /> in an amount less than Yellow Book) <br /> $750,000 <br /> • $500,000+in State funds Audited Financial Statement in May use State and Federal <br /> and $750,000+ in Federal compliance with OMB Uniform funds <br /> pass through funds Guidance 2 CFR Part 200 <br /> (i.e. Single Audit) <br /> 6 <br />