If a unit in a previous procurement process for its current auditor follows the (1) applicable procurement methods contained in 2 C.F.R. §§ 200.317–200.327 and (2) the requirements of 2 C.F.R. § 200.509, it may be able to use the same auditor. If a non-federal enterprise has not competitively tendered the audit contract (provided that the costs are above the micro-purchase threshold), it should not use the current auditor without conducting a new procurement process corresponding to 2 C.F.R. § 200.509. Can a non-federal corporation “reuse” an auditor with whom it has already contracted to conduct a single audit without reorganizing the order? (2) Notwithstanding paragraph ©(1) of this section, the OMB may approve a request by a federal procurement agency that a Type A program cannot be considered to pose a low risk to a particular recipient. For example, it may be necessary for a large Type A program to be reviewed annually at a particular recipient as the primary program in order for the Federal Procurement Office to comply with 31 U.S.C. 3515. The Federal Office of Public Procurement must inform the beneficiary and, if known, the auditor of the OMB‘s approval at least 180 calendar days before the end of the financial year to be audited. The Uniform Guidelines (2 CFR § 200) streamline and consolidate government requirements for obtaining and using federal grants to reduce administrative burdens and improve outcomes. It was published on the Federal Register (79 Fed. Reg.
75871) on December 19, 2014 and came into effect for new and continuation bonuses awarded effective December 26, 2014. Please note that the new rules will not affect grant funds awarded before December 26, 2014, unless the funds made available under these grants are carried forward to a new federal fiscal year or a continuation grant. (3) Any additional program that may be required to comply with the percentage of coverage rule described in paragraph (f) of this Division. This may require the reviewer to analyze more programs than the main programs than the number of type A programs. Management decisions shall include the reference numbers assigned by the auditor to each audit result in accordance with paragraph 200.516©. (iii) Supervision of the training of programme management staff of the Federal Public Procurement Agency as part of the uniform audit process. (d) give the statutory auditor access to the staff, accounts, books, records, supporting documents and other information necessary for the statutory auditor to carry out the audit required by this Part. e) None of the federal programs obtained audit results from any of the two previous audit periods during which they were classified as Type A programs: If the Uniform Guidelines require a non-federal entity to procure individual audit services, it must meet the procurement standards set out in Sections 2 C.F.R. §§ 200.317 to 200.327 of the Uniform Guidelines.
See 2 C.F.R. § 200.509(a). These sections of the Uniform Guidelines set out five authorized procurement methods for non-federal entities that provide federal financial assistance: (1) micro-procurement (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed offers (§ 200.320(b)(1)); (4) Proposals (§ 200.320(b)(2)); and (5) non-competitive government procurement (§ 200.320©(1)-(5)). A non-federal entity must apply these methods in conjunction with North Carolina law and any locally adopted procurement policy. See 2 C.F.R. § 200.318(a) (Obligation of non-federal agencies to “have and enforce documented procurement procedures in accordance with the laws and regulations of state, local and tribal areas, and the standards of [2 C.F.R. § 200.318]”). 3. Using the information contained in the declaration file described in point © of this Section, the statutory auditor shall complete the applicable data elements of the data collection form.
The statutory auditor shall sign a declaration to be included in the data collection form, in which at least the source of the information contained in the form, the responsibility of the statutory auditor for the information, the fact that the form does not replace the declaration file described in point © of this Section and that the content of the form is limited to the collection of the information required by OMB. (1) The examiner shall identify the most important federal programs to be marked with type A programs. Type A programs are defined as federal programs whose federal grants were awarded during the audit period and which exceed the levels described in the table to paragraph (b)(1): (i) two years have elapsed since the audit report in which the determination was made was submitted to the ACS; (g) documentation of the risk. The auditor should include in the audit documentation the risk analysis process used to determine the most important programs. This Part establishes standards to ensure consistency and consistency among federal organizations for the audit of non-federal entities that pay federal compensation. (e) Fourth stage. At a minimum, the auditor shall review all of the following programs as primary programs: (ix) A statement as to whether the audited officer qualifies as a low-risk audited institution under section 200.520. (iii) Responsible for appointing the federal agency‘s most senior performance audit liaison officer. First, a unit must determine the total cost of the single audit. Although this amount does not need to be accurate, the unit must collect enough information for its estimate to be adequate.
The unit relies on this estimate to determine the method of supply to be followed in Step 2. (3) Federal programs that have not recently been audited as major programs may pose a higher risk than federal programs that have recently been examined as major programs without audit results. (i) serve as the management contact point of the Federal Office for Public Procurement for the uniform audit process within and outside the Federal Government. With the exception of the acquisition of architectural, engineering, surveying, or certain other alternative construction supply services (see Section 3D of Chapter 143 of the General Statutes), North Carolina law does not require local government entities to participate in a tendering process for the purchase of services (including audit services). Non-federal enterprises may solicit tenders by adopting a locally applicable procurement policy if there is no generally applicable requirement under North Carolina law. In this case, a locally adopted policy would be more “restrictive” than North Carolina law. (1) The auditor shall identify high-risk Type B programmes at his professional discretion and in accordance with the criteria of § 200.519. However, the auditor is not required to identify more high-risk Type B programmes than at least one quarter of the number of low-risk Type A programmes classified as low-risk in accordance with Step 2 (point © of this section). With the exception of known significant internal control weaknesses or compliance issues, as discussed in paragraph 200.519(b)(1) and (2) and ©(1), a single risk criterion would rarely result in a Type B program being classified as high risk.
When identifying Type B programs to be evaluated, the auditor is advised to use an approach that provides the opportunity to be audited of different high-risk Type B programs as the primary program over a period of time. vii) Coordination of a management decision for cross-sectoral audit findings (see § 200.1 of this section) for federal programs of more than one agency, at the request of a federal contracting agency whose responsibilities are included in the audit finding of the audited officer. (6) Provide the OMB with the name of a single central management audit liaison officer who: (3) The inclusion of large risks and credit guarantees (loans) shall not result in the exclusion of programs other than Type A programs. If a federal program that provides loans exceeds four times the largest non-credit program, it is considered a significant loan program, and the auditor must consider that federal program as a Type A program and exclude its values when determining other Type A programs.