Pass-Through Funding for Local Agencies
Federal funding that is passed through to a subrecipient (local agency or non-federal agency) to carry out a federal program is subject to the requirements of the Office of Management and Budget (OMB) Circular A-133, Audits of State, Local Governments and Nonprofit Organizations. According to the circular, subrecipients that expend $500,000 or more in total federal awards during their fiscal year must:
- Have a single audit or program-specific audit conducted.
- Submit the audit to the Federal Audit Clearinghouse within 30 days after receipt of the auditor’s report(s), or within 9 months after the end of the audit period, whichever is earlier, unless a longer period is agreed to in advance by the federal agency that provided the funding or a different period is specified in a program-specific audit guide.
- Provide a certification letter to WYDOT that states:
- An audit was conducted.
- The schedule of findings and questioned costs disclosed no audit findings related to WYDOT funding.
- The summary schedule of prior audit findings did not report on the status of any audit findings related to WYDOT funding.
- Provide WYDOT with a copy of the audit report and corrective action plan only when a subrecipient's audit report includes material findings related to WYDOT funding.