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OMB Circular Mo. A-133 http://wwwl.whitehouse.g...circulars/a133 /a133.htm1 e u clearinghouse designated by OMB the data collection form prepared in accordance with §_.320(b), as applicable to aprogram-specific audit, and the reporting required by the program-specific audit guide to be retained as an archival copy. Also, the auditee shall submit to the Federal awazding agency or pass-through entity the reporting required by the program-specific audit guide. (3) When aprogram-specific audit guide is not available, the reporting package for aprogram-specific audit shall consist of the financial statement(s) of the Federal program, a sutrunary schedule of prior audit findings, and a corrective action plan as described in paragraph (b)(2) of this section, and the auditoi s report(s) described in pazagraph (b)(4) of this section. The data collection form prepazed in accordance with §_.320(b), as applicable to aprogram-specific audit, and one copy of this reporting package shall be submitted to the Federal clearinghouse designated by OMB to be retained as an archival copy. Also, when the schedule of findings and questioned costs disclosed audit findings or the summary schedule of prior audit findings reported the status of any audit findings, the auditee shall submit one copy of the reporting package to the Federal clearinghouse on behalf of the Federal awarding agency, or directly to the pass-through entity in the case of a subrecipient. Instead of submitting the reporting package to the pass-through entity, when a subrecipient is not required to submit a reporting package to the pass-through entity, the subrecipient shall provide written notification to the pass-through entity, consistent with the requirements of §_.320(e)(2). A subrecipient may submit a copy of the reporting package to the pass-through entity to comply with this notification requirement. (d) Other sections of this part may apply. Program-specific audits are subject to §_.100 through §_.215(b), §_.220 through §_.230, §_.300 through §_.305, §_.315, §_.320(f) through §_320(j), §_.400 through §_.405, §_.510 through §_.515, and other referenced provisions of this part unless contrary to the provisions of this section, a program-specific audit guide, or program laws and regulations. Subpart C--Auditees §_.300 Auditee responsibilities. The auditee sha1L• (a) Identify, in its accounts, all Federal awazds received and expended and the Federal programs under which they were received. Federal program and award identification shall include, as applicable, the CFDA title and number, award number and year, name of the Federal agency, and name of the pass-through entity. (b) Maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. (c) Comply with laws, regulations, and the provisions of contracts or grant agreements related to each of its Federal programs. (d) Prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with §_.310. (e) Ensure that the audits required by this part are properly performed and submitted when due. When 14 of 32 10/20/97 11:15:34