COM 0568.000 1996-1998 - Laserfiche WebLink

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OMB Circular No. A-133 http://wwwl.whitehouse.g...circulars/a133 /a133.htm1 o (.n Program income. (K) Real property acquisition and relocation assistance. (L) Reporting. (M) Subrecipient monitoring. (N) Special tests and provisions. (xiii) Auditee Name, Employer Identification Number(s), Name and Title of Certifying Official, Telephone Number, Signature, and Date. (xiv) Auditor Name, Name and Title of Contact Person, Auditor Address, Auditor Telephone Number, Signature, and Date. (xv) Whether the auditee has either a cognizant or oversight agency for audit. (xvi) The name of the cognizant or oversight agency for audit determined in accordance with §_.400(a) and §_.400(6), respectively. (3) Using the information included in the reporting package described in pazagraph (c) of this section, the auditor shall complete the applicable sections of the form. The auditor shall sign a statement to be included as part of the data collection fotm that indicates, at a minimum, the source of the infotmation included in the form, the auditor's responsibility for the information, that the form is not a substitute for the reporting package described in paragraph (c) of this section, and that the content of the form is limited to the data elements prescribed by OMB. (c) Reporting package. The reporting package shall include the: (1) Financial statements and schedule of expenditures of Federal awards discussed in §_.310(a) and §_.310(6), respectively; (2) Summary schedule of prior audit findings discussed in §_.315(6); (3) Auditor's report(s) discussed in §_.505; and (4) Corrective action plan discussed in §_.315(c). (d) Submission to clearinghouse. All auditees shall submit to the Federal clearinghouse designated by OMB the data collection form described in pazagraph (b) of this section and one copy of the reporting package described in paragraph (c) of this section for: (1) The Federal clearinghouse to retain as an azchival copy; and (2) Each Federal awarding agency when the schedule of findings and questioned costs disclosed audit findings relating to Federal awards that the Federal awarding agency provided directly or the summary schedule of prior audit findings reported the status of any audit findings relating to Federal awards that the Federal awarding agency provided directly. 19 of 32 10/20/97 11:15:35