[Annual-Report-Contacts-News] OAMs out-for-comment - subrecipient monitoring

[HAMILTON Robert W * DAS]

Good morning,

As you may know, 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance<https://www.ecfr.gov/cgi-bin/text-idx?SID=88d0f4a6b25aab235e7205d47479a8db&mc=true&node=pt2.1.200&rgn=div5>) had some revisions last year, and among those was a renumbering of the pass-through entity responsibilities from §200.331 to §200.332. OAM 30.40.00 Federal Compliance: Subrecipient Monitoring and Audit Reviews and OAM 75.30.02.FO Sample Completion Letter for Review of Subrecipient Single Audit have been updated to reflect this new citation. OAM 75.30.01.FO Uniform Guidance Subpart F Review Checklist did not refer to what was §200.331, and all other references remain valid. Therefore, we're not proposing any changes to it.

While no other changes were made to OAM 30.40.00, there were additional changes to OAM 75.30.02 related to when a subrecipient does not receive a Single Audit because their federal expenditures did not exceed $750,000. Specifically, agencies cannot simply rely upon an audit opinion and whether it refers to a Single Audit report to determine whether one was done, contacting the subrecipient will likely be necessary. Therefore, for OAM 75.30.02, we've included both a track changes version and a clean one.

The exposed OAMs can be accessed by clicking at the links below:

OAM 30.40.00<https://www.oregon.gov/das/Financial/Acctng/Documents/30.40.00%20-%20Subrecipient%20Monitoring.pdf>

OAM 75.30.02.FO - Clean<https://www.oregon.gov/das/Financial/Acctng/Documents/75.30.02.FO%20Sample%20Completion%20Letter.pdf>

OAM 75.30.02.FO - Track Changes<https://www.oregon.gov/das/Financial/Acctng/Documents/75.30.02.FO%20Sample%20Completion%20Letter%20-%20track%20changes.pdf>

Please provide any comments to me by close of business on Monday, April 19.

Thank you for your participating in these important updates.

Rob

Robert W. Hamilton, CPA
Statewide Accounting and Reporting Services Manager
Chief Financial Office
Department of Administrative Services
Cell: (971) 719-3031
http://www.oregon.gov/DAS/financial/acctng

Data Classification: Level 1 - Published

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