AUDIT REQUIREMENTS CERTIFICATION
UGLG MUST PROVIDE THIS FORM WITHIN 60 DAYS OF FISCAL YEAR END
Today’s Date / UGLG Fiscal Year / MM/DD/YY to MM/DD/YYUGLG Name / CDBG Funds expended on this
Project during FY above / $
CDBG Grant # / Other Federal funds expended during this FY / $
Contact Name / Total Federal funds expended
during this FY / $
Contact Email / Date Audit Scheduled to Begin
Contact Phone / Date Audit due to MEDC
Please answer the following questions to help determine whether a Single Audit is required and which federal guidance should be followed for the Single Audit. Complete and submit to your CDBG Program Specialist.
1. Were CDBG funds spent on this project during the UGLG’s fiscal year?
Yes☐Continue to 2.
No ☐Single Audit is not required by the CDBG programfor this fiscal year, but may be required by other federal funding sources. Please skip the remaining questions, certify and date this form and submit it.
2. Was the UGLG’s fiscal year endprior to 12/31/15?
Yes☐Continue to 3
No ☐Skip to 4
3. Were the total Federal funds expended during the UGLG’s fiscal year as set forth aboveequal to or greater than $500,000?
Yes☐An A-133 audit is required - Please see OMB A-133 for detailed guidance on A-133 Single Audit guidelines. Continue to 5.
No ☐Single Audit is not required at this time. Please skip the remaining questions, certify and date this form and submit it.
4. Were the total federal funds expended during this fiscal year as set forth aboveequal to or greater than $750,000?
Yes☐A Single Audit under the Uniform Guidance (aka Omni Circular or Super Circular) is required. Please see the Uniform Guidance[1] and the CDBG Grant Administration Manual for detailed information on Single Audit requirements. Submission to the FAC is required. Continue to 6.
No ☐A Single Audit is not required at this time. Please skip the remaining questions, certify and date this form and submit it.
5. Will you submit the audit report and all related documents to the Federal Audit Clearinghouse (FAC)? This is required for all UGLG fiscal years ending on or after 12/31/15, and available for audits prior to 12/31/15.
Yes☐Since the Audit Report is for fiscal year ending on or after 12/31/15, it will be submitted to the FAC asrequired.
Yes☐Even though the Audit Report is prior to the fiscal year ended 12/31/15, it will be submitted to the FAC.
No ☐The Audit Report is prior to fiscal year ended 12/31/15 and will not be submitted to the FAC.
6. Auditor Selection – Both the Omni Circular 200.509 and A-133 subpart C.305outline specific instructions on auditor selection. The regulations require auditor qualifications to be an element of the selection process (including peer review under Omni 200.509). Auditors are not allowed to review their own work and independence is required. It is also required that the grantee make positive efforts to utilize small businesses, minority-owned firms and/or women’s business enterprises for audit work. Please confirm that auditor selection was done in compliance with these regulations.
Yes☐No ☐
We have reviewed the audit requirements noted in the above referenced Grant Agreement, the State of Michigan Grant Administration Manual, and the pertinent federal guidance and agree to comply with the requirements stated therein.
Signature of Certifying Official:______
Name & Title of Certifying Official: ______
Date: ______
Michigan Economic Development Corporation8-C
CDBG04.20.17
1
[1] OMB 2 CFR Chapter 1 & 2 – Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards 200.500 through 200.512