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Non-Profit <br />Organizations <br />For-profit <br />Organization other <br />than a hospital and an <br />organization named in <br />OMB Circulaz A-122 <br />as not subject to that <br />circular. <br />OMB Circular OMB Circular <br />A-122 A-133 and UGMS <br />48 CFR Part 31, <br />Program audit <br />Contract Cost <br />conducted by an <br />Principles <br />independent <br />Procedures, or <br />certified public <br />uniform cost <br />accountant in <br />accounting <br />accordance with <br />standards that <br />Governmental <br />comply with cost <br />Auditing <br />principles <br />Standards. <br />acceptable to the <br />federal or state <br />UGMS;OMB <br />Circular A-110 and <br />applicable Federal <br />awarding agency <br />common rule <br />UGMS and applicable <br />Federal awarding <br />agency common rule <br />A chart of applicable common rules is located on the Internet at <br />httu://www.whitehouse.aov/omb/m-ants/chart.html. OMB Circulars will be applied with the <br />rnodifications prescribed by UGMS with effect given to whichever provision imposes the more <br />stringent requirement in the event of a conflict. <br />Section 6.02 Independent Single or Program-Speci n sa e fundis awd d or attlelas $500,000' n <br />fiscal year expends a total amount of at least $500,000 <br />federal funds awarded, Contractor must have a single audit orprogr e Single A dit Act of 1984, P <br />with the Office of Management and Budget (OMB) Circ. No. A-133, <br />L 98-502, 98 Stat. 2327, and the Single Audit Act Amendments of 1996, P L 104-156, 110 Stat. <br />1396. The $500,000 federal threshold amount includes federal funds passed through by way of state <br />agency awards. The HHSC Office of Inspector General(OIG) will notify the Contractor to complete <br />the Single Audit Deternunation Registration Form. If Contractor fails to complete the Single Audit <br />Determination Form within thirty (30) days after notification by OIG to do so, Contractor shall be <br />subject to DSHS sanctions and remedies for non-compliance with this Contract. The audit shall be <br />conducted by an independent certified public accountant and in accordance with applicable OMB <br />Circulars, Government Auditing Standards, and Uniform Grant Management Standards (UGMS) <br />located on the Intemet at <br />htt ://www.Qovernor.state.tx.us/divisions/state rants/ uicielines/files/UGMS062004•doc. Contractor <br />shall procure audit serv ices in compliance with this section, state procurement procedures, as well as ty, with the provisions of UGMS. Contractor, unless Contractor is a govemme~s entishall hall ot use the <br />competitively re-procure independent single audit services every five (5) y <br />same lead or coordinating audit partner (having primary responsibility for the audit) to conduct the <br />independent audit for more than five (5) consecutive years. Procurement of audit services must <br />comply with che procurement standards of 45 CFR Part 74 or 92, as applicable, including obtaining <br />6/5/08 Page 11 of 38 <br />General Provisions (Core Subrecipient 2009) <br />