Chapters:
- Payments
- Period of Availability of Funds
- Matching or Cost Sharing Requirements
- Program Income
- Adjustments to Awards
- Costs Requiring Prior Approval
- Property and Equipment
- Acquisition of Property and Equipment
- Screening
- Loss, Damage, or Theft of Equipment
- Equipment Acquired With Crime Control Act Block/Formula Funds
- Equipment Acquired With Juvenile Justice Act Formula and Victims of Crime Act Assistance (Formula) Funds
- Equipment and Nonexpendable Personal Property Acquired With Discretionary Funds
- Real Property Acquired With Formula Funds
- Real Property Acquired With Discretionary Funds
- Federal Equipment
- Replacement of Property (Equipment and Nonexpendable Personal Property)
- Retention of Property Records
- Supplies
- Copyrights
- Patents, Patent Rights, and Inventions
- Procurement under
Awards of Federal Assistance - Allowable Costs
- Conference Approval, Planning and Reporting
- Indirect Costs
- Confidential Funds
- Unallowable Costs
- Subrecipient Monitoring
- Reporting Requirements
- Retention and Access Requirements for
Records - Suspension or
Termination for Convenience - Closeout
- Audit Requirements
- Audit Threshold
- Audit Objectives
- Audit Reporting Requirements
- Audit Submission Requirements
- Submission of Audit Reports
- Audit Report Confirmation Requests
- Due Dates for Audit Reports
- Audit Compliance
- Resolution of Audit Reports
- Top 10 Audit Findings (Fiscal Year 2009)
- Audit of Subrecipients
- Technical Assistance
- Full-Scope Auditing
- Commercial (For-Profit) Organizations
- Failure to Comply
- Office of Inspector General Regional Offices
- The American Recovery and Reinvestment Act
of 2009- Background
- Recovery Act Programs Administered by the Office of Justice Programs
- Supplanting Rules within the Recovery Act Programs
- Special Conditions
- Reporting Requirements for the Recovery Act
- Government-Wide Data Reporting Requirements
- Technical Requirements
- Delegation of Reporting Requirements under the Recovery Act
- Key Reporting Time Frames
- Data Quality Requirements
- Grant Fraud, Waste,
and Abuse - Payment Programs
Audit Requirements
Audit Threshold
If you are a non-Federal entity that expended $500,000 or more in Federal funds (from all sources including pass-through subawards) in your organization’s fiscal year (12-month turnaround reporting period), then you are required to arrange for a single organization-wide audit conducted in accordance with the provisions of Office of Management and Budget (OMB) Circular A-133 [PDF - 176 Kb].
If you are a non-Federal entity that expended less than $500,000 a year in Federal awards, you are exempt from Federal audit requirements for that year. However, you must keep records that are available for review or audit by appropriate officials including the Federal agency, pass-through entity, and U.S. Government Accountability Office (GAO).