OMB Uniform Guidance - Key Impacts on CNCS Grantees - Audit Requirements

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OMB Uniform Guidance

Key Impacts on CNCS Grantees

5 - Audit Requirements

Dear Colleagues,

This is the fifth in a series of messages concerning the Uniform Guidance (2 CFR Part 200) and what it means to CNCS grantees. The regulation section number denotes where in the Uniform Guidance you can find the rule.

§200.501. Audit Requirements - Raises the single audit threshold from $500,000 to $750,000. Now, a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Some non-federal entities that were required to conduct an A-133 audit in the past will no longer be required to do so.

Why is this important?

CNCS will be focused on ensuring that grantees have used the proper threshold for determining whether a single audit is required.   If single audits are required, failing to perform them timely may result in a hold being placed on grant funds or denial of funding.

What You Should Do:

All grantees should obtain audit training which will include determining when a single audit is required .  Further, non-federal entities falling below the $750,000 threshold will be monitored under CNCS’s standard operating procedures. 

Grantees should ensure that their organization has taken the necessary steps to follow the audit requirements in subpart F of the Uniform Guidance. Adherence to these requirements is important to be in compliance and to satisfy any future audits or monitoring reviews.

Do not send documentation to CNCS. When conducting grant oversight, CNCS staff will request specific documents and records when necessary.

If you have concerns or questions regarding appropriate requirements for audit requirements, please send them to  Your feedback and questions will guide us to develop additional information and assistance.

In Service,

Dana Bourne, Chief Grants Officer
Corporation for National and Community Service Grant Offices
Washington, DC and Philadelphia, Pennsylvania