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Addressing Local Agency Federal Fund Reporting in Agreement Language

Addressing Local Agency Federal Fund Reporting in Agreement Language. Tom Hoots HPO Program and Funding Services January 30, 2009. OMB Circular A-133:. Sets standards for the Single Audit Act Agencies report Federal funds passed through to them $500,000 per year threshold. Entities:.

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Addressing Local Agency Federal Fund Reporting in Agreement Language

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  1. Addressing Local Agency Federal Fund Reporting in Agreement Language Tom Hoots HPO Program and Funding Services January 30, 2009

  2. OMB Circular A-133: • Sets standards for the Single Audit Act • Agencies report Federal funds passed through to them • $500,000 per year threshold

  3. Entities: • Pass-Through Entity: ODOT • Non-Federal entity that provides a Federal award to a subrecipient to carry out a Federal program. • Subrecipient: Local Agency • Non-Federal entity that expends Federal awards received from a pass-through entity to carry out a Federal program.

  4. Let’s Review: • Subrecipient: Local Agency • Non-Federal entity that expends Federal awards…. • What about funds ODOT spends to pay Consultants and Contractors directly?

  5. Back to Circular A-133: • Subrecipient/Vendor Determination • Subrecipient uses Federal funds to carry out a program of the organization as compared to providing goods or services for a program of the pass-through entity. • Is it ODOT’s project, or is it the Local Agency’s project?

  6. What about Vendors? • Vendor is a dealer, distributor, or other seller providing goods or services that are required for the conduct of a Federal program. • Consultants and Contractors • Local Agencies working as Consultants?

  7. Agreement Language: • State needs to advise whether Agency is a subrecipient or vendor. • If Agency is subrecipient, State must provide CFDA Number and Program Title for Federal program. • FHWA funds: CFDA 20.205 • Highway Planning and Construction

  8. Current Language: • State considers Agency a sub-recipient of the Federal funds under this Agreement. • The Catalog of Federal Domestic Assistance (CFDA) number for the Project is 20.205, Highway Planning and Construction.

  9. Reporting: • ODOT compiles SEFA: Schedule of Expenditures of Federal Awards • ODOT reports amounts passed through to Local Agencies (*New!*) • Local Agencies report amounts of all Federal funds expended, not just ODOT/FHWA funds • Local Agency reports must include CFDA Number, Program Title for each Federal program.

  10. Questions? Tom Hoots Federal Aid Programming ODOT, Program and Funding Services 355 Capitol Street NE, Room 207 Salem, OR 97301 503-986-3534 thomas.e.hoots@odot.state.or.us http://intranet.odot.state.or.us/highwaybudget/project_funding.htm

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