A133 Pilot Demonstration

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A-133 Pilot Demonstration

• FDP Audit Subcommittee

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A-133 Pilot Demonstration

• -OMB Circular A-133,
• -Subpart CAuditees,
• -Section 320 Report Submission,
• - (e) Additional submission by
  subrecipients

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A-133 Pilot Demonstration

• Subrecipient
• Submit a reporting package to pass-thru if
  findings or questioned costs identified in
  current or prior year.
• If no findings or questioned costs, provide
  written notification to the pass-through
• an audit was conducted in accordance with A-133
  (period covered, amount, and CFDA number).
• schedule of findings and questioned costs
  disclosed no audit findings relating to the
  pass-through entity in the current or prior year.

4

• -OMB Circular A-133,
• -Subpart D--Federal Agencies and Pass-Through
  Entities
• -Section 400 Responsibilities.
• -(d) Pass-through entity responsibilities.

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A-133 Pilot Demonstration

• Pass-Thru
• (4) Ensure that subrecipients subject to A-133
  have met the audit requirements of A-133

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A-133 Pilot Demonstration

• Purpose
• Accumulate meaningful statistical data to
  support
• The requirement to verify the non-existence of
  findings, through a negative assurance
  confirmation, with other grantees, who are
  themselves prime recipients with an established
  cognizant federal agency, should not be required
  within an RD Cluster program.

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A-133 Pilot Demonstration

• Purpose
• Secondarily the FDP would create a tool for
  streamlining the required notification and review
  process within the RD Cluster and work with the
  Clearinghouse to support such database.

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A-133 Pilot Demonstration

• Timing
• -Complete modifications to system Jan 31st
• -Limited testing of system February 28th
• -Pilot System - March and April
• -Role out to FDP Membership May 2007
• -Collect data for 2005-2007 June 2008
• -Review data, assess next steps Sept 2008