CDOT_diagrams_CH3
3-6 Single
Audit
Subrecipient
Audit Di
v
ision
DTR Project
Coordination Unit
Determine amount
of fede
r
al awards in
subrecipient
’
s F
Y
Prepare Single
Audit
Certification
F
orm
noting exemption
from 2 CFR 200
Subpart F
Send
F
orm to CDO
T
Audit Di
v
ision
Prepare Single
Audit report
Prepare Single
Audit
Certification
F
orm
Submit Standard
F
orm – Single
Audit Collection
(SF-SAC) to
F
ede
r
al
Audit Clearing House
(within the earlier of 30 days after auditor
’
s
report or 9 months after subrecipient
’
s F
Y
end)
Send
F
orm with Single
Audit report to CDO
T
Audit Di
v
ision
(within the earlier of 30
days after auditor
’
s
report or 90 days after
subrecipient
’
s F
Y
end)
Inform DTR Project
Coordination Unit and
subrecipient of findings
Place
F
orm and Re
v
iew
in
Audit Sharepoint
Access
Audit
Sharepoint
Re
v
iew Findings
Prepare summary
schedule and
corrective action
plan, as necessary
Re
v
iew Single
Audit Certification
F
orm
and Single
Audit report (if applicable)
for compliance with 2 CFR 200
Subpart F –
Audit Requirements
If less than $750,000
If more than $750,000