fiscal officers training manual - New York State Conference of Local ...

FISCAL OFFICER TRAINING MANUALSINGLE AUDIT (A133)Business Process (what is it?)The Single Audit report is an audited report that details any federal funding received by counties and subcontractedservice providers in a fiscal year.Brief Description of Process: (how does it work?)The provider receives a request from its overseeing county government authority to report any federal awards or federalgrant funding received in the past fiscal year. The provider completes a form and submits it to the government authority toensure proper reporting.It is expected that counties have the report audited and that a copy be on hand in case the agency is selected to beaudited by the Federal government.Frequency:The single audit is done on a yearly basis.Instructions:1. Receive Single Audit reporting request from the county government authority.2. Identify any federal funding received for the past fiscal year from all revenues sources, including State Aidfunding letters, Federal Salary Sharing, etc.3. Complete the Single Audit Summary Information for Federal Programs form. Information includes programname, federal agency, Catalogue of Federal Domestic Assistance number, award amount and internalexpense and revenue account numbers.4. Submit the Single Audit form to the county government authority by the specified due date. The Departmentof Mental Health Federal Funding information will be combined with other departments’ reports to summary atotal Federal Funding report for the county.Resources:OMH's Spending Plan Guidelines - Federal Funds Guidelineshttp://www.omh.state.ny.us/omhweb/spguidelines/PDF/096_FederalFundsGuidelines.pdfChristopher C. KirmsNYS Office of Mental HealthCapital District Psychiatric CenterLower Unit N ‐ Bureau of Audit75 New Scotland AvenueAlbany, NY 12208(518) 474‐7653(518) 956‐9438 (Fax)Date: May 1, 2011OMH Review: 4/1/11