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Subrecipient Audit Requirements

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In accordance with Uniform Guidance (UG) §200.332 (Requirements for pass-through entities), Fred Hutchinson Cancer Center (Fred Hutch) must monitor the activities of its subrecipients to ensure their accountability and compliance with federal statutes, regulations, terms and conditions of the subaward, and that subaward performance goals are achieved.

For Fred Hutch to determine whether subrecipients have met audit requirements, subrecipients must submit applicable audit documents for their most recently completed fiscal year.

Please complete the Audit Certification and Financial Status Questionnaire (formerly the Subrecipient Certification and Financial Form) if your organization falls into any of the following categories:

  • U.S. government entity
  • U.S. entity that did not expend $750,000 or more in U.S. federal funds during the latest completed fiscal year
  • U.S. for-profit entity that did not expend $750,000 or more in U.S. federal funds during the latest completed fiscal year
  • Foreign entity (not formed under U.S. laws)
  • U.S. entity that does not submit an annual audit report to the Federal Audit Clearinghouse (Harvester)

If none of the above applies to your organization, additional documentation is not needed at this time, and we will be in contact should we require supplemental information.

Please contact a-133data@fredhutch.org if the audit contact for your organization has changed, or should you have questions or need additional information.

Required Subrecipient Audit Documents

Use the table and audit descriptions below to determine the required audit documents to be submitted to Fred Hutch. Please send all audit documents and questions to a-133data@fredhutch.org.

Entity Audit Status Audit Certification and Financial Questionnaire Required Audit Report/Audited Financials Required
U.S. entities that DID expend $750K or more in U.S. federal funds

* No, if the Single Audit is in Federal Audit Clearinghouse or FAC

*Yes, if the Single Audit is NOT in FAC

Single Audit Report submitted through Federal Audit Clearinghouse (FAC) required

OR

Program-Specific Audit Report

*Please see the descriptions below for further information
Foreign entities that DID expend $750K or more in U.S. federal funds
 Yes Single Audit Report OR Program-Specific Audit Report OR Audited Financial Statements
Entities that DID NOT expend $750K or more in U.S. federal funds Yes Audited Financial Statements

U.S. Entities that DID expend $750K or more in U.S. federal funds — Entities Subject to Uniform Guidance Single Audit Requirements

  • If subrecipient submitted a Single Audit Report through the Federal Audit Clearinghouse (FAC), audit reports will be accessed directly from the FAC. No additional documents are needed at this time.
  • If subrecipient has not submitted a Single Audit Report through the FAC, or has a Program-Specific Audit, send the audit report and the completed Subrecipient Certification and Financial Form to a-133data@fredhutch.org.

Foreign Entities that DID expend $750K or more in U.S. federal funds — Entities Subject to Uniform Guidance Single Audit Requirements

Entities are required to send the following:

  • Subrecipient Certification and Financial Form
  • UG Single Audit Report or Program-Specific Audit Report in English for the latest completed fiscal year or Audited Financial Statements in English for the latest completed fiscal year

Entities that DID NOT expend $750K or more in U.S. federal funds — Entities Not Subject to Uniform Guidance Single Audit Requirements

Entities are required to send the following:

  • Subrecipient Certification and Financial Form
  • Audited financial statements in English for the latest completed fiscal year