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Required Audit Documentation for Subrecipients

In accordance with Uniform Guidance (UG) §200.331 (Requirements for pass-through entities), Fred Hutchinson Cancer Research Center (Fred Hutch) must monitor the activities of subrecipients to ensure proper accountability and compliance with program requirements and achievement of performance goals. In order for Fred Hutch to fulfill the requirements of subrecipient monitoring, subrecipients must submit applicable audit documents for their most recent fiscal year. To assist you in determining which documents are applicable to your organization, we provide the following FAQ.

How do I know if my organization is subject to Uniform Guidance (UG) – Single Audit requirements?

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If your organization is a non-federal entity that expended $750,000 or more in U.S. federal funds during its fiscal year, then your organization is subject to UG audit requirements. If your organization expended less than $750,000 in U.S. federal funds, then you are not subject to UG audit requirements. For further guidance on UG audit requirements, see 2 CFR §200.501.

If my organization is subject to UG audit requirements, what forms or documents are required?

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If your organization has submitted an audit report via the Federal Audit Clearinghouse (FAC), we do not need additional documentation from your organization at this time, and will be in contact should we require supplemental information. If your organization has not submitted an audit report via the FAC, please complete the Subrecipient Certification and Financial Form (SCFF) with the required supporting documentation as indicated in the SCFF and submit to a-133data@fredhutch.org.

If my organization is NOT subject to UG audit requirements, what forms or documents are required?

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Please refer to the Required Subrecipient Audit Documents to determine what documents are required from your organization and submit to a-133data@fredhutch.org.

What if my organization does not have audited financial statements in English?

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Please provide a letter in English from an authorized institutional official documenting:

  • the successful completion of the audit, and
  • whether or not there were findings associated with Fred Hutch's subaward to your institution and, if so, the nature of and management of those findings.

What is a program-specific audit report?

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A program-specific audit report is a financial and compliance audit of a specific award(s) and is typically requested by the funding agency per the terms of the award or agreement. The audit reports are usually done in accordance with Uniform Guidance CFR 200.507 - Program-specific audits. However, some program-specific audits do not follow the requirements because they have been requested by a non-U.S. agency.

Who do I contact if I have questions regarding the required audit documentation for my subaward from Fred Hutch?

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Please email any questions or required audit documentation to a-133data@fredhutch.org.