Required Audit Documentation for Subrecipients
In accordance with Uniform Guidance (UG) §200.332 (Requirements for pass-through entities), Fred Hutchinson Cancer Center (Fred Hutch) must monitor the activities of subrecipients to ensure proper accountability and compliance with program requirements and achievement of performance goals.
For Fred Hutch to fulfill the requirements of subrecipient monitoring, subrecipients must submit the applicable audit documents for their most recent fiscal year.
The following FAQ is provided to assist you in determining which documents apply to your organization.
General
How do I know if my organization is subject to Uniform Guidance (UG) – Single Audit requirements?
If your organization is a non-federal entity that expended $1,000,000 or more in U.S. federal funds during its fiscal year, then it is subject to UG audit requirements. You are not subject to UG audit requirements if your organization expended less than $1,000,000 in U.S. federal funds. For further guidance on UG audit requirements, see 2 CFR §200.501.
What if my organization does not have audited financial statements in English?
Submit a completed Audit Certification and Financial Questionnaire to a-133data@fredhutch.org. We will contact you for additional information.
What is a program-specific audit report?
A program-specific audit report is a financial and compliance audit of a specific award(s) and is conducted per Uniform Guidance CFR §200.507 – Program-specific audits. Per Uniform Guidance CFR §200.501, a non-federal entity may elect to perform a program-specific audit if the following conditions are met;
- The non-Federal entity expends Federal awards under only one Federal program (excluding research and development); and
- The Federal program's statutes or regulations, or terms and conditions of the Federal award, do not require a financial statement audit of the non-Federal entity.
Who do I contact if I have questions regarding the required audit documentation for my subaward from Fred Hutch?
Please email any questions or required audit documentation to a-133data@fredhutch.org.
Note: Fred Hutch cannot determine which type of audit your institution is required to complete. You must refer to 2 CFR §200.501 to identify the appropriate audit type for your entity based on factors such as entity type and annual federal expenditures.
Requirements
If my organization is subject to UG audit requirements, what forms or documents are required?
If your organization has submitted an audit report via the Federal Audit Clearinghouse (FAC), we do not need additional documentation and will contact you should we require supplemental information. If your organization has not submitted an audit report via the FAC, please complete the Audit Certification and Financial Questionnaire with the required supporting documentation and submit it to a-133data@fredhutch.org.
What forms or documents are required if my organization is not subject to UG audit requirements?
Please refer to the Required Subrecipient Audit Documents to determine what documents your organization needs and submit them to a-133data@fredhutch.org.
What forms or documents are required if my organization does not have a UG audit or audited financial statements?
Submit a completed Audit Certification and Financial Questionnaire to a-133data@fredhutch.org. We will contact you should we require supplemental information.