Frequently Asked Questions & Related Links
For all single audit inquiries, issues and concerns not addressed below, please send them to
RA-BOASingleAuditInquiries@pa.gov.
Question 1.
When will the Commonwealth of Pennsylvania begin to accept the electronic submission of the single audit report or program-specific audit reporting packages?
Answer:
Effective July 1, 2009 , the Bureau of Audits will begin accepting electronic submission of the single audit or program-specific audit reporting packages. Electronic submission is required for the fiscal year ending December 31, 2008 and subsequent years.
Question 2.
If a single audit report is required, when must the single audit report package be submitted?
Answer:
In accordance with §___.320 of OMB Circular A-133, the single audit reporting and program-specific audit reporting package along with the Data Collection Form (DCF) shall be submitted within the earlier of 30 days after the receipt of the auditor’s report(s) or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or overseeing agency.
Question 3.
Even though a subrecipient electronically transmits the single audit report package to the Federal Audit Clearinghouse (FAC), is the subrecipient still required to electronically transmit the single audit to the Commonwealth of Pennsylvania ?
Answer:
Yes, the subrecipient must electronically submit the single audit or program-specific audit reporting package to both the Commonwealth of Pennsylvania and the FAC. The Commonwealth of Pennsylvania and FAC each have their own requirements for submitting the reports.
Question 4.
Will the Bureau of Audits still accept hard copies of the single audit report?
Answer:
Electronic submission will be required for single audit reports for the fiscal year ending December 31, 2008 and subsequent years. Hard copies may continue to be submitted only for the fiscal years ending prior to December 31, 2008. When submitting hard copies, please note our new mailing address:
Comptroller Operations - Bureau of Audits
Division of Special Audit Services
Subrecipient Single Audit
Forum Place - 9th Floor
555 Walnut Street
Harrisburg, PA 17101
Single Audit-Related Links
AGA ~ Association of Government Accountants/Advancing Government Accountability
AICPA ~ American Institute of certified Public Accountants
CFDA ~ Catalog of Federal Domestic Assistance
FAC ~ Federal Audit Clearing House
GAO ~ U.S. Government Accountability Office
GASB ~ Governmental Accounting Standards Board
IIA ~ Institute of Internal Auditors
OMB ~ Circulars
OMB ~ March 2011 Compliance Supplement
OMB ~ Office of Management & Budget
PASBO ~ Pennsylvania Association of School Business Officials
PICPA ~ Pennsylvania Institute of Certified Public Accountants
