Local Agencies

Pass-Through Funding for Local Agencies

Federal funding that is passed through to a subrecipient (local agency or non-federal agency) to carry out a federal program is subject to the requirements of the Office of Management and Budget (OMB) 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F According to Subpart F, subrecipients that expend $750,000 or more in total federal awards during their fiscal year must:

• Have a single audit or program-specific audit conducted.
• Submit the audit to the Federal Audit Clearinghouse within 30 days after receipt of the auditor’s report(s), or within nine months after the end of the audit period, whichever is earlier, unless a longer period is agreed to in advance by the federal agency that provided the funding or a different period is specified in a program-specific audit guide.
• Provide a certification letter to WYDOT that states: 
  • An audit was conducted.
  • The schedule of findings and questioned costs disclosed no audit findings related to WYDOT funding.
  • The summary schedule of prior audit findings did not report on the status of any audit findings related to WYDOT funding.
• Provide WYDOT with a copy of the audit report and corrective action plan only when a subrecipient's audit report includes material findings related to WYDOT funding.