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 9 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.