The New Federal Single Audit Under the Super Circular and How It Affects Community Health Center Audits

Effective December 26, 2014 for fiscal year-ends of December 31, 2015 and forward, the Uniform Grant Guidance (Super Circular), Subpart F replaces OMB Circular A-133 for the Federal Single Audit requirements. This resulted in reforms to the audit requirements, as well as the cost principles and administrative requirements under the Federal Single Audit. At the same time, HRSA has issued new guidance (Policy Information Notices) on budgeting and accounting, and sliding fee scale and billing that compliance is tested under the single audit. This session will assist CHCs in preparing for these new audit and compliance requirements for their external audits as well as their operational site visits (OSVs).

• Understand the changes created by the Uniform Grant Guidance for the Federal Single Audit.
• Discuss the 330 grant compliance requirement and how it is tested in the Federal Single Audit.
• Relate 330 grant guidance (PINs) and how they impact the Federal Single Audit compliance testing.