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Creating an Interactive Single Audit Database a State’s Perspective. Pass-throughs’. Association of Government Accountants Central PA Chapter in Harrisburg Hearing Room 1 of the Keystone Building 11:00 a.m. – 11:50 a.m. February 9, 2011. George D. Strudgeon, CPA - PowerPoint PPT Presentation
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Creating an Interactive Single
Audit Database
a State’s Perspective
Pass-throughs’
George D. Strudgeon, CPAAudit Director, Auditor of Public AccountsRichmond, [email protected]
Association of Government AccountantsCentral PA Chapter in HarrisburgHearing Room 1 of the Keystone Building11:00 a.m. – 11:50 a.m.February 9, 2011
Federal Government Compared to Pass-throughs
• Who are Pass-throughs, what they do and Provide
• Dollars Awarded
• Number of Grants
• Single Audits to Review
• Federal Audit Clearinghouse: http://harvester.census.gov/sac/
Federal Audit Clearinghouse (FAC) INSTRUCTIONS Purpose: Provide instructions for: Determining Number of Grants Awarded by the Federal Government and by Pass-through Entities ............................................................................................................................... Pages 1-8 Determining Dollars Awarded Directly by the Federal Government and Awarded by Pass-through Entities ............................................................................................................... Pages 9-15 Determining Number of Grant Recipients Receiving Funds from the Federal Government, Pass-through Entities, or a Mixture of Both ................................................................................. Page 15 Obtaining Information from the FAC Go to: http://harvester.census.gov/sac/ Click on Search the Single Audit Database.
• Instructions and screenshots showing how to pull information from the FAC and recreate amounts in this report using: Excel, pivot tables, and the IF THEN function.
Interactive FAC
FAC Federal Agencies
Pass-throughs
Grantees
Feds
Pass-throughs
Sub-grantees
HHS
Florida Orange County
Community Service Center of South Orange County
A: Step into the shoes of the Federal Government
Q: What Do Pass-throughs Do?
The Feds
What did we get into?
Feds vs. Pass-throughs
Feds Pass-throughs
Make Grant Awards ü üAdvise on Grant Requirements ü üMonitor Grantees for Compliance ü üEnsure Direct Grantees get Audited ü üIssue management decisions on audit findings ü üPay Back Funds if Grantees are Bad û ü
Feds
Pass-throughs
Sub-grantees
HHS
Florida
Orange County
Community Service Center of South Orange County
1
2
-
1
1
1
-
Feds
Pass-throughs
$908 B
$134 B
Dollars Awarded
$1.00
$0.15
.
Feds
Pass-throughs
195 k
327 k
Number of Grants
5
8
.
HHS
1 VA DSS
120 Localities
HHS
1 VA Dept for Aging
25 Local Agencies on Aging
HHS
1 VA BHDS
40 Community Services Boards
Why Pass-throughs Have More Grants (Virginia Examples)
3
185
HHS
Virginia
Number of Grants from the prior slide’s examples
Feds
Pass-throughs
25.9 k
26.3k
Number of Grantees to Monitor
100
102
How Does the Math Work?
14,410 11,500 11,954
25,910 26,364
FedsMixed
Pass-throughs
How Does the Math Work?
14,410 11,500 11,954
37,864
FedsMixed
Pass-throughs
32%38%30%
Recap - Pictures
Recap - Words
• Non-Federal Entities, that are responsible for protecting Federal funds just like the Feds
• For every $1.00 the federal government awards, $0.15 is awarded by pass-throughs
• For every 5 grants the federal government makes, pass-throughs make 8
• 32% of the Single Audits in the FAC, the Feds do not need to review or make management decisions
A State’s Perspective
Pass-throughs’
Equal Toolsfor
Equal Work
