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x ;~ ATTACHMENT D Notfce of Certain Reporting and Audit Requirements Grantee shall comply with ail rules and reporting requirements established by statute or administrative rules. For convenience, the requirements of 9 ~ N.C.A.C. Subchapter 3M.0205 are set forth in this Attachment. All reports must be submitted to DHHS Controller's office, Audit Resolution & Monitoring Branch, 2019 MSC, Raleigh, NC 27699-2019. The applicable prescribed requirements are found in the Office of the State Auditor's Audit Advisory #ADV-2005-001, North Carolina General Statute 1430-6-22 & 23 entitled "lJse of State Funds by Non- State Entities" and implementation of Required Rules, 09 NCAC 03M .0102 -0802, North Carotins Administrative Code, issued September 2005. The Office of State Auc~tor's Audit Advisory #ADV-2005- 001, forms and additional policy statements are available on the State Auditor's Internet web site at www.ncauditgr net. From the home page select "Non Profits." Select the "Regulations" tab for the standards and the "Forms" tab to download forms as needed. The Contractor's fiscal year runs from July to June. Reporting Thresholds There are three reporting thresholds established for grantees and subgrantees receiving State funds. The reporting thresholds are: (NOTE: threshold is based art iota! ofstara grants from all state entities.} (1) Less than $25,000 - A grantee that receives, uses, or expends State funds in an amount less than twenty-five thousand doNars {$25,000} within its first fiscal year must -comply with the reporting requirements established by 9 N.C.A.C. Subchapter 3M including: {A) A certification completed by the grantee Board and management stating that the State funds were received, used, or expended for the purposes for which they were granted; and (B) An accounting of the State funds received, used, or expended. All reporting requirements shall be filed with the funding agency within six months after the end of the grantee's fiscal year in which the State funds were received. {2) $25,000 up to $500,000 - A grantee that receives, uses, or extends State funds in an amount of at least twenty-five thousand ($25,000) and up to five hundred thousand dollars ($500,000) within its fiscal year must comply with the reporting requirements established by this Subchapter including: (A) A certification completed by the grantee Board and management stating that the State funds were received, used,. or expended for the purposes for which they were granted. (B) An accounting of the State funds received, used, or expended; and (C} A description of activities and accomplishments undertaken by the grantee with the State funds. All reporting requirements shall be filed with the funding agency within six months after the end of the grantee's fiscal year in which the State funds were received. (3) Greater than $500,000 - A grantee #hat receives, uses, or expends State funds and in the amount greater than five hundred thousand dollars ($50Q000) within its fiscal year must comply with the reporting requirements established by this Subchapter including: (A) A certification completed by the grantee Board and management stating that the State funds were received, used, or expended for the purposes for which they were granted. (B) An audit prepared and completed by a licensed Certified Public Accountant for the grantee consistent with the reporting requirement of this Subchapter; and (C} A description of activities and accomplishments undertaken by the grantee with the State funds. Al! reporting requirements shalt be filed with both the funding agency and the Office of the State Auditor within nine months after the end of the grantee's fisca( year in which the State funds were received. DHHS (~ 1107) I~em# 37 Attachment number 1 Page 230 of 237