5. Nongovernmental Reports Compliance Requirement North Carolina General Statute 143C-6-23 of State – “Use Funds by Non-State Entities,” and North Carolina Administrative Code Chapter 9, Subchapter 03M Administration of State Grants” addresses reporting “Uniform requirements for nongovernmental entities. These regulations along with reporting forms may be accessed at: Audit Objective Determine applicable reporting requirements. – Suggested Audit Procedure 1. Determine if the organization is subject to G.S. 143C-6-23. 2. Determine what type of filing/report should be made with the NCDOT. 6. ARRA Reports Compliance Requirement - American Recovery and Reinvestment Act Reporting (ARRA). The NC Department of Transportation (NCDOT) is responsible for reporting project ARRA data to the Federal awarding agency. The subrecipient is responsible for reporting project ARRA data to NCDOT. Appropriate documents to meet the reporting requirements are provided to the subrecipient independent of the contract. In all cases (including months where no project work was performed), Project Status Reports are due to NCDOT by the 5th of each month and Employment Data Reports are due to NCDOT by the 7th of each month until the completion of the project. Audit Objective Determine that monthly Project Status Reports and Employment Data – Reports were submitted timely and are accurately prepared. Suggested Procedure - Ascertain that the grantee has accurately prepared the two ARRA data reports and documentation supports the reports. SUBRECIPIENT MONITORING passes this grant to its subrecipients who can pass the funds down further to another subrecipient. If this situation occurs, NCDOT relies on the Federal Compliance Supplement, Part 3, Section M. Subrecipient Monitoring, for guidance. If this situation does not occur, no testing is required at the local level. Compliance Requirement - American Recovery and Reinvestment Act: A pass through entity is responsible for identifying to the first-tier subrecipients the requirement to register in the Central Contractor Registration (CRC), including obtaining a Dun and Bradstreet Data Universal Numbering System (DUNS) number, and maintain the currency of that information (Section 1512(h), ARRA, and 2 CFR 176.50(c)).
5. Nongovernmental Reports Compliance Requirement – North Carolina General Statute 143C-6-23 “Use of State Funds by Non-State Entities,” and North Carolina Administrative Code Chapter 9, Subchapter 03M “Uniform Administration of State Grants” addresses reporting requirements for nongovernmental entities. These regulations along with reporting forms may be accessed at: Audit Objective – Determine applicable reporting requirements. Suggested Audit Procedure 1. Determine if the organization is subject to G.S. 143C-6-23. 2. Determine what type of filing/report should be made with the NCDOT. 6. ARRA Reports Compliance Requirement - American Recovery and Reinvestment Act Reporting (ARRA). The NC Department of Transportation (NCDOT) is responsible for reporting project ARRA data to the Federal awarding agency. The subrecipient is responsible for reporting project ARRA data to NCDOT. Appropriate documents to meet the reporting requirements are provided to the subrecipient independent of the contract. In all cases (including months where no project work was performed), Project Status Reports are due to NCDOT by the 5th of each month and Employment Data Reports are due to NCDOT by the 7th of each month until the completion of the project. Audit Objective – Determine that monthly Project Status Reports and Employment Data Reports were submitted timely and are accurately prepared. Suggested Procedure - Ascertain that the grantee has accurately prepared the two ARRA data reports and documentation supports the reports. SUBRECIPIENT MONITORING passes this grant to its subrecipients who can pass the funds down further to another subrecipient. If this situation occurs, NCDOT relies on the Federal Compliance Supplement, Part 3, Section M. Subrecipient Monitoring, for guidance. If this situation does not occur, no testing is required at the local level. Compliance Requirement - American Recovery and Reinvestment Act: A pass through entity is responsible for identifying to the first-tier subrecipients the requirement to register in the Central Contractor Registration (CRC), including obtaining a Dun and Bradstreet Data Universal Numbering System (DUNS) number, and maintain the currency of that information (Section 1512(h), ARRA, and 2 CFR 176.50(c)).
20.509-2015.docx