Is your district subject to a “A-133 Single Audit”?

In the coming weeks and months, some school districts in New York State will receive phone calls and letters from the NYS Division of Homeland Security & Emergency Services (DHSES) regarding a federal requirement known as an “A-133 Single Audit.”  Jurisdictions expending significant Federal funds ($750,000; $500,000 prior to December 2014)  are subject to the requirement.  A-133 applies to expenditure of ALL federal funds including FEMA disaster recovery programs.  The wide-spread damage caused by storms Irene, Lee and Sandy in particular, mean that many school districts are using these programs for the first time.

“All funding sources” means that the expenditure threshold is not based on just the Disaster Public Assistance funds awarded. The sub-recipient must add up all of their expenditures from federal funding sources whether they are received directly from a federal agency or passed-through a state agency (i.e. – DHSES, Labor, DOT, State Education Dept., etc.) and if the sum of these expenditures is $500,000 or more (for fiscal years beginning on or after 12/26/2014, the sum is $750,000 or more), a single audit must be conducted.

As the administrator of FEMA funding, DHSES must ensure compliance with this rule. DHSES has advised SAANYS that it has not received information from a number of districts.  Attached here is an A-133 fact sheet with contact information for DHSES. For further information, please contact the NYS Division of Homeland Security and Emergency Services at (518) 242-5072 or e-mail FMU@dhses.ny.gov.