Loading...
2004-10-08 & I \ TOWN OF WAPPINGER SUPERVISOR JOSEPH RUGGIERO TOWN COUNCIL VINCENT BETTINA MAUREEN McCARTHY JOSEPH P. PAOLONI ROBERT L. VALDATI SUPERVISOR'S OFFICE 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 12590-0324 (845) 297-2744 FAX: (845) 297-4558 October 8, 2004 Mr. John Agostino, Assistant Director of Financial Management New York State Emergency Management Office 1220 Washington Ave. Building 22, Suite 101 Albany, NY 12226 Dear Mr. Agostino: Enclosed please find the Single Audit Certification you sent to the Town of Wappinger. The Town is not subject to an OMB Circular A-133 audit. The Town of Wappinger did not exceed the $300,000 federal expenditure threshold. If you have any questions, or need more information, please feel free to contact my office. h;::~ seph ggiero, Supervisor own of Wappinger JR:gb NEW YORK ST ATE EMERGENCY MANAGEMEN T OFFICE (NYSEMO) SINGLE AUDIT CERTIFICATION Subrecipient: .r;:. r.j of fiJ,M(JJ. ~f:,L.fL, Fiscal Year Ending: 12/31/2003 1. We have exceeded the federal expenditure threshold of $300,000 and have completed our OMB Circular A-B3 audit for fiscal year ending A copy of the audit report or a notification, including the required information, that a single audit was conducted is enclosed. (If material exceptions were noted relative to federal programs awarded through the State Emergency Management Office, please enclose a copy ofthe responses and corrective actions taken). 2. We have exceeded the federal expenditure threshold of $300,000 and have or will contract with (CPA Firm) to complete our Single Audit or Program Specific Audit. We anticipate our OMB Circular A-133 audit for fiscal year ending to be completed by A copy of our audit report or a notification that a single audit was conducted will be forwarded within 30 days of receipt of the report. 3.. )( We are not subject to an OMB Circular A-133 audit because: .L We did not exceed the $300,000 federal expenditure threshold. _ Other (please explain) 5uSUH (2VG~~~1\..-O Print Name Su('t'tLv;rs~ lL Title RLls" ~ 91, ~1tft-/ Phone Number 9/30/ t:f Date E-Mail Address Please return this certification within 10 days to: State Emergency Management Office SEMO Finance/Administration - Single Audit Compliance 1220 Washington Avenue Building 22, Suite 101 Albany, New York 12226-2251 New York State Emergency Management Office Subrecipient Single Audit Requirement Fact Sheet The Single Audit Act of 1984 (P.L. 98-502, as amended) requires any subreceipient that expends a total of $300,000 or more in Federal awards from all sources during it's fiscal year obtain either a single audit or a program specific audit for that fiscal year. A single audit must be conducted if a subreceipent has expended funds of $300,000 or more in a fiscal year. A program-specific audit may be conducted if a subreceipent has expended funds from only one Federal program. If a subrecipient has expended less than $300,000 in Federal funds in any fiscal year, it is exempt for such fiscal year from compliance with Federal audit requirements. However, records must still be kept and be available for audit or reVIew purposes. Standards for obtaining consistency and uniformity among federal agencies for the audits of non-federal entities that expend federal funds are found in the U.S. Office of Management and Budget (OMB) circular A-133 and the Government Auditing Standards manual issued by the Comptroller General of the United States. An audit performed under the Single Audit Act shall be conducted by a Certified Public Accountant (CPA) who is licensed by the State of New York. The CPA shall meet all of the general standards concerning qualifications, independence, due professional care and quality control as required by Government Auditing Standards (1999 Revision) and any subsequent amendments. When selecting an independent auditor, the subrecipient should adhere to Federal and State procurement requirements. The audit report ofthe independent auditor should be prepared in accordance with generally accepted government auditing standards. These standards and other guidelines are contained in the latest version ofthe following publications: · Government Auditing Standards, Comptroller General of the United States, 1999 · OMB Circular A-B3, revised June 24, 1997 · OMB Circular A-B3 Compliance Supplement, March 2003, or subsequent revisions · AICPA's audit guides for State and Local Governmental Units of Not- for-Profit Organizations · AICP A's Audit Risk Alerts "State and Local Governmental Development" · AICPA's Audit Risk Alerts "Not-for Profit Organizations Industry Developments" Any subrecipient of Federal pass-through funds awarded by SEMO will receive a Single Audit Certification letter following the close of that subrecipient's fiscal year. The Single Audit Certification must be completed by the subrecipient and returned. If a subrecipient audit contains findings on program(s) awarded through SEMO in the Schedule of Findings and Questioned Costs, or contains findings on program(s) awarded through SEMO that are addressed by the auditee in their Summary Schedule of Prior Audit Findings, a copy of the single audit reporting package must be submitted to SEMO. 1 If no current or prior findings were noted in the audit for programs awarded through the State Emergency Management Office (SEMO), the subrecipient need only to submit a notification of audit in lieu of the single audit reporting package. Such notification would include the following: . Notice that a single audit was conducted for the fiscal year. . The name, amount, and CFDA number ofthe Federal awards provided by SEMO. . The Schedule of Findings and Questioned Costs disclosing no audit findings relative to the Federal awards provided SEMO. . Notice that the Summary Schedule of Prior Audit Findings did not contain any reference to the Federal awards provided by SEMO. If required, either a single audit reporting package or a notification of audit must be submitted by the sub recipient within nine (9) months after the end of the subrecipient's audited fiscal year. 2 N ew York State Emergency Management Office 1220 Washington Avenue Building 22, Suite 101 Albany, NY 12226-2251 George E. Pataki, Governor James w. Tuffey, Director September 27,2004 TOWN OF WAPPINGER SUPERVISOR PO BOX 324 WAPPINGERS FALLS NY 12590 Dear Local Official, On April 6, 2004, a letter was sent requesting your response to the requirements of the Single Audit Act of 1984, for your fiscal year ending December 31, 2003, by submitting a completed Single Audit Certification and returning it to this office. To date, we have not received a response. Enclosed is another copy ofthe certification letter along with a Sub-recipient Single Audit Fact Sheet. Please complete the certification and return it to this office within 10 days. If you have already done so, please disregard this letter. Thank you in advance for your attention to this matter. If you have any questions, please contact Madeline Finn at (518) 457-9985. Sincerely, ~t2~ John A. Agostino Assistant Director of Financial Management State Emergency Coordination Center: (518) 457-2200 Fax: (518)457-9930 Executive Offices; (518) 457-2222