State single audit coordinating agency definition

State single audit coordinating agency means the state agency designated by the governor’s office to coordinate single audits of state subrecipients required by the Uniform Grant Management Standards and the State of Texas Single Audit Circular. Generally, the state agency which provides the most funding is designated as the coordinating agency. The state single audit coordinating agency is responsible for assuring satisfactory and timely audit coverage, providing technical assistance and liaison, conducting desk reviews of audit reports, notifying other affected agencies of irregularities, advising a subrecipient if its audit does not meet single audit requirements, coordinating additional audits and following up on audit findings applicable to its own, but not other affected agencies’, programs. A state single audit coordinating agency may, but is not required to, review and approve an assigned grantee’s indirect cost plan. A detailed listing of the state single audit coordinating agency’s responsibilities appears at sec. 400, State of Texas Single Audit Circular.
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Related to State single audit coordinating agency

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