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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Good morning,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">As you may know, 2 CFR Part 200
<i>Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards</i> (<a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=88d0f4a6b25aab235e7205d47479a8db&mc=true&node=pt2.1.200&rgn=div5">Uniform Guidance</a>) had some revisions
last year, and among those was a renumbering of the pass-through entity responsibilities from
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">§</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">200.331 to
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">§</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">200.332. OAM 30.40.00
<i>Federal Compliance: Subrecipient Monitoring and Audit Reviews</i> and OAM 75.30.02.FO
<i>Sample Completion Letter for Review of Subrecipient Single Audit</i> have been updated to reflect this new citation. OAM 75.30.01.FO
<i>Uniform Guidance Subpart F Review Checklist</i> did not refer to what was </span>
<span style="font-size:10.0pt;font-family:"Arial",sans-serif">§</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">200.331, and all other references remain valid. Therefore, we’re not proposing any changes to it.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">While no other changes were made to OAM 30.40.00, there were additional changes to OAM 75.30.02 related to when a subrecipient does not receive a Single Audit because their federal
expenditures did not exceed $750,000. Specifically, agencies cannot simply rely upon an audit opinion and whether it refers to a Single Audit report to determine whether one was done, contacting the subrecipient will likely be necessary. Therefore, for OAM
75.30.02, we’ve included both a track changes version and a clean one. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">The exposed OAMs can be accessed by clicking at the links below:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/30.40.00%20-%20Subrecipient%20Monitoring.pdf">OAM 30.40.00</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/75.30.02.FO%20Sample%20Completion%20Letter.pdf">OAM 75.30.02.FO – Clean</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/75.30.02.FO%20Sample%20Completion%20Letter%20-%20track%20changes.pdf">OAM 75.30.02.FO – Track Changes</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Please provide any comments to me by close of business on Monday, April 19.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Thank you for your participating in these important updates.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Robert W. Hamilton, CPA<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Statewide Accounting and Reporting Services Manager</span></b><b><span style="font-family:"Verdana",sans-serif;color:#353535"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Department of Administrative Services</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Cell: (971) 719-3031<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif"><a href="http://www.oregon.gov/DAS/financial/acctng"><span style="color:blue">http://www.oregon.gov/DAS/financial/acctng</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Data Classification: Level 1 - Published</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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