OHCD's Audit Department
It is critical that the public, quasi-public and private agencies that receive federal funding passed through OHCD have financial management and internal control systems that are in compliance with applicable Federal and City requirements. The OHCD Audit Department ensures that these guidelines are met and, when necessary, ensures that the agencies resolve any non-compliance issues.
A critical step in this process is the annual “Audit Arrangement Submission” requirements for each agency that receives federal funding passed through OHCD. Through this process, the OHCD Audit Department ensures that each agency complies with applicable Federal regulations or City guidelines.
To make accessing and completing the required forms easier for the agencies that receive funding, OHCD has placed fillable and savable versions of each form on its website. Using online electronic forms saves time by eliminating packet compilation, saves taxpayer funds by reducing postage costs, and saves trees by reducing paper usage.
All of the forms and instructions necessary for agencies that receive funding through OHCD to complete are to the right. Note that not every agency will need to complete every form. Please refer to the transmittal letter and the Category 1 and 2 overviews to determine which forms are applicable, based on agency expenditures of total federal funds (including federal funds expended that are attributable to other direct or pass-through non-OHCD funding agencies).
Forms and Instructions
Audit Arrangement Submission Transmittal Letter.
for letter from OHCD to agencies receiving funds outlining audit arrangement submission responsibilities.
Audit Arrangement Requirements, Expenditure Category 1
for requirements for agencies whose total expenditure of federal funds in the most recent fiscal year is less than $500,000.
Audit Arrangement Requirements, Expenditure Category 2.
for requirements for agencies whose total expenditure of federal funds in the most recent fiscal year is more than $500,000.
Instructions for Attachment A, Schedule of Federal Governmental Funding (SOGF)
for instructions for completing Attachment A.
Attachment A: Schedule of Federal Governmental Funding
for the fillable, savable form Attachment A.
Attachment B: Notification of Engagement of Independent Auditor
for the fillable, savable form Attachment B.
Attachment C: Independent Public Accountant Selection Process Verification
for the list of materials that agencies must submit to OHCD to verify the selection of an Independent Public Accountant (IPA).
Attachment D: Sample Request for Proposal
for a sample Request for Proposal that agencies may use to obtain an Independent Public Accountant (IPA). This document does not need to be returned to OHCD; rather it is intended as a guide for agencies that may not have issued an RFP in the past for IPA services.
We recommend the use of Acrobat Reader X to complete
Attachments A, B and D. Please click on the link below.