Changes to the Pennsylvania Bureau of Audits Single Audit Submission Process

We have recently received a communication from the Bureau of Commonwealth Audits (BOA) regarding important changes to the Single Audit submission process to the Pennsylvania Bureau of Commonwealth Audits. Maher Duessel manages the filing/process for some of our clients, and we will continue to assist them by filing the Single Audit reporting package with the Commonwealth on their behalf under these new requirements as well.

While we encourage you to read this communication in its entity the following is a summary of the most significant changes impacting your organization.

Summary of FAC Single Audit Submission Process Changes
(Effective for Fiscal Years Beginning on or after December 26, 2014)

• The Federal Audit Clearinghouse (FAC) is now making available to the public the entire Single Audit reporting package it receives from Single Audit entities.
• BOA now requires that the confirmation from the FAC be sent to the RA-BOASingleAudit@pa.gov account along with the Single Audit/Program Specific Audit Reporting Package Checklist and a copy of the DCF. BOA no longer requires that Single Audit reports be submitted to the account listed above. Refer to this website for additional information on the Commonwealth's electronic submission process.
• Effective January 1, 2016, BOA considered the Single Audit acceptable under the following criteria:
  -The Single Audit contains the essential elements in accordance with federal rules and regulations.
  -There were no deficiencies noted.
  -The report does not contain findings at the Commonwealth level.When these criteria are met, there will be no further communications regarding the acceptability of the report. An e-mail confirmation from the Commonwealth will serve as confirmation of receipt and acceptability of the report.
• However, there are some exceptions to the item above as noted below:
  -The submitting entity is a county or component unit of a county.
  -The Single Audit did not contain the essential elements in accordance with federal rules and regulations.
  -There were deficiencies noted.
  -The Single Audit contains findings at the Commonwealth level.In these cases, a formal letter will be issued by BOA once the desk review process has been completed.