Agency Audit and Internal Control Requirements Impacted by COVID-19
| Effective Date: May 5, 2020 | Printable PDF version |
TO: ALL DEPARTMENT AND AGENCY HEADS
FROM: Robert F. Mujica Jr.
SUBJECT: Agency Audit and Internal Control Requirements Impacted by COVID-19
1. Purpose and Scope
This Budget Bulletin provides guidance to State agencies on the adjustments to the Audit and Internal Control Requirements due to the response to the Coronavirus Disease 2019 (COVID-19) outbreak. Agencies required to implement this Budget Bulletin are identified in the Schedule of Covered State Agencies Subject to Internal Control Requirements issued by the Director of Budget (Attachment A). This Budget Bulletin includes updated information specific to the Federal Single Audit (Budget Bulletin L-0300) and the Internal Control Certification (Budget Bulletin B-0350).
2. Federal Single Audit (FSA)
As a result of the COVID-19 crisis, the Federal Government provided short term relief for administrative, financial management, and audit requirements under the Uniform Guidance (2 CFR Part 200, Uniform Administrative Requirements, Cost principles and Audit Requirements for Federal Awards). The attached Summary List of Federal Single Audit Administrative Relief Exceptions for COVID-19 Crisis (Attachment B) provides a high level summary of the Federal exceptions. Included in this relief is an extension for submission of the Single Audit reporting package.
New York State will continue to work with the Independent Auditor with the objective of completing the FSA within regular timeframes. However, Agency activities related to COVID-19 should be appropriately prioritized. The Independent Auditor is working with Agencies to conduct most audit activities remotely.
3. Agency Roles and Responsibilities
- Agencies must refer to the Office of Management and Budget (OMB) memorandums M-20-11 and M-20-17, and all other relevant guidance issued by the OMB to obtain Federal grant requirements.
- Agencies should work with the Independent Auditor to fulfill audit requests.
- Agencies will inform the Independent Auditor when extensions are needed.
- Agencies should contact DOB when concerns related to audit requests and deadlines arise.
4. Internal Control Certification
The due date for the Agency Internal Control Certification is now extended to July 31, 2020.
5. Points of Contact
Please submit any questions related to this Budget Bulletin and the required submissions, to the DOB mailbox dob.sm.icreporting@budget.ny.gov. If you need immediate assistance, please contact Kiyannah Joyner at (518) 474-0311.
6. References
Office of Management and Budget, Federal Agency which also issues guidance related to Federal grant awards https://www.whitehouse.gov/omb/
Budget Bulletin Item B-0350, issued by DOB containing guidance on the annual Internal Control Certification.
Budget Bulletin Item L-0300, issued by DOB containing guidance on Federal Single Audit.
7. Attachments
Attachment A: Schedule of Agencies Subject to Internal Control Requirements