If you are a non-profit organization, which includes governmental organizations, institutions of higher education, and non-profit hospitals, then you are required to have an audit under Office of Management and Budget (OMB) Circular A-133 if, during your fiscal year, you spent a total of $500,000 or more in Federal funds under financial assistance awards or contracts that you received directly from a Federal agency or as a subrecipient. These organization-wide or single audits generally are required annually; however, some States may perform them on a biennial basis.
Although the terms and conditions of your ONC award will indicate that an A-133 audit is required if you meet the threshold criterion, ONC does not know the full extent of your Federal funding. Therefore, you are responsible for determining whether you meet the threshold and, if so, arranging for the audit. Because OMB Circular A-133 audits generally are organization-wide audits, the cost of the audit usually is part of indirect costs. If your only Federal funding subject to this audit requirement is your ONC award, you may request the cost of the audit as a direct cost.