The Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance From Governmental Sources(Guidelines) has been updated and reissue here in 2016. New information includes the electronic submission process through the Indiana Gateway for Governmental Units and the superseding of OMB Circular A-133 by Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. As with all such revisions, we have attempted to provide up-to-date, relevant information to all interested parties in the most complete and concise manner possible. Please take the time to review the Guidelines and feel free to contact us if clarification of any item is needed.
Entities are defined as providers of goods, services, or other benefits maintained in whole or in part at public expense, or supported in whole or in part by appropriations, public funds or taxation. The definition does not include agencies of the state, Indiana local government, or quasi‑government agencies, but does include for‑profit and not‑for‑profit corporations, unincorporated associations, organizations, and individuals.
Entities are nongovernmental organizations, many of whom conduct their business as not‑for‑profit corporations. By contract or other form of agreement, entities provide a service or benefit to the public on behalf of government. Since 1986, more than 2300 entities in more than 30 distinct categories have been identified that are subject to the audit and reporting requirements of IC 5‑11‑1.
Our involvement in the entity audit process is triggered primarily by the filing of an Entity Annual Report (Form E-1).Based on the financial information reported, we advise the entity if an audit, in accordance with our guidelines is required, or if they qualify for a waiver of this requirement.