Office of the State Auditor Reporting Requirements

Under the provisions of 9 NCAC Subchapter 3M.0205 as indicated in the “Notice of Certain Reporting and Audit Requirements”, Attachment D to your contract, you are required to submit certain reporting forms to the Office of the State Auditor (OSA) within six months of your fiscal year end. All reports required by this Subchapter are to be submitted electronically to the OSA. In order to access the appropriate electronic reporting forms that you will need to file with the OSA you will first need to apply for a NCID (North Carolina Identity Service) by going to the following website: https://ncid.nc.gov. The NCID provides the grantee with a login user ID and password that allows you access to the Grants Information Center for reporting purposes. If you have any problems accessing the website, you may contact Cheryl Baggett-Pounds at telephone number 919-807-7659.

Notice: Effective August 31, 2009, the Grants Information Center (GIC) at the North Carolina Office of State Auditor has been shut down. Responsibility for grants reporting requirements under G.S. 143C-6-23 have been transferred to the North Carolina Office of State Budget and Management. This transition includes changes to the current system, including a new website portal called NC Grants – a one stop resource on grants providing online reporting access for grant recipients, and grant information and resources for the general public, grant seekers, grant recipients and state agencies – and several enhancements that will make the system easier to use.

Since some of the improvements will require significant changes to the system, we have determined that it is necessary to shut down access for online grants reporting. The system will be unavailable from August 31, 2009 until September 30, 2009.

Grantees with reporting due dates that fall during the shutdown period will be granted an extension until October 30, 2009 to file their reports online. OSBM will not be adding any grantees to the Suspension of Funding list until November 2, 2009.

Grantees currently on the Suspension of Funding list may still submit hard copy reports to their funding agency in order to be removed from the list while the system is unavailable. However, after September 30, 2009, they will be required to enter their information online before October 30, 2009, in order to stay in compliance.

The Office of State Budget and Management looks forward to managing the grants reporting process for North Carolina and supporting the needs of grantors and grantees. If assistance is desired while the system is being enhanced, please email ncgrants@osbm.nc.gov for the quickest response or call (919) 807-4795.

Reporting Thresholds:

There are three reporting thresholds established for Grantees and subgrantees receiving State funds. The reporting thresholds are outlined below.

Level 1: Less than $25,000 – A Grantee that receives, uses, or expends State funds in an amount less than twenty-five thousand dollars ($25,000) within its fiscal year must comply with the reporting requirements established by 9 N.C.A.C. Subchapter 3M including:

(A) A certification completed by the Grantee Board and management stating that the State funds were received, used, or expended for the purposes for which they were granted; and

(B) An accounting of the State funds received, used, or expended.

All reporting requirements shall be filed with the Office of the State Auditor within six months after your fiscal year end.

Click here for Level 1 OSA reporting documents.

Level 2: $25,000 up to $500,000 – A Grantee that receives, uses, or expends State funds in an amount of at least twenty-five thousand ($25,000) and up to five hundred thousand dollars ($500,000) within its fiscal year must comply with the reporting requirements established by this Subchapter including:

(A) A certification completed by the Grantee Board and management stating that the State funds were received, used, or expended for the purposes for which they were granted;

(B) An accounting of the State funds received, used, or expended; and

All reporting requirements shall be filed with the Office of the State Auditor within six months after your fiscal year end.

Click here for Level 2 OSA reporting documents.

Level 3: Greater than $500,000 – A Grantee that receives, uses, or expends State funds and in the amount greater than five hundred thousand dollars ($500,000) within its fiscal year must comply with the reporting requirements established by this Subchapter including:

(A) A certification completed by the Grantee Board and management stating that the State funds were received, used, or expended for the purposes for which they were granted;

(B) An audit prepared and completed by a licensed Certified Public Accountant for the Grantee consistent with the reporting requirement of this Subchapter; and

All reporting requirements shall be filed with both the funding Agency and the Office of the State Auditor within nine months after the end of the Grantee's fiscal year in which the State funds were received.

Click here for Level 3 OSA reporting documents.