Subrecipient Audit Requirements

Per Uniform Guidance (UG) §200.332 (Requirements for pass-through entities), Fred Hutchinson Cancer Center (Fred Hutch) must monitor the activities of its subrecipients to ensure their accountability and compliance with federal statutes, regulations, terms, and conditions of the subaward, and those subaward performance goals are achieved.

For Fred Hutch to determine whether subrecipients have met audit requirements, subrecipients must submit applicable audit documents for their most recently completed fiscal year.

Please complete the Audit Certification and Financial Status Questionnaire if your organization falls into any of the following categories:

U.S. government entity
U.S. entity that did not expend $750,000/$1,000,000* or more in U.S. federal funds during the latest completed fiscal year
U.S. for-profit entity
Foreign entity (not formed under U.S. laws)
U.S. entity that does not submit an annual audit report to the Federal Audit Clearinghouse

If none of the above applies to your organization, additional documentation is not needed now, but we will contact you should we require supplemental information.

*Effective 10/01/2024, threshold increase from $750,000 to $1,000,000. The $750,000 threshold remains applicable to the fiscal year starting before 10/01/2024; the $1,000,000 threshold applies to the fiscal year starting on or after 10/01/2024.

Please email a-133data@fredhutch.org if your organization's audit contact has changed, have questions, or need additional information.

Required Subrecipient Audit Documents

Use the table and audit descriptions below to determine the required audit documents to be submitted to Fred Hutch. Please send all audit documents and questions to a-133data@fredhutch.org.

Use this link if your entity audit status requires you to complete the Audit Certification and Financial Questionnaire.

Entity Audit Status	Audit Certification and Financial Questionnaire Required	Audit Report/Audited Financials Required
U.S. entities that DID expend $750K/$1M or more in U.S. federal funds	* No, if the Single Audit is in Federal Audit Clearinghouse or FAC *Yes, if the Single Audit is NOT in FAC	Single Audit Report submitted through Federal Audit Clearinghouse (FAC) required OR Program-Specific Audit Report *Please see the descriptions below for further information
Foreign entities that DID expend $750K/$1M or more in U.S. federal funds	Yes	Single Audit Report OR Program-Specific Audit Report OR Audited Financial Statements**
U.S. For-profit Entities	Yes	Audited Financial Statements
Entities that DID NOT expend $750K/$1M or more in U.S. federal funds	Yes	Audited Financial Statements

** Audited financials are only allowable for fiscal years starting before 10/01/2024.

U.S. Entities that DID expend $750K/$1M or more in U.S. federal funds — Entities Subject to Uniform Guidance Single Audit Requirements

If the subrecipient submitted a Single Audit Report through the Federal Audit Clearinghouse (FAC), audit reports will be accessed directly from the FAC. No additional documents are needed at this time.
If the subrecipient has not submitted a Single Audit Report through the FAC or has a Program-Specific Audit, send the audit report and the completed Subrecipient Certification and Financial Form to a-133data@fredhutch.org.

Foreign Entities that DID expend $750K/$1M or more in U.S. federal funds — Entities Subject to Uniform Guidance Single Audit Requirements

Entities are required to send the following:

Subrecipient Certification and Financial Form
UG Single Audit Report or Program-Specific Audit Report in English for the latest completed fiscal year or Audited Financial Statements in English for the latest completed fiscal year

U.S. For-profit Entities

Entities are required to send:

Audit Certification and Financial Status Questionnaire
Audited Financial Statements

Entities that DID NOT expend $750K/$1M or more in U.S. federal funds — Entities Not Subject to Uniform Guidance Single Audit Requirements