Certification of Audit Compliance

The Delaware-Muncie Metropolitan Plan Commission (DMMPC) is the designated Metropolitan Planning Organization (MPO) for the Muncie Urbanized Area and, as such is a subrecipient of Federal financial assistance. Under the Single Audit Act of 1984, P.O. 98-502, and in accordance with OMB Uniform Guidance, the Delaware-Muncie Metropolitan Plan Commission is required to ensure that an independent audit of its’ financial operations is conducted. Further, the audit is to review internal control systems and compliance with the provisions of applicable federal laws and regulations. The audit is usually conducted on an annual basis.

To comply with the Single Audit Act of 1984, the Indiana State Board of Accounts conducts a financial, internal control and compliance review audit of the said Plan Commission on a calendar year basis along with an audit of all Delaware County departments. Upon completion of the 2022 audit, an exit conference was held with the Auditor and Commissioners of Delaware County, Indiana. There were no problems in existence with the audit of the Delaware-Muncie Metropolitan Plan Commission that warranted any comment in the Report.

Now, therefore, this is to certify that the Delaware-Muncie Metropolitan Plan Commission is in compliance with the Single Audit Act of 1984, P.L. 98-502, through December 31, 2022, and that the DMMPC has not expended more than $750,000 in Federal awards in any calendar year.