PART 2 - MATRIX OF COMPLIANCE REQUIREMENTS
INTRODUCTION
This Part identifies the compliance requirements that are applicable to the programs included in
this Supplement. Because Part 4, Agency Program Requirements (or Part 5, Clusters of
Programs) does not include guidance for all types of compliance requirements that pertain to the
program, (see introduction to Part 4 for additional information), the auditor should use this Part,
rather than Part 4 (or 5) to identify the types of compliance requirements that are applicable. The
boxes for each type of compliance requirement will either contain a "Y" (for yes if the type of
compliance requirement may apply) or be shaded (if the program normally does not have activity
subject to this type of compliance requirement).
Even though a "Y" indicates that the compliance requirement applies to the Federal program, it
may not apply at a particular non-Federal entity, either because that entity does not have activity
subject to that type of compliance requirement or the activity could not have a material effect on a
major program. For example, even though Real Property Acquisition/Relocation Assistance may
apply to a particular program, it would not apply to a non-Federal entity that did not acquire real
property covered by the Uniform Relocation Assistance and Real Property Acquisition Policies
Act. Similarly, a "Y" may be included under "Procurement;" however, the audit would not be
expected to address this type of compliance requirement if the non-Federal entity charges only
small amounts of purchases to a major program. The auditor should exercise professional
judgment when determining which compliance requirements marked "Y" need to be tested at a
particular non-Federal entity.
When a "Y" is present on the matrix and the auditor determines that the requirement should be
tested at the non-Federal entity, the auditor should use Part 3, Compliance Requirements, and
Parts 4 (or 5), if applicable, in planning and performing the tests of compliance. For example, if a
program entry in the matrix includes a "Y" in the Program Income column, Part 3 provides a
general description of the compliance requirement. Part 3 also provides the audit objective and
the suggested audit procedures for testing program income. Part 4 (or 5) may also include
specific information on program income criteria pertaining to the program, such as restrictions on
how program income may be used. Part 6, Internal Control, may be useful in assessing control
risk and designing tests of internal control with respect to each applicable compliance
requirement.
When a compliance requirement is shaded in the matrix, it normally does not apply to the program. However, if specific information comes to the auditor's attention (e.g., during the normal review of the grant agreement or discussions with management) that provides evidence that a compliance requirement shaded in the matrix could have a material effect on a major program, the auditor would be expected to test the requirement. This circumstance should arise infrequently.
|
CFDA |
Types of Compliance Requirements | |||||||||||||
| A. | B. | C. | D. | E. | F. | G. | H. | I. | J. | K. | L. | M. | N. | |
| 10 -- United States Department of Agriculture (USDA) | ||||||||||||||
| 10.551 10.561 |
Y | Y | Y | See Part 4 | Y | Y | Y | Y | Y | Y | Y | |||
| 10.553 10.555 10.556 10.559 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||
| 10.557 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 10.558 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 10.566 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
| 10.568 10.569 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||
| 10.570 | Y | Y | Y | Y | Y | Y | Y | Y | ||||||
| 14 -- Department of Housing and Urban Development (HUD) | ||||||||||||||
| 14.182 14.855 14.856 14.857 |
|
Y | Y | Y | Y | Y |
|
Y | Y | Y | Y | Y | Y | |
| 14.218 14.219 |
Y | Y | Y | Y |
|
Y | Y | Y | Y | Y | Y | Y | Y | Y |
| 14.228 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |
| 14.231 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||
| 14.235 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |
| 14.238 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| 14.239 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | See Part 4 | Y | Y |
| 14.241 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| 14.862 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||
| 15 -- Department of the Interior (DOI) | ||||||||||||||
| 15.605 15.611 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 17 -- Department of Labor (DOL) | ||||||||||||||
| 17.207 17.801 17.804 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | |||||
| 17.225 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
| 17.235 | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||||
| 17.245 | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||||
| 17.247 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 17.246 17.250 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 17.251 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||
| 20 -- Department of Transportation (DOT) | ||||||||||||||
| 20.106 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |
| 20.205 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |
| 20.500 20.507 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |
| 20.600 20.601 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
| 66 -- Environmental Protection Agency (EPA) | ||||||||||||||
| 66.458 | Y | Y | Y | Y | Y | Y | Y | Y | ||||||
| 83 -- Federal Emergency Management Administration (FEMA) | ||||||||||||||
| 83.543 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 83.544 | Y | Y | Y | Y | Y | Y | Y | Y | ||||||
| 84 -- Department of Education (ED) | ||||||||||||||
| 84.002 | Y | Y | Y | See Part 4 | Y | Y | Y | Y | Y | Y | ||||
| 84.010 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 84.011 | Y | Y | Y | See Part 4 | Y | Y | Y | Y | Y | Y | Y | |||
| 84.027 84.173 |
Y | Y | Y | See Part 4 | Y | Y | Y | Y | Y | Y | Y | |||
| 84.032 | See Part 4 | Y | Y | |||||||||||
| 84.041 | Y | Y | Y | Y | Y | |||||||||
| 84.126 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |
| 84.186 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| School- to-Work | Y | Y | Y | Y | Y | Y | Y | Y | ||||||
| 84.281 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 84.288 84.290 84.291 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | |||||
| 84.298 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
| 93 -- Department of Health and Human Services (HHS) | ||||||||||||||
| 93.044 93.045 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 93.558 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||
| 93.775 93.777 93.778 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | |||
| 93.914 93.915 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
| 94 -- Corporation for National and Community Service (CNS) | ||||||||||||||
| 94.006 | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
| 94.011 94.016 |
Y | Y | Y | Y | Y | Y | Y | Y | Y | |||||
| 96 -- Social Security Administration (SSA) | ||||||||||||||
| 96.001 | Y | Y | Y | Y | Y | Y | ||||||||
| Clusters of Programs | ||||||||||||||
| R&D | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| SFA | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | ||||
Legend:
Y -- Yes, this type of compliance requirement may apply to the Federal program.
An empty box indicates the program normally does not have activity subject to this type of
compliance requirement.