N. SPECIAL TESTS AND PROVISIONS Drawdowns of HOME Funds – Note: Not Applicable to grants that passed through the Ohio Departmental Services Agency OMB Compliance Requirements The specific requirements for Special Tests and Provisions are unique to each Federal program and are found in the statutes, regulations, and the provisions of contract or grant agreements pertaining to the program. For programs listed in this Supplement, the compliance requirements, audit objectives, and suggested audit procedures for Special Tests and Provisions are in Part 4, Program “Agency Requirements.” or Part 5. of Programs.” For programs not included in this Supplement, the “Clusters auditor must review the program’s contract and grant agreements and referenced statutes and regulations to identify the compliance requirements and develop the audit objectives and audit procedures for Special Tests and Provisions which could have a direct and material effect on a major program. The auditor should also inquire of the non-Federal entity to help identify and understand any Special Tests and Provisions. Additionally, both for programs included and not included in this Supplement, the auditor must identify any additional compliance requirements which are not based in statute or regulation (e.g., were agreed to as part of audit resolution of prior audit findings) which could be material to a major program. Reasonable procedures to identify such compliance requirements would be inquiry of non-Federal entity management and review of the contract and grant agreements pertaining to the program. Any such requirements which may have a direct and material effect on compliance with the requirements of that major program shall be included in the audit. (Source: 2016 OMB Supplement 3.2) Part 4 OMB Program Specific Requirements The Integrated Disbursement and Information System (IDIS) is used both to collect information on compliance with program requirements and to disburse HOME to local jurisdictions (24 CFR section 92.502). (Source: 2016 OMB Compliance Supplement Part 4 Department of Housing and Urban Development CFDA 14.239 HOME Investment Partnership Program) Additional Program Specific Information None noted.
N. SPECIAL TESTS AND PROVISIONS – Drawdowns of HOME Funds Note: Not Applicable to grants that passed through the Ohio Departmental Services Agency OMB Compliance Requirements The specific requirements for Special Tests and Provisions are unique to each Federal program and are found in the statutes, regulations, and the provisions of contract or grant agreements pertaining to the program. For programs listed in this Supplement, the compliance requirements, audit objectives, and suggested audit procedures for Special Tests and Provisions are in Part 4, “Agency Program Requirements.” or Part 5. “Clusters of Programs.” For programs not included in this Supplement, the auditor must review the program’s contract and grant agreements and referenced statutes and regulations to identify the compliance requirements and develop the audit objectives and audit procedures for Special Tests and Provisions which could have a direct and material effect on a major program. The auditor should also inquire of the non-Federal entity to help identify and understand any Special Tests and Provisions. Additionally, both for programs included and not included in this Supplement, the auditor must identify any additional compliance requirements which are not based in statute or regulation (e.g., were agreed to as part of audit resolution of prior audit findings) which could be material to a major program. Reasonable procedures to identify such compliance requirements would be inquiry of non-Federal entity management and review of the contract and grant agreements pertaining to the program. Any such requirements which may have a direct and material effect on compliance with the requirements of that major program shall be included in the audit. (Source: 2016 OMB Supplement 3.2) Part 4 OMB Program Specific Requirements The Integrated Disbursement and Information System (IDIS) is used both to collect information on compliance with program requirements and to disburse HOME to local jurisdictions (24 CFR section 92.502). (Source: 2016 OMB Compliance Supplement Part 4 Department of Housing and Urban Development CFDA 14.239 HOME Investment Partnership Program) Additional Program Specific Information None noted.