III. COMPLIANCE REQUIREMENTS In developing the audit procedures to test compliance with the requirements for this Federal program, the auditor must determine, from the following summary (also included in Part 2, of Compliance Requirements”), which of the 12 types of compliance “Matrix requirements apply, and then determine which of the applicable requirements is likely to have a direct and material effect on the Federal program at the auditee. For each such requirement, the auditor must use Part 3 (which includes generic details about each compliance requirement other than Special Tests and Provisions) and this program supplement (which includes any program-specific requirements) to perform the audit. A. B. C. E. F. G. H. I. J. L. M. N. Activities Allowable Cash Eligibility Equipment Matching, Period of Procurement Program Reporting Subrecipient Special Allowed or Management and Real of Performance and Income Monitoring Tests and Unallowed Principles Property Effort, Suspension Provisions Management Earmarking and Debarment Y Y Y N N Y Y N N Y Y N A. Activities Allowed or Unallowed Funds must be expended as specified in the grantee’s highway safety plan. Certain specific costs which will not be approved or that require prior approval have been identified in the Highway Safety Funding Guidance, which is available at (23 CFR section 1200.13 and part 1200, Appendix A). 1. The following costs are allowable or allowable with specific conditions: a. Purchase of the following types of equipment is subject to Equipment – compliance with any applicable standards and performance specifications and inclusion on the applicable Conforming Products List (CPL) established by NHTSA, the Research and Innovative Technology Administration (RITA), the American College of Surgeons, or by other nationally recognized standard-setting agencies or by State standards and performance specifications, as long as they are at least as stringent as applicable national standards and performance specifications: Police traffic enforcement, speed-measuring devices, such as Radars, Lidars, and Across the Road devices (A comprehensive list of such devices can be found online at ); Alcohol/drug testing devices and costs for re-certification of such devices (A comprehensive list of such devices can be found online at .); Ambulances;
III. COMPLIANCE REQUIREMENTS In developing the audit procedures to test compliance with the requirements for this Federal program, the auditor must determine, from the following summary (also included in Part 2, “Matrix of Compliance Requirements”), which of the 12 types of compliance requirements apply, and then determine which of the applicable requirements is likely to have a direct and material effect on the Federal program at the auditee. For each such requirement, the auditor must use Part 3 (which includes generic details about each compliance requirement other than Special Tests and Provisions) and this program supplement (which includes any program-specific requirements) to perform the audit. A. Activities Allowed or Unallowed B. Allowable Principles C. Cash Management E. Eligibility F. Equipment and Real Property Management G. Matching, of Effort, Earmarking H. Period of Performance I. Procurement and Suspension and Debarment J. Program Income L. Reporting M. Subrecipient Monitoring N. Special Tests and Provisions Y Y Y N N Y Y N N Y Y N A. Activities Allowed or Unallowed Funds must be expended as specified in the grantee’s highway safety plan. Certain specific costs which will not be approved or that require prior approval have been identified in the Highway Safety Funding Guidance, which is available at (23 CFR section 1200.13 and part 1200, Appendix A). 1. The following costs are allowable or allowable with specific conditions: a. Equipment – Purchase of the following types of equipment is subject to compliance with any applicable standards and performance specifications and inclusion on the applicable Conforming Products List (CPL) established by NHTSA, the Research and Innovative Technology Administration (RITA), the American College of Surgeons, or by other nationally recognized standard-setting agencies or by State standards and performance specifications, as long as they are at least as stringent as applicable national standards and performance specifications: Police traffic enforcement, speed-measuring devices, such as Radars, Lidars, and Across the Road devices (A comprehensive list of such devices can be found online at ); Alcohol/drug testing devices and costs for re-certification of such devices (A comprehensive list of such devices can be found online at .); Ambulances;