K. RESERVED In the 2015 Supplement, OMB has removed several of the compliance requirements that previously were required to be tested across all programs, when applicable. The compliance requirements that were removed are Davis-Bacon Act (now applicable only for specified programs as a “special test or provision”); Relocation and Real Property Assistance; and, within Reporting, Subaward Reporting under the Federal Funding Accountability and Transparency Act. As with any other change in a compliance requirement, if there was a finding(s) in any of these areas in audits conducted using the 2014 Supplement, those findings must continue to be reported in the summary schedule of prior audit findings and the corrective action plan, as provided in OMB Circular A-133 §_.315/2 CFR section 200.511, and be considered in the assessment of risk under OMB Circular A-133 §_.525(b)/2 CFR section 200.519(b). (Source: 2015 OMB Compliance Supplement, Appendix VII)
K. RESERVED In the 2015 Supplement, OMB has removed several of the compliance requirements that previously were required to be tested across all programs, when applicable. The compliance requirements that were removed are Davis-Bacon Act (now applicable only for specified programs as a “special test or provision”); Relocation and Real Property Assistance; and, within Reporting, Subaward Reporting under the Federal Funding Accountability and Transparency Act. As with any other change in a compliance requirement, if there was a finding(s) in any of these areas in audits conducted using the 2014 Supplement, those findings must continue to be reported in the summary schedule of prior audit findings and the corrective action plan, as provided in OMB Circular A-133 §_.315/2 CFR section 200.511, and be considered in the assessment of risk under OMB Circular A-133 §_.525(b)/2 CFR section 200.519(b). (Source: 2015 OMB Compliance Supplement, Appendix VII)