Review of Specific A-133 Requirements Applicable W/P Review Item Yes No N/A Criteria Ref Planning Auditee Risk A-133.530; Did the audit documentation support the Compliance RS-1 Supplement auditor’s “low-risk auditee” determination? App. VII Schedule of Expenditures of Federal Awards Did the auditor plan and perform procedures to determine that the SEFA is presented fairly in A-133 RS-2 all material respects in relation to the .500(b) auditee’s financial statements taken as a whole? Does the audit documentation support that the AAG-SLA RS-3 auditor: Chapter 7 Considered the audit requirements A-133.300; applicable to the SEFA for both the RS-3a AAG-SLA financial statement audit and the 7.05-.08 Federal program audit? Determined whether the auditee was A-133 able to reconcile amounts presented .300(a), RS-3b in the SEFA to amounts in the .300(d); AU financial statements? 339.10(d) Determined whether the recipient included all Federal programs and A-133 RS-3c related expenditures (including .300(a) noncash awards) in the SEFA? Determined whether the Federal programs were properly presented in the SEFA, including the appropriate A-133 RS-3d level of detail for program clusters, .310(b) pass-through awards, and the value of noncash awards?
Review of Specific A-133 Requirements Review Item Applicable Criteria Yes No N/A W/P Ref Planning Auditee Risk RS-1 Did the audit documentation support the auditor’s “low-risk auditee” determination? A-133.530; Compliance Supplement App. VII Schedule of Expenditures of Federal Awards RS-2 Did the auditor plan and perform procedures to determine that the SEFA is presented fairly in all material respects in relation to the auditee’s financial statements taken as a whole? A-133 .500(b) RS-3 Does the audit documentation support that the auditor: AAG-SLA Chapter 7 RS-3a Considered the audit requirements applicable to the SEFA for both the financial statement audit and the Federal program audit? A-133.300; AAG-SLA 7.05-.08 RS-3b Determined whether the auditee was able to reconcile amounts presented in the SEFA to amounts in the financial statements? A-133 .300(a), .300(d); AU 339.10(d) RS-3c Determined whether the recipient included all Federal programs and related expenditures (including noncash awards) in the SEFA? A-133 .300(a) RS-3d Determined whether the Federal programs were properly presented in the SEFA, including the appropriate level of detail for program clusters, pass-through awards, and the value of noncash awards? A-133 .310(b)