Federal Awards Compliance Audit Guidance and Testing NAME OF CLIENT: YEAR ENDED: 2017 FEDERAL NAME: Care and Development Block Grant CFDA#: #93.575 Child Care and Development Block Grant #93.596 Care Mandatory and Matching Funds of the Child Care and Development Fund This File has been broken into following sections: Discussion on Agency Adoption of the UG and example citations For the CDJFS FACCRS the HHS codified sections of the UG have been presented prior to the linked sections of the UG 2 CFR 200. In most instances, the body of the linked sections of the UG can be used in citations, replacing the 2 CFR 200 with the 45 CFR 75 section as presented in the example citations. However, if the Agency Codification Adjustments/Exceptions in each compliance section indicates that changes have been made, auditors will need to refer to HHS code on-line for preparing citations. These sections can be found at . Introduction- Materiality Sheet See the table of contents – Part I- General OMB Compliance Supplement Information, Part II- Pass Through Agency Program Specific Introductory Information, Part III- Applicable Compliance Requirement Guidance OMB compliance requirements Pass through agency/grant agreement compliance requirements Objectives and Control Testing Procedures Suggested Audit Procedures- Compliance/Substantive Tests Audit Implications Summary Program Testing Conclusion Important Information (please read) This has been tailored for local governments and It does not include all required references and testing for Institutes of Higher Learning or State organizations. NAVIGATION PANE This file has been arranged to be navigable. Click on the view tab above and check the box that says Pane” to bring up the headings. Click on the various sections within the “Navigation navigation pane to go directly to that section. TABLE OF CONTENTS
Federal Awards Compliance Audit Guidance and Testing NAME OF CLIENT: YEAR ENDED: 2017 FEDERAL NAME: Care and Development Block Grant CFDA#: #93.575 Child Care and Development Block Grant #93.596 Care Mandatory and Matching Funds of the Child Care and Development Fund This File has been broken into following sections: Discussion on Agency Adoption of the UG and example citations For the CDJFS FACCRS the HHS codified sections of the UG have been presented prior to the linked sections of the UG 2 CFR 200. In most instances, the body of the linked sections of the UG can be used in citations, replacing the 2 CFR 200 with the 45 CFR 75 section as presented in the example citations. However, if the Agency Codification Adjustments/Exceptions in each compliance section indicates that changes have been made, auditors will need to refer to HHS code on-line for preparing citations. These sections can be found at . Introduction- Materiality Sheet – See the table of contents Part I- General OMB Compliance Supplement Information, Part II- Pass Through Agency Program Specific Introductory Information, Part III- Applicable Compliance Requirement Guidance OMB compliance requirements Pass through agency/grant agreement compliance requirements Objectives and Control Testing Procedures Suggested Audit Procedures- Compliance/Substantive Tests Audit Implications Summary Program Testing Conclusion Important Information (please read) This has been tailored for local governments and It does not include all required references and testing for Institutes of Higher Learning or State organizations. NAVIGATION PANE This file has been arranged to be navigable. Click on the view tab above and check the box that says “Navigation Pane” to bring up the headings. Click on the various sections within the navigation pane to go directly to that section. TABLE OF CONTENTS