Question Criteria Yes No N/A W/P Ref. Did the auditor report: Material noncompliance with the provisions of Federal statutes, regulations, or the terms 2 CFR and conditions of Federal awards related to a 200.516(a)(2) major program? The circumstances concerning why the auditor's report on compliance for each major program is other than an unmodified opinion, 2 CFR unless such circumstances are otherwise 200.516(a)(5) reported as audit findings in the schedule of findings and questioned costs for Federal awards? Known or likely fraud affecting a Federal award, unless such fraud is otherwise reported 2 CFR as an audit finding in the schedule of findings 200.516(a)(6) and questioned costs for Federal awards? Known or likely questioned costs that are 2 CFR greater than $25,000 for a type of compliance 200.516(a)(3) requirement for a major program? In the judgment of the reviewer, does the audit documentation support: The consideration of instances of auditor’s AU-C noncompliance, both individually and when 935.28-.29; aggregated, in determining the overall opinion AAG-GAS 10.12 on compliance? GAS 4.15; The work performed and the opinion reached AU-C 230; on compliance for the major Federal AU-C program? 935.28-.29 In the judgment of the reviewer, were the nature and extent of the documented tests of compliance sufficient 2 CFR to enable the auditor to determine whether the auditee 200.514(d) complied with the direct and material compliance requirements for the major Federal program? In the judgment of the reviewer, did the auditor render an appropriate opinion on the major Federal program in the on Compliance for Each Major Federal “Report Program and Report on Internal Control over Compliance Required by the Uniform Guidance”?
Question Criteria Yes No N/A W/P Ref. Did the auditor report: Material noncompliance with the provisions of Federal statutes, regulations, or the terms and conditions of Federal awards related to a major program? 2 CFR 200.516(a)(2) The circumstances concerning why the auditor's report on compliance for each major program is other than an unmodified opinion, unless such circumstances are otherwise reported as audit findings in the schedule of findings and questioned costs for Federal awards? 2 CFR 200.516(a)(5) Known or likely fraud affecting a Federal award, unless such fraud is otherwise reported as an audit finding in the schedule of findings and questioned costs for Federal awards? 2 CFR 200.516(a)(6) Known or likely questioned costs that are greater than $25,000 for a type of compliance requirement for a major program? 2 CFR 200.516(a)(3) In the judgment of the reviewer, does the audit documentation support: The auditor’s consideration of instances of noncompliance, both individually and when aggregated, in determining the overall opinion on compliance? AU-C 935.28-.29; AAG-GAS 10.12 The work performed and the opinion reached on compliance for the major Federal program? GAS 4.15; AU-C 230; AU-C 935.28-.29 In the judgment of the reviewer, were the nature and extent of the documented tests of compliance sufficient to enable the auditor to determine whether the auditee complied with the direct and material compliance requirements for the major Federal program? 2 CFR 200.514(d) In the judgment of the reviewer, did the auditor render an appropriate opinion on the major Federal program in the “Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance”?
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