Attachment 1A Summary of Assessment of Internal Control and Reviewer’s Compliance Requirements Tool – Major Program Name: ____________________________________ CFDA NO: __________________________________ Questions 5b Question 2a Question 5a Question 12 through 5d Performed and Assessment of Understanding Planning and Requirement Documented and of Internal Testing of Internal “Direct Compliance Controls Controls Material” Testing DM, W/P Plann Perform W/P W/P NDM, Y/N W/P Ref Ref -ed Y/N Y/N Ref -ed Y/N Ref or NA Activities Allowed or Unallowed A Allowable Costs and Cost B Principles C Cash Management Bacon D Eligibility E F Equipment and Real Property Matching G Level of Effort Earmarking Period of Availability H Procurement I Suspension and Debarment Program Income J Real Property Acquisition and K Relocation Assistance Reporting L M Subrecipient Monitoring N Special Tests and Provisions Compliance requirement direct and material to the program DM = NDM = Compliance requirement not direct and material to the program N/A = Not applicable to the program, either based on Compliance Supplement matrix or assessment. auditor’s Reasonable = Does the audit documentation support the auditor's assessment of the compliance requirement (Yes or No)?
Attachment 1A Major Program Name: ____________________________________ CFDA NO: __________________________________ Requirement Question 2a Question 5a Questions 5b through 5d Question 12 Assessment of “Direct and Material” Understanding of Internal Controls Planning and Testing of Internal Controls Performed and Documented Compliance Testing DM, NDM, or NA W/P Ref Y/N W/P Ref Plann -ed Y/N Y/N W/P Ref Perform -ed Y/N W/P Ref A Activities Allowed or Unallowed B Allowable Costs and Cost Principles C Cash Management D Bacon E Eligibility F Equipment and Real Property G Matching Level of Effort Earmarking H Period of Availability I Procurement Suspension and Debarment J Program Income K Real Property Acquisition and Relocation Assistance L Reporting M Subrecipient Monitoring N Special Tests and Provisions DM = Compliance requirement direct and material to the program NDM = Compliance requirement not direct and material to the program N/A = Not applicable to the program, either based on Compliance Supplement matrix or auditor’s assessment. Reasonable = Does the audit documentation support the auditor's assessment of the compliance requirement (Yes or No)? Summary of Reviewer’s Assessment of Internal Control and Compliance Requirements – Tool
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