N. SPECIAL AND PROVISIONS Schoolwide Programs – OMB Compliance Requirements The specific requirements for Special Tests and Provisions are unique to each Federal program and are found in the statutes, regulations, and the provisions of contract or grant agreements pertaining to the program. For programs listed in this Supplement, the compliance requirements, audit objectives, and suggested audit procedures for Special Tests and Provisions are in Part 4, Program “Agency Requirements.” or Part 5. of Programs.” For programs not included in this Supplement, the “Clusters auditor must review the program’s contract and grant agreements and referenced statutes and regulations to identify the compliance requirements and develop the audit objectives and audit procedures for Special Tests and Provisions which could have a direct and material effect on a major program. The auditor should also inquire of the non-Federal entity to help identify and understand any Special Tests and Provisions. Additionally, both for programs included and not included in this Supplement, the auditor must identify any additional compliance requirements which are not based in statute or regulation (e.g., were agreed to as part of audit resolution of prior audit findings) which could be material to a major program. Reasonable procedures to identify such compliance requirements would be inquiry of non-Federal entity management and review of the contract and grant agreements pertaining to the program. Any such requirements which may have a direct and material effect on compliance with the requirements of that major program shall be included in the audit. (Source: 2017 OMB Compliance Supplement 3.2) Part 4 OMB Program Specific Requirements US Department of Education Crosscutting Information can be found at this . (Source: 2017 OMB Compliance Supplement Part 4, Department of Education Crosscutting Procedures) Additional Program Specific Information Note: If the population of a school that operates a schoolwide program drops below the required eligibility threshold in any subsequent year, the school may continue to operate as a schoolwide program (as long as it maintains Title I eligibility). (Source: - page 32, question #1)
N. SPECIAL AND PROVISIONS – Schoolwide Programs OMB Compliance Requirements The specific requirements for Special Tests and Provisions are unique to each Federal program and are found in the statutes, regulations, and the provisions of contract or grant agreements pertaining to the program. For programs listed in this Supplement, the compliance requirements, audit objectives, and suggested audit procedures for Special Tests and Provisions are in Part 4, “Agency Program Requirements.” or Part 5. “Clusters of Programs.” For programs not included in this Supplement, the auditor must review the program’s contract and grant agreements and referenced statutes and regulations to identify the compliance requirements and develop the audit objectives and audit procedures for Special Tests and Provisions which could have a direct and material effect on a major program. The auditor should also inquire of the non-Federal entity to help identify and understand any Special Tests and Provisions. Additionally, both for programs included and not included in this Supplement, the auditor must identify any additional compliance requirements which are not based in statute or regulation (e.g., were agreed to as part of audit resolution of prior audit findings) which could be material to a major program. Reasonable procedures to identify such compliance requirements would be inquiry of non-Federal entity management and review of the contract and grant agreements pertaining to the program. Any such requirements which may have a direct and material effect on compliance with the requirements of that major program shall be included in the audit. (Source: 2017 OMB Compliance Supplement 3.2) Part 4 OMB Program Specific Requirements US Department of Education Crosscutting Information can be found at this . (Source: 2017 OMB Compliance Supplement Part 4, Department of Education Crosscutting Procedures) Additional Program Specific Information Note: If the population of a school that operates a schoolwide program drops below the required eligibility threshold in any subsequent year, the school may continue to operate as a schoolwide program (as long as it maintains Title I eligibility). (Source: - page 32, question #1)
UG_FACCR_SpEd_Cluster_2017_IPAv_Final_Nov2017.docx