MAJOR FEDERAL PROGRAM DETERMINATION Expenditures per Review the SEFA to complete this worksheet SEFA Enter total Federal expenditures, including large loan and loan guarantee (A) programs. Enter expenditures for large loans/loan guarantee programs. (B) Subtract (B) from (A) to calculate the total Federal expenditures excluding (C) any large loan or loan guarantee programs. Enter the Type A program threshold applying the criteria at A-133.520(b) to (D) the amount in Row (C). Year audit (CY): (F) (G) (H)* (I)* (J)* Program (CY) (CY-1) (CY-2) Program Expenditures Major Federal (E) Type A Programs Expenditures Audited Programs Type A [Reviewer audited in prior Identified by the reviewer for year under [Included in CY programs identified] 2 years review (Current Year [CY]) Audit as a major Federal program] 20 20 20 $ $ $ $ $ $ $ $ $ $ (K) Type B Programs audited in CY $ $ $ Total Federal Expenditures of Programs Audited as (L) Major Federal Program (Sum of expenditures in column $ G) (M) Considered a Low Risk Auditee? (Yes/No) Y = 25%, N = 50% (N) Percentage of Audit Coverage Required % (L) divided by (A) (O) Percentage of Expenditures Audited % * Mark Major Federal programs with an "X".
MAJOR FEDERAL PROGRAM DETERMINATION Review the SEFA to complete this worksheet Expenditures per SEFA (A) Enter total Federal expenditures, including large loan and loan guarantee programs. (B) Enter expenditures for large loans/loan guarantee programs. (C) Subtract (B) from (A) to calculate the total Federal expenditures excluding any large loan or loan guarantee programs. (D) Enter the Type A program threshold applying the criteria at A-133.520(b) to the amount in Row (C). Year audit (CY): (F) (G) (H)* (I)* (J)* (E) Type A Programs Identified by the reviewer for year under review (Current Year [CY]) Program Expenditures [Reviewer identified] Program Expenditures [Included in CY Audit as a major Federal program] (CY) (CY-1) (CY-2) Audited Type A programs Major Federal Programs audited in prior 2 years 20 20 20 $ $ $ $ $ $ $ $ $ $ (K) Type B Programs audited in CY $ $ $ (L) Total Federal Expenditures of Programs Audited as Major Federal Program (Sum of expenditures in column G) $ (M) Considered a Low Risk Auditee? (Yes/No) (N) Percentage of Audit Coverage Required % Y = 25%, N = 50% (O) Percentage of Expenditures Audited % (L) divided by (A) * Mark Major Federal programs with an "X".
CIGIE%20Desk%20Review%20Guide%20(March%202015).docx