Availability of Program Information The National Guard Internal Review Office in each State and Territory (which reports to the USPFO) can provide information about risk assessments and audits performed by their office which may be helpful in planning the audit. Contact Mr. Derrick Miller, National Guard Bureau Internal Review Office, at (703) 607-0755, DSN 327-0755 or email for information on the Internal Review Office for a particular State. III. COMPLIANCE REQUIREMENTS In developing the audit procedures to test compliance with the requirements for this Federal program, the auditor must determine, from the following summary (also included in Part 2, of Compliance Requirements”), which of the 12 types of compliance “Matrix requirements apply, and then determine which of the applicable requirements is likely to have a direct and material effect on the Federal program at the auditee. For each such requirement, the auditor must use Part 3 (which includes generic details about each compliance requirement other than Special Tests and Provisions) and this program supplement (which includes any program-specific requirements) to perform the audit. A. B. C. E. F. G. H. I. J. L. M. N. Activities Allowable Cash Eligibility Equipment Matching, Period of Procurement Program Reporting Subrecipient Special Allowed or Costs/Cost Management and Real of Performance and Income Monitoring and Unallowed Principles Property Effort, Suspension Provisions Management Earmarking and Debarment Y Y Y N N Y Y Y N Y Y N A. Activities Allowed or Unallowed Allowable activities are those designated as authorized in the Appendices of the MCCA. B. Allowable Costs/Cost Principles 1. Allowable costs under MCCAs are stated in NGR 5-1, Chapter 5, Paragraph 5-3. 2. Indirect are unallowable except as stated in NGR 5-1, Chapter 5, Paragraph 5-3b. G. Matching, of Effort, Earmarking 1. Matching a. Grantee match is specified in the Project Design Finance Plan section of the ANG MCCA Technical Appendix and in the Project Construction Budget section of the ARNG MCCA Technical Appendix.
Availability of Program Information The National Guard Internal Review Office in each State and Territory (which reports to the USPFO) can provide information about risk assessments and audits performed by their office which may be helpful in planning the audit. Contact Mr. Derrick Miller, National Guard Bureau Internal Review Office, at (703) 607-0755, DSN 327-0755 or email for information on the Internal Review Office for a particular State. III. COMPLIANCE REQUIREMENTS In developing the audit procedures to test compliance with the requirements for this Federal program, the auditor must determine, from the following summary (also included in Part 2, “Matrix of Compliance Requirements”), which of the 12 types of compliance requirements apply, and then determine which of the applicable requirements is likely to have a direct and material effect on the Federal program at the auditee. For each such requirement, the auditor must use Part 3 (which includes generic details about each compliance requirement other than Special Tests and Provisions) and this program supplement (which includes any program-specific requirements) to perform the audit. A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles C. Cash Management E. Eligibility F. Equipment and Real Property Management G. Matching, of Effort, Earmarking H. Period of Performance I. Procurement and Suspension and Debarment J. Program Income L. Reporting M. Subrecipient Monitoring N. Special and Provisions Y Y Y N N Y Y Y N Y Y N A. Activities Allowed or Unallowed Allowable activities are those designated as authorized in the Appendices of the MCCA. B. Allowable Costs/Cost Principles 1. Allowable costs under MCCAs are stated in NGR 5-1, Chapter 5, Paragraph 5-3. 2. Indirect are unallowable except as stated in NGR 5-1, Chapter 5, Paragraph 5-3b. G. Matching, of Effort, Earmarking 1. Matching a. Grantee match is specified in the Project Design Finance Plan section of the ANG MCCA Technical Appendix and in the Project Construction Budget section of the ARNG MCCA Technical Appendix.
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