Test mathematical accuracy of reports and supporting worksheets. Performance (not applicable) and special (applicable) reports Trace the reported data to records that accumulate and summarize data. Perform tests of the underlying data to verify that the data were accumulated and summarized in accordance with the required or stated criteria and methodology, including the accuracy and completeness of the reports. Review the supporting records and ascertain if all applicable data elements were included in the sampled reports. When intervening computations or calculations are required between the records and the reports, trace reported data elements to supporting worksheets or other documentation that link reports to the data. Test mathematical accuracy of reports and supporting worksheets. Obtain written representation from management that the reports provided to the auditor are true copies of the reports submitted or electronically transmitted to the Federal awarding agency, the applicable payment system, or pass-through entity in the case of a subrecipient. Audit Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________
Test mathematical accuracy of reports and supporting worksheets. Performance (not applicable) and special (applicable) reports Trace the reported data to records that accumulate and summarize data. Perform tests of the underlying data to verify that the data were accumulated and summarized in accordance with the required or stated criteria and methodology, including the accuracy and completeness of the reports. Review the supporting records and ascertain if all applicable data elements were included in the sampled reports. When intervening computations or calculations are required between the records and the reports, trace reported data elements to supporting worksheets or other documentation that link reports to the data. Test mathematical accuracy of reports and supporting worksheets. Obtain written representation from management that the reports provided to the auditor are true copies of the reports submitted or electronically transmitted to the Federal awarding agency, the applicable payment system, or pass-through entity in the case of a subrecipient. Audit Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________
A133%20FACCR%20Nutrition%20Cluster%202015%20(non-ARRA,%20non-UG)%20Jul15.docx