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m <br />! <br /> <br />therefore, that the population for sample selection and materJaltt <br />determination should be [he total dtsbursement$ (or expenditures) e <br />each major federal assistance .pro.gram rather than the tote <br /> <br /> I <br />I <br />I <br /> <br />disbursements (or expenditures) of al! such major programs taken a <br /> <br /> Senator Durenberger's commentary on the Act states that In testtn <br /> each of these major federa! assistance programs for compl[ance, th <br /> <br />I independent auditor - not federaZ agencies or the OHB - ts t <br /> determine what laws and regulat[ons may have a material effect upo <br />I each program. He goes on to say that the Compliance Supplement t <br /> <br />I <br />m <br /> <br />OMB Circular A-102, Attachment P "may be used as a gutde...but nee <br />not be". We believe, nevertheless, that the Compliance Supplemen <br />should continue to be used since it offers reliable gu[dance as t <br /> <br />the significant laws, ~egulatlons and grant p~ovis~ons that shou! <br />be tested for most federal programs. ~e further believe that t~ <br />auditor should test each of these major federal assistance prog~a~ <br />for general compliance ~ith clv[1 rights~ Davis-Bacon and otht <br />so-called "cross-cutting provisions". <br /> <br />AUDIT COVERAGE - OTHER THAN MA3OR FEDERAL ASSISTANCE PROGRAMS <br /> <br />l~ansactJons from federal assistance programs, other than mai <br />federal assistance programs, must also be selected and tested f <br />financial and compllance matters, but only tn ~elationship to t <br /> <br /> <br />