PART TWO - Matrix of Compliance Requirements
Part Two identifies the compliance requirements that are applicable to the projects
included in the Compliance Supplement. The auditor should use Part Two to identify
the types of compliance requirements that are applicable to each project. The boxes
for each type of compliance requirement will either contain a "Y" (for yes if the
type of compliance requirement may apply) or be shaded (if the project normally
does not have activity subject to this type of compliance requirement).
Even though a "Y" indicates that the compliance requirement applies to the project,
it may not apply at a particular nonstate entity, either because that entity does
not have activity subject to that type of compliance requirement or the activity
could not have a material effect of a major project. The auditor should exercise
professional judgment when determining which compliance requirements marked "Y"
needs to be tested at a particular nonstate entity.
When a "Y" is present on the matrix and the auditor determines that the requirement
should be tested at the nonstate entity, the auditor should use Part Three, Compliance
Requirements and, if applicable, Part Four, State Project Compliance Requirements
in planning and performing the tests of compliance. Part Three provides the general
description of the compliance requirements, audit objectives, and suggested audit
procedures. Part Four may also include specific information on the criteria pertaining
to the project.
When a compliance requirement is shaded in the matrix, it normally does not apply
to the project. However, if specific information comes to the auditor's attention
that provides evidence that a compliance requirement shaded in the matrix could
have a material effect on a major project, the auditor would be expected to test
State Fiscal Year 2017-2018
State Fiscal Year 2016-2017
State Fiscal Year 2015-2016
State Fiscal Year 2014-2015
State Fiscal Year 2013-2014