PART TWO - Matrix of
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 the requirement.
State Fiscal Year 2013-2014
State Fiscal Year 2012-2013
State Fiscal Year 2011-2012
State Fiscal Year 2010-2011
State Fiscal Year 2009-2010