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The Major Program Risk Matrix, is intended to help auditors with audits
in accordance with the Single Audit Act Amendments of 1996 (the
Single Audit Act) and Office of Budget (OMB) Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations (Circular A-
133). Users of this practice aid should consult the original material aid
for a complete understanding of the standards, requirements, and
guidance.referenced in this Management and Practice

This practice aid is an other auditing publication as defined in AU

section 150, Generally Accepted Auditing Standards (AICPA,
Professional Standards, vol. 1). Other auditing authoritative status;
however they may help you, as an auditor, understand and apply
certain auditing standards.publications have no

If you apply the auditing guidance included in any other auditing

publication, you should be satisfied that, in your judgement, it is both
appropriate and relevant to the circumstances of your audit.

Program Name:
CFDA Number(s):
Fiscal Year End:

Compliance
Requirement

Column1
A. Activities Allowed or Unallowed
B. Allowable Costs/Cost Principles
C. Cash Management
D. Davis-Bacon Act
E. Eligibility
F. Equipment & Real Property Management
G. Matching, Level of Effort, Earmarking
H. Period of Availability of Federal Funds
I. Procurement & Suspension and Debarment
J. Program Income
K. Real Property Acquisition and Relocation Assistance
L. Reporting
M. Subrecipient Monitoring
N. Special Tests & Provisions
(Provide an assessment for each special test)
Applicable per Compliance Direct and material to Inherent risk assessment W/P Reference of
Supplement program (IR) IR
(Yes or No) (Yes or No) (High/Low) assessment
Column2 Column3 Column4 Column5
Control risk W/P reference of CR W/P reference to test Audit risk of
assessment (CR) Assessment of controls noncompliance
(High/Low) (High/Low)
Column6 Column7 Column8 Column9
Compliance testing Working paper
reference(s)

Column10
Audit Program Area:
Auditor
AUDIT PROCEDURES WP Ref Initials
Time Date Date Checked
Spent Expected Finished Remarks By:
 Client Name
Internal Control Framework

Date Completed:
Completed By:
Reviewed By:

Question Yes No* Comments /Description

To the best of my knowledge, the answers and comments noted above are accur
internal controls within this department:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
 Name and Title of Person Completing Form (please print) Name and Title of Department Direc

Signature of Person Completing Form Signature of Department

3/17/2019
Date Form Completed Date of Department Director'

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
 Employee Responsible for Task

s noted above are accurate and reflect the current

this department:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
Name and Title of Department Director (please print)

Signature of Department Director

Date of Department Director's Signature

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
Finding Ref # Control Testing Finding
Management Response & Treatment