( 1 ) The Type of An applications maybe not identified as reasonable risk not as much as action a few (section (c)(1) associated with the point).
( step 3 ) Such as for instance additional programs while the could be had a need to comply with this new percentage of visibility rule chatted about for the part (f) with the part.
( f ) Portion of exposure laws. When your auditee fits the brand new conditions into the § , the newest auditor you would like just review the big programs understood in Action cuatro (sentences (e)(1) and you can (2) of the part) and you can such as extra Government applications with Federal honors expended you to definitely, inside aggregate, every major applications encompass no less than 20% (0.20) out of full Federal honors expended. If not, brand new auditor need audit the top apps understood when you look at the Step four (paragraphs (e)(1) and you will (2) regarding the part) and you will such as even more Government applications having Federal prizes expended you to definitely, when you look at the aggregate, most of the biggest software encompass at the very least 40 % (0.40) away from complete Federal awards expended.
However, Federal firms and you will solution-thanks to agencies might provide auditors information concerning the likelihood of a great particular Federal system together with auditor need consider this to be recommendations into the deciding significant apps when you look at the audits not yet accomplished
( g ) Paperwork regarding risk. Read More