a.
List the federal departments that have sponsored the federal programs, as per the OMB Compliance Supplement referred to in the website mentioned in the question.
b.
Indicate whether any of the programs listed are part of the same cluster, under single audit.
c.
Indicate whether any of the federal programs could be classified as Type A programs, and indicate whether any of the programs could be exempted from being assessed under the risk-based approach.
d.
Identify the programs that would be selected for audit, and mention the reason.
e.
Explain whether or not the selection of programs for audit would change, if the not-for-profit organization has received unmodified opinion for the last two years and the Head Start program was selected for audit; and indicate the programs to be selected with reason.
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Accounting for Governmental & Nonprofit Entities
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