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X 8.` hp x (#8   \RX` hp x (#\S\  `&Times New RomanS%2A`Arial< :Outline001_1   GAKr`WingdingsG  ;1 4 <D x (#;   YOX` hp x (#YXXXS\  `&Times New RomanS  Kr`Wingdings:+ 8List Bullet23  ..<+ :List Bullet123  ..<+ :List Bullet 23  ..:+ 8List Number23  ..<+ :List Number323  ..<+ :List Number223  ..<+ :List Number123  ..<+ :List Number 23  ..<* :Normal (Web) S =jS    =jS:  8Body Text 2  ,*Date< :Comment TextXXX2 0Quick    CO<6X9`(CourierC  8. ` hp x (#8   8.` hp x (#8S\  `&Times New RomanS  <6X9`(Courier<:Footnote Ref.PY ,Style   8.44` hp x (#8  A7X` hp x (#A  2 0Quick P   CO<6X9`(CourierC  8.` ` hp x (#8   8.` hp x (#8S\  `&Times New RomanS  .[[,TOC 2    8.` ` hp x (#8   8.` hp x (#8  0oo.Title2S\  `&Times New RomanS XXXS\  `&Times New RomanS <$$ :Footnote Tex    XXX<DD :Normal Inden X 8.` hp x (#8  8.` hp x (#8:)) 8Body Text 3 {dXXX {d< :Body Text Fi d  d   { Z'..      cXeXXcXXeXXcXe  _K\(XXK (#X̓XXeMarch2004Q99AgencyProgramRequirementsXeX̓(2$ a3!..      cXeXXcXXeXXcXe  'Single1 d[=Thin Bottomdxd  ^)..      cXeXXcXXeXXcXe  _K_(XXK0p x (#X0̓XXeA133ComplianceSupplement6p x (#X(#6Q4  1  XeX̓(2$ a3!..      cXeXXcXXeXXcXe  [)1dxd#|x(r3$..      cXzgXXcXXzgXXcXzg0&d9 Z6Times New Roman RegularcXD0 }0:i+00U a3!..      cXeXXcXXeXXcXe  _       Y]XXXX  SXXe PART4AGENCYPROGRAMREQUIREMENTS    XeXSINTRODUCTION   ForeachFederalprogram(exceptR&Dand_SFA_)includedinthisSupplement,Part4provides 2 I, ProgramObjectives,andII, ProgramProcedures.Also,Part4providesinformationabout  h compliancerequirementsspecifictoaprograminIII, ComplianceRequirements.Finally,Part  N 4alsoprovidesIV, OtherInformation,whenthereisotherusefulinformationpertainingtothe  4 programthatdoesnotfitinsectionsIIII.Forexample,whenaprogramallowsfundstobe   transferredtoanotherprogram,subsectionIVwillprovideguidanceonhowthosefundsshould   betreatedontheScheduleofExpendituresofFederalAwardsandTypeAprogram   determinations. |  Whenanyoffivetypesofcompliancerequirements(A, ActivitiesAllowedorUnallowed, *z  E, Eligibility,G, Matching,LevelofEffort,Earmarking,L, Reporting,andN, Special `  TestsandProvisions)areapplicabletoaprogramincludedinthisSupplement,Part4will F  alwaysprovideinformationspecifictotheprogram.TheauditorshouldlooktoPart3fora ,  generaldescriptionofthecompliancerequirements,auditobjectives,andsuggestedaudit  proceduresandtoPart4forinformationaboutthespecificrequirementsforaprogram.An  exceptionisthatforN, SpecialTestsandProvisions;Part3onlyincludesauditobjectivesand  suggestedauditproceduresforinternalcontrolandallotherinformationisincludedinPart4. t Theotherninetypesofcompliancerequirementsgenerallyarenotspecifictoaprogramand "r thereforeareusuallynotlistedinPart4.However,whenoneoftheseotherninetypesof X compliancerequirementshaveinformationspecifictoaprogram,thisspecificinformationwill > beprovidedwiththeprograminPart4. $ Whenarequirementismarkedas NotApplicable,itmeanseitherthattherearenocompliance  requirementsortheauditorisnotrequiredtotestcompliance. h IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal f program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,toidentify L whichofthe14typesofcompliancerequirementsdescribedinPart3areapplicableandthen  2 looktoParts3and4forthedetailsoftherequirements.Thedescriptionsofthecompliance ! requirementsinParts3and4aregenerallyasummaryoftheactualcompliancerequirements. " Theauditorshouldrefertothereferencedcitations(e.g.,lawsandregulations)forthecomplete # compliancerequirements. z$ ForR&Dand_SFA_,Part5istheequivalentofPart4;thereforetheauditorwillneedtoconsider (&x! Parts2,3,and5indevelopingtheauditprogramfortheseprograms(programclusters). '^"