PART C - SAMPLE AUDIT DESK REVIEW CHECKLIST
Each agency which requires audits of its sub-recipients should have a guide for
reviewing the audits to determine whether they meet the applicable audit requirements and
have a method for documenting that review. The desk review checklist that DHS's Office of
Program Review and Audit uses when reviewing A-128 (local government) and A-133 (provider
agency) audits to determine whether they are complete and ready for resolution of audit
comments is attached.
The checklist lists the report elements that we believe must be present in order to
have reasonable assurance that the audit was performed in accordance with federal, state,
department, and professional requirements and that the materials include all of the
information that is necessary for resolution of audit comments. Please note that because
OPRA handles both A-128 and A-133 audits and because of the many similarities between
A-128 and A-133 audit reports, the checklist has been designed to be used for either type
of audit and those areas where the requirements for A-128 and A-133 audits differ are
For example, in questions E2 and F2, the reports for A-128 audits would need references
to OMB Circular A-128 and to the State Single Audit Guidelines, while A-133 audits
would need references to OMB Circular A-133 and to the Provider Agency Audit Guide.
Also, for question F4, only the part appearing on page 3 is applicable to A-133 audits,
while the remaining part of the question on page 4 is applicable to A-128 audits.
Counties may find it useful to use the checklist: (1) as a template for creating
or up-dating the county's own checklist for reviewing its sub-recipient audits; and (2) as
a guide for evaluating the county's own audit report prior to submission to this
May 30, 2014