Program Expenditure Threshold Screen
Apply caller-supplied overall and program expenditure thresholds in sequence and return the program share and screening result. This arithmetic screen does not by itself determine whether a program is a major program under Uniform Guidance.
Description
A program expenditure screen first applies an overall award threshold, then a program threshold.
A program expenditure screen first applies an overall award threshold, then a program threshold. Program share is a separate ratio.1
The returned values include Overall threshold met, Program threshold met, Program share. The How section below explains the calculation, input rules and interpretation.
When to use Program Expenditure Threshold Screen
Use Program Expenditure Threshold Screen when you need to evaluate the supplied records under the calculation and evidence rules below. No legal thresholds, TypeA classification or major-program selection is determined.
Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
How to use Program Expenditure Threshold Screen and understand its results
- Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
- Enter overallThreshold, programExpenditure, programThreshold, totalFederalExpenditure using the field table and calculation rules, then run the tool.
- Read overallThresholdMet, programThresholdMet, programSharePercent. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| overallThreshold | Overall threshold | number; minimum: 0 | Required |
| programExpenditure | Program expenditure | number; minimum: 0 | Required |
| programThreshold | Program threshold | number; minimum: 0 | Required |
| totalFederalExpenditure | Total federal expenditure | number; minimum: 0 | Required |
Require finite nonnegative inputs and strictly positive total expenditures. Return both inclusive flags and finite 100×program/total share. Program expenditures exceeding total are allowed, so share can exceed100.
overall=total≥overallThreshold; program=overall AND programSpend≥programThreshold Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| overallThresholdMet | Overall threshold met | boolean |
| programThresholdMet | Program threshold met | boolean |
| programSharePercent | Program share (percent) | number; minimum: 0 |
{
"input": {
"overallThreshold": 750000,
"programExpenditure": 300000,
"programThreshold": 300000,
"totalFederalExpenditure": 1000000
},
"output": {
"overallThresholdMet": true,
"programThresholdMet": true,
"programSharePercent": 30
}
}Limitations and assumptions
No legal thresholds, TypeA classification or major-program selection is determined.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use Single Audit Expenditure Threshold Checker: A Single Audit expenditure screen compares federal awards expended with a caller-selected applicable threshold. Applicability and major-program selection are separate questions. For a complementary task, use Group Audit Component Materiality Division Instruction Letter: A group/component materiality allocation should reconcile with the component auditor's amount and instruction allocation. This tool applies supplied percentages.
References
-
Program Expenditure Threshold Screen — tool.io
Similar or alternative tools
- Single Audit Expenditure Threshold Checker
A Single Audit expenditure screen compares federal awards expended with a caller-selected applicable threshold. Applicability and major-program selection are separate questions.
- Group Audit Component Materiality Division Instruction Letter
A group/component materiality allocation should reconcile with the component auditor's amount and instruction allocation. This tool applies supplied percentages.