Single Audit Expenditure Threshold Checker
Compare total federal awards expended with a caller-supplied Single Audit expenditure threshold. This is an applicability screen and does not determine Type A programs, major programs, or risk status.
Description
A Single Audit expenditure screen compares federal awards expended with a caller-selected applicable threshold.
A Single Audit expenditure screen compares federal awards expended with a caller-selected applicable threshold. Applicability and major-program selection are separate questions.1
The returned values include Amount above threshold, Single Audit threshold met. The How section below explains the calculation, input rules and interpretation.
When to use Single Audit Expenditure Threshold Checker
Use Single Audit Expenditure Threshold Checker when you need to evaluate the supplied records under the calculation and evidence rules below. No threshold, fiscal-year rule, exemption, TypeA classification or major-program risk determination is supplied.
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 Single Audit Expenditure Threshold Checker 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 auditThreshold, totalFederalAwardsExpended using the field table and calculation rules, then run the tool.
- Read amountAboveThreshold, singleAuditThresholdMet. 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 |
|---|---|---|---|
| auditThreshold | Applicable audit threshold | number; minimum: 0 | Required |
| totalFederalAwardsExpended | Total federal awards expended | number; minimum: 0 | Required |
Enter finite nonnegative threshold and expenditures in the same currency/unit. Return inclusive flag and amount above threshold. Equal amounts qualify, including both zero.
met=expended≥threshold; above=max(0,expended−threshold) Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| amountAboveThreshold | Amount above threshold | number; minimum: 0 |
| singleAuditThresholdMet | Single Audit threshold met | boolean |
{
"input": {
"auditThreshold": 1000000,
"totalFederalAwardsExpended": 1250000
},
"output": {
"amountAboveThreshold": 250000,
"singleAuditThresholdMet": true
}
}Limitations and assumptions
No threshold, fiscal-year rule, exemption, TypeA classification or major-program risk determination is supplied.
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 Program Expenditure Threshold Screen: A program expenditure screen first applies an overall award threshold, then a program threshold. Program share is a separate ratio. 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
Similar or alternative tools
- Program Expenditure Threshold Screen
A program expenditure screen first applies an overall award threshold, then a program threshold. Program share is a separate ratio.
- 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.