The Catch-All: Special Tests & Provisions
Coming in second with ~53,000 findings is Special Tests & Provisions (Finding Code N).
What is it?
These are requirements specific to a particular federal program. They aren't standard across all grants. For example, a housing grant might require you to inspect units, while an education grant requires you to verify student attendance.
The Fix: Read the Compliance Supplement. Go to the "Special Tests" section for your specific Assistance Listing Number (ALN). Do not assume your standard internal controls cover these unique requirements.
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