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I <br /> I <br /> I <br /> ! <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br />I <br />I <br />I <br />! <br />I <br />I <br />I <br /> <br /> The audit report shall state that the audit was performed <br />accordance with' the provisions of OMB Circular A-128 (or A-110 <br />applicable). <br /> <br /> The audit report shall include: <br /> <br /> ~) <br /> <br />in <br /> <br />as <br /> <br />The auditor's report on financial statements and on a <br /> <br />schedule of federal assistance; <br />schedule of federal assistance, <br />each federal assistance program <br />Federal Domestic Assistance. <br /> <br />the financial statements; and a <br />showing the total expenditures for <br />as identified in the C~talo9 of <br />Federal programs or grants that have <br />number shall be identified under the <br /> <br />not been assigned a catalog <br /> <br />caption "other federal assistance". <br /> <br /> 2) The auditor's report <br />internal control systems must <br />significant internal accounting <br /> <br />on the study and evaluation of <br /> <br /> identify the organization's <br />controls, and those controls <br /> <br /> are <br /> <br />designed to provide reasonable assurance that federal programs <br />being managed in compliance with laws and regulations. <br /> <br />It must also identify the controls that were evaluated, the controls <br />that were not evaluated, and the material weaknesses identified as a <br />result of the evaluation. <br /> <br /> 3) The auditor's report on compliance containing: <br /> <br /> a) A statement of positive assurance with respect to <br />those items tested for compliance, including compliance with law and <br />regulations pertaining to financial reports and claims for advances <br />and reimbursements; <br /> <br /> b) Negative assurance on those items not tested; <br /> <br /> c} A summary of all instances of noncompliance; <br /> <br />-ZZ- <br /> <br /> <br />