GENERAL INFORMATION G-1 Auditee G-2 Audit Period G-3 Auditor(s) or Audit Organization(s) (primary and secondary auditors, if applicable) and location G-4 Date of Compliance Report (and date of financial statement report, if different) G-5 “FAC Accepted Date” for use in answering question DR-25 G-6 Federal funding agencies with Direct Expenditures G-7 Personnel Contacted during Review (including contact information, reasons contacted, and results) OVERALL CONCLUSIONS C-1. Based on our review, the rating assigned to the auditor’s report(s), including the Schedule of Findings and Questioned Costs, is (check as applicable): [ ] Pass Report contains no quality issues or only minor quality issues that do not require corrective action for the audit under review or future audits. [ ] Pass with Deficiencies Report contains quality deficiencies that should be brought to the attention of the auditor (and auditee, where appropriate) for correction in future audits. [ ] Fail Report contains quality deficiencies that may affect the reliability of the audit report and/or may require the auditor to conduct additional audit work to support the opinions in the report under review, and which must be corrected in the audit report under review. C-2. Based on our review, the auditee’s Schedule of Expenditures of Federal Awards, Section Yes No N/A Schedule of Expenditures of Federal Awards [ ] [ ] [ ]
DR-3g The city and state where the primary auditor or audit organization practices? AU-C 700.40 DR-3h The date of the report? AU-C 700.41 Question Criteria Yes No N/A Report Reference Report on Internal Control over Financial Reporting and on Compliance and Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards DR-4 Do(es) the report(s) on compliance and internal control over financial reporting contain the following required elements: A-133 .505(b) DR-4a A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and with applicable Government Auditing Standards? GAS 4.18; AAG-SLA 4.54(c) DR-4b A statement that explains that the audit included consideration of internal control over financial reporting in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control? AU-C 265 .14(c)(i)-(iii); AAG-SLA 4.54(e) DR-4c The definition of the term “material weakness,” and, when relevant, the definition of the term “significant deficiency”? AU-C 265 .14(a); AAG-SLA 4.54(f) DR-4d A statement that explains the auditor's consideration of the internal control was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies, and therefore, material weaknesses or significant deficiencies may exist that were not identified? AU-C 265 .14(c)(iv); AAG-SLA 4.54(g-i) DR-4e If applicable, a description of the significant deficiencies and material weaknesses and an explanation of their potential effects or a reference to the applicable schedule of findings and questioned costs? AU-C 265 .14(b); AAG-SLA 4.54(i) Question Criteria Yes No N/A Report Reference DR-4f If no material weaknesses were identified, a statement that given the limitations described in DR-4d the auditor did not identify any deficiencies in internal control that are considered to AAG-SLA 4.54(g-h)
DR-7e Includes, to the extent practical, the total amount provided to subrecipients by each Federal program? A-133 .310(b)(5) DR-7f If applicable, includes, in either the schedule or a note to the schedule, the value of Federal awards expended in the form of noncash assistance, the amount of insurance in effect during the year, and loans and loan guarantee programs outstanding at year-end? A-133 .310(b)(6) Schedule of Findings and Questioned Section 1 – Summary of Auditor’s Results DR-8 Does the schedule of findings and questioned costs include a summary of audit results section containing the following elements, and are these elements accurately reported based on the contents of the audit reporting package: DR-8a Type of opinion(s) issued on the auditee’s financial statements? A-133 .505(d)(1)(i) DR-8b A statement whether the disclosed any significant deficiencies or material weaknesses in internal control over financial reporting? A-133 .505(d)(1)(ii) DR-8c A statement whether the audit disclosed any noncompliance that is material to the auditee’s financial statements? A-133 .505(d)(1)(iii) DR-8d Type of opinion(s) issued on the auditee’s compliance with major Federal programs? A-133 .505(d)(1)(v) DR-8e A statement that identifies whether the audit disclosed any significant deficiencies or material weaknesses in internal controls over major Federal programs? A-133 .505(d)(1)(iv) DR-8f A statement whether the audit disclosed any audit findings which the auditor is required to report under A-133.510(a)? A-133 .505(d)(1)(vi) DR-8g Identification of the auditee’s Federal programs? A-133 .505(d)(1)(vii) Question Criteria Yes No N/A Report Reference DR-8h Dollar threshold used to distinguish between Type A and Type B programs? A-133 .505(d)(1)(viii) DR-8i A statement whether the auditee qualified as a low-risk auditee? A-133 .505(d)(1)(ix) Section 2 – Findings related to the financial statements
MAJOR FEDERAL PROGRAM DETERMINATION Review the SEFA to complete this worksheet Expenditures per SEFA (A) Enter total Federal expenditures, including large loan and loan guarantee programs. (B) Enter expenditures for large loans/loan guarantee programs. (C) Subtract (B) from (A) to calculate the total Federal expenditures excluding any large loan or loan guarantee programs. (D) Enter the Type A program threshold applying the criteria at A-133.520(b) to the amount in Row (C). Year audit (CY): (F) (G) (H)* (I)* (J)* (E) Type A Programs Identified by the reviewer for year under review (Current Year [CY]) Program Expenditures [Reviewer identified] Program Expenditures [Included in CY Audit as a major Federal program] (CY) (CY-1) (CY-2) Audited Type A programs Major Federal Programs audited in prior 2 years 20 20 20 $ $ $ $ $ $ $ $ $ $ (K) Type B Programs audited in CY $ $ $ (L) Total Federal Expenditures of Programs Audited as Major Federal Program (Sum of expenditures in column G) $ (M) Considered a Low Risk Auditee? (Yes/No) (N) Percentage of Audit Coverage Required % Y = 25%, N = 50% (O) Percentage of Expenditures Audited % (L) divided by (A) * Mark Major Federal programs with an "X".