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									                                DEPARTMENT OF EDUCATION
  AUDIT SUMMARY REVIEW OF STATE/FEDERAL LAWS AND REGULATIONS

                                                     DATE REVIEWED:
                                                     REVIEWED BY:
                                                     REVIEWED BY:
                                                     FISCAL YEAR ENDED:
NAME:
        SCHOOL DEPARTMENT:
        SCHOOL ADMINISTRATIVE UNIT:
        VOCATIONAL REGION:
        NON-PROFIT AGENCY:


TYPE OF AUDIT:

                CIRCULAR A-133 AUDIT                 
               GAGAS AUDIT - YELLOW BOOK              (LIMITED SCOPE AUDIT TO MEET THE
                                                         MONITORING REQUIREMENTS OF A-133)

               FINANCIAL STATEMENT AUDIT             
DOES P-100 REPORT $500,000   OR MORE IN FEDERAL FUNDS?

PROGRAMS SELECTED FOR TESTING:



WERE THERE PRIOR YEAR FINDINGS ( IF YES, EXPLAIN)?

         PROGRAM COMPLIANCE:             RESOLVED         UNRESOLVED     


         INTERNAL CONTROLS:              RESOLVED         UNRESOLVED   


DID THE AUDITOR GIVE A QUALIFIED OPINION ON THE GENERAL PURPOSE FINANCIAL STATEMENTS?

                                         COMMENTS




                                                                  FILE:AUDIT SUMMARY REVIEW – 2/04
                                      STATE OF MAINE
                           DEPARTMENT OF EDUCATION
AUDITEE: _______________________________________________________
AUDIT FIRM: ____________________________________________________

                      DESK REVIEW GUIDE FOR LIMITED SCOPE AUDITS

A. THE AUDIT REPORT STATES :

       1. YES___ NO___ Whether the agreed-upon procedures engagement
                       was performed in accordance with the AICPA’s
                       generally accepted auditing standards or attestation
                       standards.

       2. YES___ NO___ Whether the internal control system was tested to
                       the same extent as required by OMB Circular A-133.

       3. YES___ NO___ Whether the programs listed in the engagement letter
                       were tested.

       4. YES___ NO___ Whether the compliance requirements listed in the
                       engagement letter were tested:

              Category                     Agreed To               Reported

        (a) Activities allowed        YES___ NO___            YES___ NO___
            or unallowed
        (b) Allowable costs/           YES___ NO___           YES___ NO___
            cost principles
        (c) Eligibility                YES___ NO___           YES___ NO___
        (d) Matching, level of         YES___ NO___           YES___ NO___
             effort,and earmarking
        (e) Reporting                 YES___ NO___            YES___ NO___
        (f) OTHER (list)
            ______________            YES___ NO___            YES___ NO___
            ______________            YES___ NO___            YES___ NO___
            ______________            YES___ NO___            YES___ NO___

A. THE AUDIT REPORT INCLUDES:

       1. YES___ NO___ Report on Internal Controls

                (a) Findings: YES___ NO___

       2. YES___ NO___ Report on Applying Agreed-Upon Procedures

                (b) Findings: YES___ NO___

       3. YES___ NO___ Management Representation Letter

A. Federal Funds Received (per P-100 and nutrition reports)     $_____________
   Federal Funds Expended (per Audit Report)                    $_____________

                                           REMARKS
            _______________________________________________________________________
            _______________________________________________________________________
            _______________________________________________________________________
                                                                  REV. 3/03

								
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