Insurance Coverage 22 Certificate of Occupancy and Fire Safety Inspection 22 SECTION 7: OMB Circular A-133 Audits (Single Audits) 23 SECTION 8: Agreed-Upon Procedures Report on CSP Funding 25 APPENDIX A Template for Independent Accountant’s Report on the Initial Statement 27 – APPENDIX B Template for Independent Accountant’s Report on CSP Funding 30 – APPENDIX C Auditor Checklist for Audits of NYSED Authorized Charter Schools 32 – APPENDIX D Sample Schedule of Functional Expenses 34 – APPENDIX E Sample Reports on Internal Controls and Compliance - From Audit Guide, GAS and – OMB-A133 36 APPENDIX F Finding Flowchart From AICPA Audit Guide, GAS and OMB-A133 44 – APPENDIX G Procedures to Consider During Lottery Observations 45 – APPENDIX H Additional Resources 46 – APPENDIX I Definition of Terms 44 –
Insurance Coverage 22 Certificate of Occupancy and Fire Safety Inspection 22 SECTION 7: OMB Circular A-133 Audits (Single Audits) 23 SECTION 8: Agreed-Upon Procedures Report on CSP Funding 25 APPENDIX A – Template for Independent Accountant’s Report on the Initial Statement 27 APPENDIX B – Template for Independent Accountant’s Report on CSP Funding 30 APPENDIX C – Auditor Checklist for Audits of NYSED Authorized Charter Schools 32 APPENDIX D – Sample Schedule of Functional Expenses 34 APPENDIX E – Sample Reports on Internal Controls and Compliance - From Audit Guide, GAS and OMB-A133 36 APPENDIX F – Finding Flowchart From AICPA Audit Guide, GAS and OMB-A133 44 APPENDIX G – Procedures to Consider During Lottery Observations 45 APPENDIX H – Additional Resources 46 APPENDIX I – Definition of Terms 44