Based on the audit work performed, did the Financial 2 CFR Statement Findings Section and the Federal Award 200.515 RS-8 Findings and Questioned Costs Section of the (d)(2-3); GAS 4.23-.27 Schedule of Findings and Questioned Costs include: Significant deficiencies and material RS-8a weaknesses in internal control over GAS 4.23-.24 financial reporting? Instances of fraud and noncompliance with provisions of laws or regulations that have a GAS 4.23, RS-8b material effect on the audit and any other .25(a) instances that warrant the attention of those charged with governance? Noncompliance with provisions of contracts GAS 4.23, RS-8c or grant agreements that has a material .25(b) effect on the audit? Abuse that has a material effect on the GAS 4.23, RS-8d audit? .25(c) Significant deficiencies and material weaknesses in internal control over major 2 CFR RS-8e programs and significant instances of abuse 200.516(a)(1) relating to major programs? Material noncompliance with the provisions of Federal statutes, regulations, or the terms 2 CFR RS-8f and conditions of Federal awards related to 200.516(a)(2) a major program? Known or likely questioned costs that are greater than $25,000 for a type of 2 CFR RS-8g compliance requirement for a major 200.516(a)(3) program? Known questioned costs that are greater 2 CFR RS-8h than $25,000 for a Federal program which is 200.516(a)(4) not audited as a major program? The circumstances concerning why the auditor's report on compliance for each 2 CFR RS-8i major program is other than an unmodified 200.516(a)(5) opinion, unless such circumstances are otherwise reported as an audit finding(s)? Known or likely fraud affecting a Federal 2 CFR RS-8j award, unless such fraud is otherwise 200.516(a)(6) reported as an audit finding(s)?
RS-8 Based on the audit work performed, did the Financial Statement Findings Section and the Federal Award Findings and Questioned Costs Section of the Schedule of Findings and Questioned Costs include: 2 CFR 200.515 (d)(2-3); GAS 4.23-.27 RS-8a Significant deficiencies and material weaknesses in internal control over financial reporting? GAS 4.23-.24 RS-8b Instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the audit and any other instances that warrant the attention of those charged with governance? GAS 4.23, .25(a) RS-8c Noncompliance with provisions of contracts or grant agreements that has a material effect on the audit? GAS 4.23, .25(b) RS-8d Abuse that has a material effect on the audit? GAS 4.23, .25(c) RS-8e Significant deficiencies and material weaknesses in internal control over major programs and significant instances of abuse relating to major programs? 2 CFR 200.516(a)(1) RS-8f Material noncompliance with the provisions of Federal statutes, regulations, or the terms and conditions of Federal awards related to a major program? 2 CFR 200.516(a)(2) RS-8g Known or likely questioned costs that are greater than $25,000 for a type of compliance requirement for a major program? 2 CFR 200.516(a)(3) RS-8h Known questioned costs that are greater than $25,000 for a Federal program which is not audited as a major program? 2 CFR 200.516(a)(4) RS-8i The circumstances concerning why the auditor's report on compliance for each major program is other than an unmodified opinion, unless such circumstances are otherwise reported as an audit finding(s)? 2 CFR 200.516(a)(5) RS-8j Known or likely fraud affecting a Federal award, unless such fraud is otherwise reported as an audit finding(s)? 2 CFR 200.516(a)(6)
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