Based on the audit work performed, did the Schedule of Findings and Questioned Costs include all (1) documented instances of A-133 significant deficiencies or material weaknesses, .505(d)(2); RS-9 (2) all instances of fraud and illegal acts unless GAS 5.10- inconsequential, and (3) violations of provisions .17 and contracts or grant agreements and abuse that could have a material effect on the financial statements or the major program? Did the auditor report all significant deficiencies, material weaknesses, instances of material noncompliance, circumstances that resulted in an other than unqualified opinion on compliance (unless otherwise reported), known fraud affecting a Federal award (unless otherwise A-133 RS-10 reported), and known questioned costs greater .510(a) than $10,000 (or the amount of known questioned costs when the amount of likely questioned costs are greater than $10,000) that could have a direct and material effect on compliance with the requirements of each major program? Does the audit documentation support an assessment of whether control deficiencies (either individually or in combination) rose to GAS 5.12; RS-11 the level of significant deficiencies, and/or that AU 325.08; significant deficiencies (either individually or in AU 339.14 combination) rose to the level of material weaknesses? If exceptions identified in the audit documentation were not reported, does the audit AU 325.08; RS-12 documentation support the basis for the AU 339.14 auditor’s of conclusion (“proper disposition exceptions”)? Did the auditor report all instances in which the results of audit follow-up procedures disclosed that the summary schedule of prior audit A-133 RS-13 findings prepared by the auditee materially .510(a)(7) misrepresents the status of any prior audit finding? Applicable W/P Yes No N/A Review Item Criteria Ref
RS-9 Based on the audit work performed, did the Schedule of Findings and Questioned Costs include all (1) documented instances of significant deficiencies or material weaknesses, (2) all instances of fraud and illegal acts unless inconsequential, and (3) violations of provisions and contracts or grant agreements and abuse that could have a material effect on the financial statements or the major program? A-133 .505(d)(2); GAS 5.10- .17 RS-10 Did the auditor report all significant deficiencies, material weaknesses, instances of material noncompliance, circumstances that resulted in an other than unqualified opinion on compliance (unless otherwise reported), known fraud affecting a Federal award (unless otherwise reported), and known questioned costs greater than $10,000 (or the amount of known questioned costs when the amount of likely questioned costs are greater than $10,000) that could have a direct and material effect on compliance with the requirements of each major program? A-133 .510(a) RS-11 Does the audit documentation support an assessment of whether control deficiencies (either individually or in combination) rose to the level of significant deficiencies, and/or that significant deficiencies (either individually or in combination) rose to the level of material weaknesses? GAS 5.12; AU 325.08; AU 339.14 RS-12 If exceptions identified in the audit documentation were not reported, does the audit documentation support the basis for the auditor’s conclusion (“proper disposition of exceptions”)? AU 325.08; AU 339.14 RS-13 Did the auditor report all instances in which the results of audit follow-up procedures disclosed that the summary schedule of prior audit findings prepared by the auditee materially misrepresents the status of any prior audit finding? A-133 .510(a)(7) Review Item Applicable Criteria Yes No N/A W/P Ref
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