AU-C 935 SAMPLE COMBINED REPORTS ON COMPLIANCE AND INTERNAL CONTROL Uniform Guidance August 2016 Effective for fiscal periods ending on or December 31, 2015 AOS Auditor Notes: AOSAM 34900.18 - .22 discusses single audit materiality considerations pertaining to the schedule of expenditures of federal awards, each major program, and individual compliance requirements as identified in the OMB Compliance Supplement and summarized in the FACCRs. See 13.40 of the AICPA GAGAS / Single Audit Guide regarding reporting findings of abuse. See guidance in AU-C 935.43 and AOSAM 40000.22 - .24 for reissuing reports. This report was updated to include dual dating examples and references in example 9b, updates appear as a double underline. AICPA Single Audit References were updated for the 2016 guide. See Table of Contents on the next page. Table of Contents Example #1. Unmodified Opinion on Compliance (with or without reportable noncompliance not affecting our opinion), No Significant Deficiencies, no Material Weaknesses You must cut and paste applicable sections below into Example 1 when required: Compliance Section Revisions Example #2. Qualified Opinion on Compliance (with or without additional reportable noncompliance not affecting our opinion) Example #3. Adverse Opinion on Compliance on One Major Program, Unmodified Opinion on Other Major Programs (with or without additional reportable noncompliance not affecting our opinion) Example #4 Scope Limitation for One Major Program, Unmodified Opinion on Other Major Programs (with or without additional reportable noncompliance not affecting our opinion) Example #5 Disclaim Opinion on Compliance (with or without additional reportable noncompliance not affecting our opinion) Internal Control Section Revisions Example #6 Material Weakness(es) and Significant Deficiencies
AU-C 935 SAMPLE COMBINED REPORTS ON COMPLIANCE AND INTERNAL CONTROL Uniform Guidance August 2016 Effective for fiscal periods ending on or December 31, 2015 AOS Auditor Notes: AOSAM 34900.18 - .22 discusses single audit materiality considerations pertaining to the schedule of expenditures of federal awards, each major program, and individual compliance requirements as identified in the OMB Compliance Supplement and summarized in the FACCRs. See 13.40 of the AICPA GAGAS / Single Audit Guide regarding reporting findings of abuse. See guidance in AU-C 935.43 and AOSAM 40000.22 - .24 for reissuing reports. This report was updated to include dual dating examples and references in example 9b, updates appear as a double underline. AICPA Single Audit References were updated for the 2016 guide. See Table of Contents on the next page. Table of Contents Example #1. Unmodified Opinion on Compliance (with or without reportable noncompliance not affecting our opinion), No Significant Deficiencies, no Material Weaknesses You must cut and paste applicable sections below into Example 1 when required: Compliance Section Revisions Example #2. Qualified Opinion on Compliance (with or without additional reportable noncompliance not affecting our opinion) Example #3. Adverse Opinion on Compliance on One Major Program, Unmodified Opinion on Other Major Programs (with or without additional reportable noncompliance not affecting our opinion) Example #4 Scope Limitation for One Major Program, Unmodified Opinion on Other Major Programs (with or without additional reportable noncompliance not affecting our opinion) Example #5 Disclaim Opinion on Compliance (with or without additional reportable noncompliance not affecting our opinion) Internal Control Section Revisions Example #6 Material Weakness(es) and Significant Deficiencies
Report_Single%20Audit%20Letter_UG_Aug%202016.docx