Includes, to the extent practical, the total A-133 DR-7e amount provided to subrecipients by .310(b)(5) each Federal program? If applicable, includes, in either the schedule or a note to the schedule, the value of Federal awards expended in the A-133 DR-7f form of noncash assistance, the amount .310(b)(6) of insurance in effect during the year, and loans and loan guarantee programs outstanding at year-end? Schedule of Findings and Questioned Section 1 Summary of Auditor’s Results – Does the schedule of findings and questioned costs include a summary of audit results section containing the following elements, DR-8 and are these elements accurately reported based on the contents of the audit reporting package: Type of opinion(s) issued on the A-133 DR-8a auditee’s financial statements? .505(d)(1)(i) A statement whether the disclosed any significant deficiencies or material A-133 DR-8b weaknesses in internal control over .505(d)(1)(ii) financial reporting? A statement whether the audit disclosed A-133 DR-8c any noncompliance that is material to the .505(d)(1)(iii) auditee’s financial statements? Type of opinion(s) issued on the A-133 DR-8d auditee’s compliance with major Federal .505(d)(1)(v) programs? A statement that identifies whether the audit disclosed any significant A-133 DR-8e deficiencies or material weaknesses in .505(d)(1)(iv) internal controls over major Federal programs? A statement whether the audit disclosed A-133 DR-8f any audit findings which the auditor is .505(d)(1)(vi) required to report under A-133.510(a)? Identification of the auditee’s A-133 DR-8g Federal programs? .505(d)(1)(vii) Report Question Criteria Yes No N/A Reference Dollar threshold used to distinguish A-133 DR-8h between Type A and Type B programs? .505(d)(1)(viii) A statement whether the auditee A-133 DR-8i qualified as a low-risk auditee? .505(d)(1)(ix) Section 2 Findings related to the financial statements –
DR-7e Includes, to the extent practical, the total amount provided to subrecipients by each Federal program? A-133 .310(b)(5) DR-7f If applicable, includes, in either the schedule or a note to the schedule, the value of Federal awards expended in the form of noncash assistance, the amount of insurance in effect during the year, and loans and loan guarantee programs outstanding at year-end? A-133 .310(b)(6) Schedule of Findings and Questioned Section 1 – Summary of Auditor’s Results DR-8 Does the schedule of findings and questioned costs include a summary of audit results section containing the following elements, and are these elements accurately reported based on the contents of the audit reporting package: DR-8a Type of opinion(s) issued on the auditee’s financial statements? A-133 .505(d)(1)(i) DR-8b A statement whether the disclosed any significant deficiencies or material weaknesses in internal control over financial reporting? A-133 .505(d)(1)(ii) DR-8c A statement whether the audit disclosed any noncompliance that is material to the auditee’s financial statements? A-133 .505(d)(1)(iii) DR-8d Type of opinion(s) issued on the auditee’s compliance with major Federal programs? A-133 .505(d)(1)(v) DR-8e A statement that identifies whether the audit disclosed any significant deficiencies or material weaknesses in internal controls over major Federal programs? A-133 .505(d)(1)(iv) DR-8f A statement whether the audit disclosed any audit findings which the auditor is required to report under A-133.510(a)? A-133 .505(d)(1)(vi) DR-8g Identification of the auditee’s Federal programs? A-133 .505(d)(1)(vii) Question Criteria Yes No N/A Report Reference DR-8h Dollar threshold used to distinguish between Type A and Type B programs? A-133 .505(d)(1)(viii) DR-8i A statement whether the auditee qualified as a low-risk auditee? A-133 .505(d)(1)(ix) Section 2 – Findings related to the financial statements
CIGIE%20Desk%20Review%20Guide%20(March%202015).docx