GENERAL INFORMATION G-1 Auditee G-2 Audit Period Auditor(s) or Audit Organization(s) (primary G-3 and secondary auditors, if applicable) and location Date of Compliance Report (and date of G-4 financial statement report, if different) Accepted Date” for “FAC G-5 use in answering question DR-25 Federal funding agencies G-6 with Direct Expenditures Personnel Contacted during Review (including G-7 contact information, reasons contacted, and results) OVERALL CONCLUSIONS Report contains no quality issues or only minor quality issues that do not require [ ] Pass Based on our corrective action for the audit under review C-1. review, the rating or future audits. assigned to the Report contains quality deficiencies that auditor’s report(s), Pass with should be brought to the attention of the [ ] including the auditor (and auditee, where appropriate) for Deficiencies Schedule of correction in future audits. Findings and Report contains quality deficiencies that may Questioned Costs, affect the reliability of the audit report and/or is (check as may require the auditor to conduct additional [ ] Fail applicable): audit work to support the opinions in the report under review, and which must be corrected in the audit report under review. C-2. Based on our review, the Section Yes No N/A auditee’s Schedule of Schedule of Expenditures of [ ] [ ] [ ] Expenditures of Federal Awards, Federal Awards
GENERAL INFORMATION G-1 Auditee G-2 Audit Period G-3 Auditor(s) or Audit Organization(s) (primary and secondary auditors, if applicable) and location G-4 Date of Compliance Report (and date of financial statement report, if different) G-5 “FAC Accepted Date” for use in answering question DR-25 G-6 Federal funding agencies with Direct Expenditures G-7 Personnel Contacted during Review (including contact information, reasons contacted, and results) OVERALL CONCLUSIONS C-1. Based on our review, the rating assigned to the auditor’s report(s), including the Schedule of Findings and Questioned Costs, is (check as applicable): [ ] Pass Report contains no quality issues or only minor quality issues that do not require corrective action for the audit under review or future audits. [ ] Pass with Deficiencies Report contains quality deficiencies that should be brought to the attention of the auditor (and auditee, where appropriate) for correction in future audits. [ ] Fail Report contains quality deficiencies that may affect the reliability of the audit report and/or may require the auditor to conduct additional audit work to support the opinions in the report under review, and which must be corrected in the audit report under review. C-2. Based on our review, the auditee’s Schedule of Expenditures of Federal Awards, Section Yes No N/A Schedule of Expenditures of Federal Awards [ ] [ ] [ ]
CIGIE%20Desk%20Review%20Guide%20(March%202015).docx