Example 4 Single audit issued under separate cover from basic financial statements. - No – instances of noncompliance are identified - No material weaknesses or significant deficiencies are disclosed LETTERHEAD Report On Compliance For Each Major Federal Program; Report on Internal Control Over Compliance; In accordance with OMB Uniform Guidance; and the State Single Audit Implementation Act Independent Report Auditor’s To the Honorable Mayor and Members of the City Council City of Dogwood, North Carolina Report on Compliance for Each Major Federal Program We have audited the City of Dogwood, North Carolina, compliance with the types of compliance requirements described in the OMB and the Compliance Supplement Audit Manual for issued by the Local Government Commission, that Governmental Auditors in North Carolina, could have a direct and material effect on each of the City of major federal programs Dogwood’s for the year ended June 30, 20XX. The City of major federal programs are identified Dogwood’s in the summary of of the accompanying schedule of findings and auditor’s results section questioned costs. Responsibility Management’s Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of the City of Dogwood’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in issued by the Comptroller General of the United States; and Government Auditing Standards, the audit requirements of Title 2 U.S. Part 200, Code of Federal Regulations Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Implementation Act.2 Those standards, Uniform Guidance, and the State Single Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City of compliance with those requirements and performing such other Dogwood’s procedures, as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City of compliance. Dogwood’s
Example 4 – Single audit issued under separate cover from basic financial statements. - No instances of noncompliance are identified - No material weaknesses or significant deficiencies are disclosed LETTERHEAD Report On Compliance For Each Major Federal Program; Report on Internal Control Over Compliance; In accordance with OMB Uniform Guidance; and the State Single Audit Implementation Act Independent Auditor’s Report To the Honorable Mayor and Members of the City Council City of Dogwood, North Carolina Report on Compliance for Each Major Federal Program We have audited the City of Dogwood, North Carolina, compliance with the types of compliance requirements described in the OMB Compliance Supplement and the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that could have a direct and material effect on each of the City of Dogwood’s major federal programs for the year ended June 30, 20XX. The City of Dogwood’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of the City of Dogwood’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Implementation Act.2 Those standards, Uniform Guidance, and the State Single Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City of Dogwood’s compliance with those requirements and performing such other procedures, as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City of Dogwood’s compliance.
35-E-3-2016.docx