SECTION 8: Agreed-Upon Procedures Report on CSP Funding 19 APPENDIX A Template for Independent Accountant’s Report on the Initial Statement 22 – APPENDIX B Template for Independent Accountant’s Report on CSP Funding 25 – APPENDIX C Auditor Checklist for Audits of NYSED Authorized Charter Schools 27 – APPENDIX D Sample Schedule of Functional Expenses 30 – APPENDIX E Sample Reports on Internal Controls and Compliance - From AICPA Audit Guide, GAS and – Uniform Guidelines 33 APPENDIX F Finding Flowchart From AICPA Audit Guide, GAS and Uniform Guidelines 41 – APPENDIX G Procedures to Consider During Lottery Observations and NYSED Weighted Lottery – Guidance 42 APPENDIX H Accounts Receivable and Per-Pupil Aid Confirmation Template 46 – APPENDIX J - Additional Resources 47 APPENDIX K Definition of Terms 48 – Planning for 2019 Please submit suggestions for the 2018-19 Audit Guide to the attention of David Frank at . Items submitted throughout the year will be reviewed in January 2019 by the Audit Guide committee. What’s New in 2018 SECTION 3 and APPENDIX A: Clarify that both New York charter school authorizers require an Initial Statement and Independent Accountant’s Report; update of the Independent Accountant’s Report template. APPENDIX B: Update of the Independent Accountant’s Report on CSP Funding template. What Was New in 2017 SECTION 6 and APPENDIX C: Removal of certificate of occupancy and fire safety inspection documentation from internal control over financial reporting process Members of the 2018 Audit Guide Committee: Barbara Acenowr Karen Burhans, CPA Michelle Cain, CPA Kenneth Cerini, CPA David Frank Sarah Hopkins, CPA
SECTION 8: Agreed-Upon Procedures Report on CSP Funding 19 APPENDIX A – Template for Independent Accountant’s Report on the Initial Statement 22 APPENDIX B – Template for Independent Accountant’s Report on CSP Funding 25 APPENDIX C – Auditor Checklist for Audits of NYSED Authorized Charter Schools 27 APPENDIX D – Sample Schedule of Functional Expenses 30 APPENDIX E – Sample Reports on Internal Controls and Compliance - From AICPA Audit Guide, GAS and Uniform Guidelines 33 APPENDIX F – Finding Flowchart From AICPA Audit Guide, GAS and Uniform Guidelines 41 APPENDIX G – Procedures to Consider During Lottery Observations and NYSED Weighted Lottery Guidance 42 APPENDIX H – Accounts Receivable and Per-Pupil Aid Confirmation Template 46 APPENDIX J - Additional Resources 47 APPENDIX K – Definition of Terms 48 Planning for 2019 Please submit suggestions for the 2018-19 Audit Guide to the attention of David Frank at . Items submitted throughout the year will be reviewed in January 2019 by the Audit Guide committee. What’s New in 2018 SECTION 3 and APPENDIX A: Clarify that both New York charter school authorizers require an Initial Statement and Independent Accountant’s Report; update of the Independent Accountant’s Report template. APPENDIX B: Update of the Independent Accountant’s Report on CSP Funding template. What Was New in 2017 SECTION 6 and APPENDIX C: Removal of certificate of occupancy and fire safety inspection documentation from internal control over financial reporting process Members of the 2018 Audit Guide Committee: Barbara Acenowr Karen Burhans, CPA Michelle Cain, CPA Kenneth Cerini, CPA David Frank Sarah Hopkins, CPA
auditguide2018.docx