For those submitting program-specific audits, please review the following instructions for completing the "Audit Information Form." Below, you will find all of the required questions from the form; they are presented in bold. Each question is followed by instructions to guide you in providing the appropriate response.
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What were the results of the auditor’s determination of whether the financial statements of the auditee were prepared in accordance with generally accepted accounting principles (GAAP)?
For those completing program-specific audits, answer this question based on the auditor’s determination of whether the schedule of expenditures of federal awards (SEFA) was prepared in accordance with GAAP. And if the last item is checked (i.e. "Financial statements were not prepared in accordance with GAAP but were prepared in accordance with a special purpose framework") answer the questions based on the special purpose framework SEFA, not the financial statements.
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Is a "going concern" emphasis-of-matter paragraph included in the audit report?
If you are submitting a program-specific audit, select "No" because this does not apply. -
Is a significant deficiency in internal control disclosed?
Is a material weakness in internal control disclosed?
Is a material noncompliance disclosed?
If a separate report has been issued to meet the requirements of government auditing standards, answer these three questions based on that report. If no such report was issued, respond “No” to each of the three questions.
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Does the auditor's report include a statement that the auditee's financial statements include departments, agencies, or other organizational units expending Federal awards which are not included in this audit?
Because this question is not relevant to a program-specific audit, please answer “No”
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What is the dollar threshold to distinguish Type A and Type B programs?
Simply enter $750,000: this question is not relevant to program-specific audits.
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Did the auditee qualify as a low-risk auditee? (2 CFR 200.520)
Please review 2 CFR 200.520 and answer accordingly.
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Indicate which federal agency(ies) have prior audit findings shown in the Summary Schedule of Prior Audit Findings related to direct funding.
For those completing program-specific audits, no special instructions are required for this question; please answer accordingly.