COM 0568.000 1996-1998 - Laserfiche WebLink

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OMB Circular No. A-133 http://wwwl.whitehouse.g...circulars/a133 /a133.htm1 n n (iii) A statement as to whether the audit disclosed any noncompliance which is material to the financial statements of the auditee. (iv) Where applicable, a statement that reportable conditions in internal control over major programs were disclosed by the audit and whether any such conditions were material weaknesses. (v) The type of report the auditor issued on compliance for major programs (i.e., unqualified opinion, qual~ed opinion, adverse opinion, or disclaimer of opinion). (vi) A list of the Federal awazding agencies which will receive a copy of the reporting package pursuant to § .320(d)(2) of OMB Circulaz A-133. (vii) A yes or no statement as to whether the auditee qualified as a low-risk auditee under §_.530 of OMB Circular A-133. (viii) The dollaz threshold used to distinguish between Type A and Type B programs as defined in § .520(b) of OMB Circulaz A-133. (ix) The Catalog of Federal Domestic Assistance (CFDA) number for each Federal program, as applicable. (x) The name of each Federal program and identification of each major program. Individual programs within a cluster of programs should be listed in the same level of detail as they are listed in the schedule of expenditures of Federal awazds. (xi) The amount of expenditures in the schedule of expenditures of Federal awazds associated with each Federal program. (xii) For each Federal program, a yes or no statement as to whether there are audit findings in each of the following types of compliance requirements and the total amount of any questioned costs: (A) Activities allowed or unallowed. (B) Allowable costs/cost principles. (C) Cash management. (D) Davis-Bacon Act. (E) Eligibility. (F) Equipment and real property management. (G) Matching, level of effort, earmarking. (H) Period of availability of Federal funds. (n Procurement and suspension and debazment. 1H of 32 10/20/97 11:15:35