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2. Federal Assistance Programs <br /> In examining the County's federal assistance programs in accordance with <br /> the provisions of the Single Audit Act of 1984, the Single Audit Act <br /> Amendments of 1996, and OMB Circular No. A-133, the Contract Auditor <br /> shall: <br /> a. Perform an audit of the financial statement(s) for the federal <br /> program in accordance with general standards specified in generally <br /> accepted government auditing standards (GAGAS); <br /> b. Obtain an understanding of internal control and perform tests of <br /> internal control over the Federal Program consistent with the <br /> requirements of Section .500(c), OMB Circular No. A-133, for a <br /> major program; <br /> c. Perform procedures to determine whether the auditee has complied <br /> with laws, regulations and the provisions of contracts or grant <br /> agreements that could have a direct and material effect on the <br /> Federal program consistent with the requirements of <br /> Section .500(d), OMB Circular No. A-133, for a major program; and <br /> d. Follow up on prior audit findings, perform procedures to assess the <br /> reasonableness of the summary schedule of prior audit findings <br /> prepared by the auditee, and report, as a current year audit finding, <br /> when the auditor concludes that the summary schedule of prior <br /> audit findings materially misrepresents the status of any prior audit <br /> finding in accordance with the requirements of Section .500(e), <br /> OMB Circular No. A-133. <br /> 3. Other Areas of Concern <br /> a. An examination of the progress made in the implementation of the <br /> recommendations contained in the financial audits of the County <br /> for the preceding fiscal year. <br /> b. Other specific areas of concern as agreed upon between the <br /> Council through its Legislative Auditor and the Contract Auditor, <br /> provided that if additional funds are required, this contract may be <br /> amended pursuant to the provisions of this Agreement. <br /> C. Standards for Audit and Audit Reports <br /> 1 . The audit examination shall adhere to the generally accepted auditing <br /> standards adopted by the membership of the American Institute of <br /> -5- <br />