Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations Page 2
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Primary EIN:
PART II
FINANCIAL STATEMENTS (To be completed by auditor)
1 .
Type of audit report
Unqualified opinion
OR
Mark either:
1
any combination of:
Qualified opinion
Adverse opinion
Disclaimer of opinion
2
3
4
2 .
Is a "going concern" explanatory paragraph included in the audit report?
Yes
No
1
2
3 .
Is a reportable condition disclosed?
Yes
No – SKIP to Item 5
1
2
4 .
Is any reportable condition reported as a material weakness?
Yes
No
1
2
5 .
Is a material noncompliance disclosed?
Yes
No
1
2
PART III
FEDERAL PROGRAMS (To be completed by auditor)
1. Does the auditor’s report include a statement that the auditee’s financial
statements include departments, agencies, or other organizational units
expending $500,000 or more in Federal awards that have separate A-133
audits which are not included in this audit? (AICPA Audit Guide, Chapter 12)
Yes
No
1
2
2. What is the dollar threshold to distinguish Type A and Type B programs?
$
(OMB Circular A-133 §___ .520(b))
3.
Did the auditee qualify as a low-risk auditee? (§___ .530)
Yes
No
1
2
4.
Is a reportable condition disclosed for any major program? (§ ___ .510(a)(1))
Yes
No –SKIP to Item 6
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2
5.
Is any reportable condition reported as a material weakness? (§ ___ .510(a)(1))
Yes
No
1
2
6.
Are any known questioned costs reported? (§ ___ .510(a)(3) or (4))
Yes
No
1
2
7.
Were Prior Audit Findings related to direct funding shown in the Summary Schedule of
Prior Audit Findings? (§___.315(b))
Yes
No
1
2
8.
Indicate which Federal agency(ies) have current year audit findings related to direct funding or prior audit findings shown
in the Summary Schedule of Prior Audit Findings related to direct funding. (Mark (X) all that apply or None)
U.S. Agency for Inter-
Federal Emergency
National Aeronautics and
Social Security
98
83
43
96
national Development
Management Agency
Space Administration
Administration
Agriculture
General Services Administration
National Archives and
U.S. Department
10
39
89
19
Records Administration
of State
Health and Human Services
Appalachian Regional
93
23
Transportation
Commission
National Endowment for
20
05
Homeland Security
97
the Arts
Treasury
21
Commerce
11
Housing and Urban
14
National Endowment for
06
United States
Development
82
Corporation for National
94
the Humanities
Information Agency
and Community Service
Institute of Museum and
03
National Science
Library Services
47
Veterans Affairs
64
Defense
12
Foundation
Interior
None
15
00
Education
84
Office of National Drug
07
Justice
Other – Specify:
16
Energy
Control Policy
81
Labor
17
Environmental
Small Business
66
59
Protection Agency
Administration
Legal Services Corporation
09
Each agency identified is required to receive a copy of the reporting package.
In addition, one copy each of the reporting package is required for:
• the Federal Audit Clearinghouse archives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
• and, if not marked above, the Federal cognizant agency . . . . . . . . . . . . . . . . . . . . . . . . . . .
Count total number of boxes marked above and submit this number of reporting packages . . . .
FORM SF-SAC (5-2004)
Page 2
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Parent category: Financial