General Ledger Audit Certification printable pdf download

APPENDIX TEN

GENERAL LEDGER AUDIT CERTIFICATION

The Contractor hereby certifies that:

a) Attachment B: the general ledger audit requirements for Identification, Authorization,

General Ledger and/or Securities Audits, Contractor-Assisted Self-Audits, Collection and

Delivery of Unclaimed Property for the State of Florida, and

b) Attachment B, Appendix 7: The Procedures Applicable to the State Authorized

Unclaimed Property General Ledger and Securities Audits and Contractor-Assisted Self-

Audits Conducted by Contractors have been fully complied with, including, but not

necessarily limited to the requirements that:

1. All work papers include planning information and all related calculations, statistical analyses,

and summarizations.

2. All work papers contain a heading that includes the name of the entity subject to the general

ledger audit, the dates of the general ledger audit period, a title describing the nature of the data

on the working paper, and the identification number of the general ledger audit.

3. Each lead working paper has been initialed and dated by the preparer and the reviewer, and all

pages numbered.

4. The source, purpose, scope, procedures, findings and conclusions are identified on each

working paper, if required.

5. That each working paper is properly indexed.

6. The working papers are cross referenced with cross-referencing page numbers written in red.

7. A legend is included on each working paper that adequately explains the general ledger audit

procedures performed.

Contractor Name:______________________

Contractor Telephone____________________

Number of Contractor’s Contact Person: _______________________________

Signature of Contractor’s Contact Person: ___________________ Date:______________

Holder Name and Address:_______________________________________________

________________________________________________________________________

Holder Tax Identification Number:______________________________

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General Ledger Audit Certification