Laserfiche WebLink
". .- regu-lati-ons.--. �:It- must also ident:i•fy the..contr,ols -tha.t were <br /> evaluated, the: controls that were not evaluated, .-and the material <br /> weak ri•esses' -identified' as a result- of the. evaluation.. , <br /> C'.- The ' audit-or ' s report on 'compliance containing: <br /> 1 . a statement of positive assurance -with- .- <br /> respect- ta' those items tested for compliance,.. including compliance <br /> with- law and regulations- .pertaining. to 'financial reports :and' . <br /> claims -for advances and reimbursements; <br /> negative assurance on`- those items not <br /> tested; <br /> 3, a summary of all instances of <br /> noncompliance; <br /> 4 . an identification of total amounts <br /> questioned, if any, for each federal assistance awarded., as a <br /> result of noncompliance; and <br /> 5. a statement on the status of corrective <br /> action taken on prior findings. <br /> 6. refer to the - use of the standards <br /> required by -the Minnesota Legal Compliance Audit Guide for Local <br /> Governments, prepared by the Office of the State Auditor. The <br /> purpose-of this guide is to establish. compliance guidelines for <br /> verification by"auditors auditing political subdivisions of the <br /> state. <br /> In- addition to the aud-it--report, the recipient, <br /> shall provide comments on the findings and recommendations in : the - <br /> report', :including a plan for. corrective action taken or planned: <br /> Page No. 12 <br />