Laserfiche WebLink
The reporting requirements for audit reports on compliance and internal controls shall be in accordance <br /> with AICPS's SAS 63, "Compliance Auditing Applicable to Governmental Entities and Other <br /> • Recipients of Governmental Financial Assistance" and Statement of Position(SOP) 89-6, "Auditors' <br /> reports in Audits of State and Local Governmental Units." <br /> In addition to the audit report, SUB-GRANTEE shall provide comments on the findings and <br /> recommendations in the report, including a plan for corrective action taken or planned and comments on <br /> the status of corrective action taken on prior findings. If corrective action is not necessary a statement <br /> describing the reason it is not should accompany the audit report. <br /> 5. The SUB-GRANTEE agrees that FEMA, the Legislative Auditor,the State Auditor and any independent <br /> auditor designated by FEMA shall have such access to SUB-GRANTEE's records and financial <br /> statements as may be necessary for FEMA to comply with the Single Audit Act the OMB Circular A- <br /> 133, as applicable. <br /> 6. Recipients of federal financial assistance from SUB-GRANTEES are also required to comply with the <br /> Single Audit Act and the OMB Circular A-133, as applicable. <br /> 7. The SUB-GRANTEE agrees to retain documentation to support the schedule of federal assistance. <br /> 8. Required audit reports must be filed with the Office of the State Auditor, Single Audit Division and with <br /> the Department of Public Safety,within 30 days after the completion of the audit, but no later than one <br /> year after the end of the audit period. If a federal cognizant audit agency has been assigned for the SUB- <br /> GRANTEE, copies of the required audit reports will be filed with that agency also. <br /> The Department of Public Safety's audit report should be addressed to: <br /> Minnesota Department of Public Safety <br /> Office of Fiscal and Administrative Services <br /> 444 Cedar Street, Suite 126 <br /> St. Paul, Minnesota 55101-2126 <br /> Recipients of more than $300,000 in federal funds are to submit one copy of the audit report within 30 <br /> days after issuance to the clearinghouse at the following address: <br /> Bureau of the Census <br /> Data Preparation Division <br /> 1201 East 10th Street <br /> Jeffersonville, Indiana 47132 <br /> Attn: Single Audit Clearinghouse <br /> • -14- <br />