supplementary information in audit report

Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the District, as a whole, and its component unit. and supplementary information with independent auditor's report for the fiscal year ended june 30, 2020 . CITY OF MAYFLOWER WATER AND SEWER DEPARTMENT Mayflower, Arkansas FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION management's discussion and analysis 4 - 11 ... independent auditor’s report on internal control over financial reporting and on … Report on Required Supplementary Information Accounting principles generally accepted in the United States of America require that the supplementary information on future major repairs and replacements on page 13 be presented to supplement the basic financial statements. The information on these websites or the other interactive data has not been subjected to any of our audit ing procedures, and accordingly we do not express TABLE OF CONTENTS . Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the other supplementary information are presented for purposes of additional analysis and are not a required part of the basic financial statements. supplementary information, and statistical information are presented for purposes of additional analysis and are not a required part of the basic financial statements. The financial statements contained within this report are reflective of the years ending June 30, 2021 and 2020. Other Information - In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the County’s progress in funding its obligation to provide pension benefits to its employees. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 4 to 24, the schedule of postemployment benefits ... report is an integral part of an audit performed in accordance with Government Auditing Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion on pages 3 through 8 be presented to supplement the basic consolidated financial statements. Page(s) INDEPENDENT AUDITOR’S REPORT 1−2 . The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of supplementary information. It should be derived from, and directly related to, the underlying records used to prepare the financials. required supplementary information is on pages 57 to 68 of this report. ... That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Department’s internal control over financial reporting and compliance. The explanatory paragraph or separate report should include the following elements: a. otsego county, michigan organization members of the county commission chair person ken borton vice chair person douglas c. johnson commissioner julie powers Supplementary information is defined as information presented outside the basic financial statements, excluding required supplementary information (see below), that is not considered necessary for financial statements to be fairly-presented in accordance with the applicable financial reporting framework (e.g. Required Supplementary Information . See paragraph on supplemental schedules in auditor's report. Internal audit is a continual improvement procedure to determine whether the quality system conforms to the planned arrangements and in practice. It can be an aid for identifying potential improvement to the system already in place. Report on Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. SANTA MONICA COMMUNITY COLLEGE DISTRICT AUDIT REPORT June 30, 2014 CONTENTS ... OTHER INDEPENDENT AUDITOR’S REPORTS: Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in … Governments should include a letter of transmittal and trend data as supplementary information in separately issued reports for departments of the general fund. Such information has been subjected to the auditing procedures applied in the audit and supplementary information . FASB). Report on Other Supplementary Information My audit was conducted for the purpose of forming an opinion on the financial statements as a whole. Supplementary Information The accompanying schedule of compensation, benefits, and other payments to the agency head, Supplementary Information and Independent Auditors’ Report March 31, 2021 and 2020 . is required by the audit. notes to the financial statements. The accompanying supplementary information is the responsibility of management and was derived The Other Supplementary information listed in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements. The accompanying supplementary information contained in the schedule of changes in accumulated funds for SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2021 WITH ... report is an integral part of an audit performed in accordance with . Supplementary Information in Relation to the F/S 1295 Illustration 2 — Supplementary Information Section in the Auditor’s Report on the Financial Statements When the Auditor Is Issuing a Qualified Opinion on the Financial Statements and a Qualified Opinion on the Supplementary Information Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the Commission’s basic financial statements. independent auditor’s report 1 - 3 . the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements, and Owings Mills, Maryland . Specifically, at a minimum, the auditor must follow and meet the requirements of AU-C Section 725 Supplementary Information in Relation to the Financial Statements as a Whole 2 to evaluate and report on the Supplemental Schedule. This information may be presented with the financials or in a separate document. Such information is the report on audit of financial statements and supplementary information including reports on compliance june 30, 2019 claconnect.com wealth advisory outsourcing audit, tax, and consulting. When cag received audit report of government company from ca , either he can comment on point in audit report or he can suppliment it with new points and if he is not happy with only these things he can appoint any one as sutiable to conduct exclusive audit as per his requirement which is called supplementary audit (. The 2019 audit report contains comparative data for the last two fiscal periods to ensure that the financial information will be available at a glance to financial statement users. Financial Statements with Supplementary Information June 30, 2021 and 2020 ... That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance. Overview: An auditor is engaged to report on supplementary information (SI) not required for the financial statements to be fairly presented. Report on Supplementary Information Our audit was conducted for the purpose of form ing an opinion on the financial statements taken as a whole. Required Supplementary Information - Bridge System Assessments 25 - 26 Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 27 - 28 Balance Sheets 8 The schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, The “Additional Supplementary Information” listed above is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. 2020 Comprehensive Annual Financial Report in a single file (approximately 3.9 MB) Madison School District Financial Report For the Fiscal Year Ended June 30, 2021 Table of Contents . Objectives of Supplementary Information Engagement. in considering the Trust’s internal control s over financial reporting and compliance. For questions or comments concerning the Comprehensive Annual Financial Report, please contact the Financial Reporting Unit of the Department of Accounts. The Supplementary Information and the Schedule of Expenditures of Federal Awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Notes to Supplementary Information ..... 59-60 OTHER INDEPENDENT AUDITOR’S REPORTS: Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance city of ogdensburg, new york . Supplementary Information (SI) is peer-reviewed material directly relevant to the conclusion of a paper that cannot be included in the printed version for reasons of space or medium (for example, video clips or sound files). The supplemental information included in schedules 1, 2, 3, 4, Supplementary and Other Information Our audit was conducted for the purpose of forming an opinion on the basic financial statements as a whole. Such information has been subjected to the auditing procedures applied in … Considering this, … Notes to Supplementary Information ..... 58-59 . required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, context. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain Statements of Net Position 10 . Is Required Supplementary Information audit? Supplementary and Other Information Our audits were conducted for the purpose of forming opinions on the financial statements that collectively comprise OHSU’s basic financial statements. procedures to the required supplementary information in accordance with auditing standards ... That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Village of Mosquero's internal control over … Notes to Required Supplementary Information –Pension Liability 34 OtherInformation: Schedule Schedulesof Operating Revenuesand Expenses: Electricutility 1 35-36 Gas utility 2 37-38 Communications utility 3 39-40 Independent Auditor's Report on Internal Control Over Financial Reportingand on Compliance and Other Matters Based on an The schedule of operating fund revenues and expenses and the schedule of changes in replacement fund balances on Statements of Revenue, Expenses, and Changes in Net Position 11 Supplementary Information: The supplementary information is also available in this report for a better understanding of the WPERP’s financial activities. This report also contains required supplementary information in addition to the basic financial statements. information is not a re quired part of the basic financial statements or supplementary information required by the Federal Accounting Standards Advisory Board. procedures to the required supplementary information in accordance with auditing standards generally accepted in theUnited States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency Government Auditing Standards. Since the supplementary information is not audited and is not a required part of the basic financial statements, the auditor need not add an explanatory paragraph to the report on the audited financial statements to refer to the supplementary information or to his or her limited procedures, except in any of the following circumstances: fn7 (a) the supplementary … Supplementary Information December 31, 2018 and 2017 (With Independent Auditors’ Report Thereon) NEW YORK STATE BRIDGE AUTHORITY Contents Page Independent Auditors’ Report 1 - 3 ... That report is an integral part of an audit performed in accordance with Government middle country central school district table of contents i. independent auditor's report, management's discussion and analysis and basic financial statements We have reviewed the Independent Auditor’s Report of the Sinclair Community College, Montgomery County, prepared by Plante & Moran, PLLC, for the audit period July 1, 2020 through June 30, 2021. OTHER SUPPLEMENTARY INFORMATION (CONTINUED): Schedule VII - Schedule of Revenues, Expenses and Changes in Net Position - Sewer INTERNAL CONTROL AND FISCAL COMPLIANCE: Independent Auditor's Report on Internal Control Over Financial Reporting On Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with To minimize the number of pages in the report, consider communicating your degree of responsibility in an other-matter paragraph in the compilation report. .11 Unless prescribed by regulatory requirements, the auditor may either include the auditor's report on the supplemental information in the auditor's report on the financial statements or issue a separate report on the supplemental information. Supplementary information examples include: Detail of “Other Income” as shown in the statement of operations* Detail of “General and Administrative” expenses as shown in the statement of operations* Number of employees in a given payroll period** supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. BASIC FINANCIAL STATEMENTS . in the supplementary information to assist in providing this information to the SDE. Page 53 CIT OF OGDENSBURG, NEW YORK SCHEDULE OF CHANGES IN THE. The audit planning phase includes procedures such as gaining an understanding of the clients and its business, making risk and materiality assessments, determining an audit strategyForensic Audit GuideA Forensic Audit is a detailed audit of a company's records to be used in a court of law in a legal proceeding. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material This information may be presented with the financial statements or in a separate document. OTHER SUPPLEMENTARY INFORMATION: Schedule of Net Position 28 Schedule of Revenues, Expenses, and Changes in Net Position 29 Other Information 30-35 Note to Supplementary Information 36 SINGLE AUDIT REPORTS: Independent Auditors’ Report on Internal Control Over Financial Reporting and on Audit Report Financial Statements & Supplementary Information December 31) 2012 Prepared by: Cagianut & Con1pany CERTIFIED PUBLIC ACCOUNTANT www.hoacpa.com Members-Community Associations Institute - Washington State Washington Society of Certified Public Accountants American Institute of Certified Public Accountants . The supplementary information is on pages 69 to 71 of this report. Most governments report multiple departments within the General Fund. 2019 2018. Such information has been subjected to the auditing procedures applied in … Click to see full answer. The Commission Members and Supplementary Information, including the Schedule of Collections and Expenditures of Passenger Facility Charges, as required by Report on Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. required supplementary information in accordance with U.S. generally accepted auditing standards, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic Supplementary Information - Schedule of Expenditures of Federal Awards Our audit was conducted for the purpose of forming an opinion on the basic financial statements as a whole. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s SUPPLEMENTARY INFORMATION For the Years Ended December 31, 2014 and 2013 and INDEPENDENT AUDITOR’S REPORT. If a primary government and one or more of its component units provide OPEB through the same single employer or agent OPEB plan, required supplementary information in the reporting entity’s financial statements should present information for all benefits provided by the reporting entity through the single-employer or agent OPEB plan. It is common for governments to issue a separate financial report for one or more of these departments. nancial statements, the auditor should report on the supplementary informa-tion in either (1) an explanatory paragraph following the opinion paragraph in the auditor's report on the financial statements or (2) in a separate report on the supplementary information. If the degree of responsibility is communicated in a separate report, that report usually follows the notes to the financial statement and precedes the supplementary information. 2020 Comprehensive Annual Financial Report. 13+ Audit Report Samples. What is an audit report? An audit report is an essential document issued by an auditor to a business that contains the results of an audit. The purpose of an audit report is to evaluate a particular company’s financial records to ensure that it is clear of any misrepresentations. Measurement Date January 1, 2020. The auditor’s report on the supplementary information should state that “because of the significance of the matter disclosed in the auditor’s report, it is inappropriate to, and the auditor does not, express an opinion on the supplementary information.” See Appendix for Illustrative Auditor’s Reports. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 5 to 14, budgetary comparison information on pages 88 to 94 and pension and OPEB information on pages 95 to 107 be presented to supplement the basic fmancial statements. The schedule of expenditures of federal awards is ... That report is an integral part of an audit performed in accordance with Government DIVISION OF GAMING, DEPARTMENT OF REVENUE, STATE OF COLORADO REPORT SUMMARY ... That report is an integral part of an audit performed in accordance with Government Auditing Standards. required supplementary information in accordance with U.S. generally accepted auditing standards, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic a . We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with January 1, 2019 January 1, 2018. To minimize the number of pages in the report, consider communicating your degree of responsibility in an other-matter paragraph in the compilation report. Report on the Supplementary Information Required Under BIR Revenue Regulation No. Report on Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. Such information. The Supplementary Information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the District, as a whole, and its component unit. Accounting principles generally accepted in the United States of America [GAAP] require that the Supplementary Information on Future Major Repairs be presented to supplement the basic financial statements. FOR THE YEAR ENDED DECEMBER 31, 2020 2020. INDEPENDENT AUDITOR'S REPORT 4-6 MANAGEMENT'S DISCUSSION AND ANALYSIS 7-15 BASIC FINANCIAL STATEMENTS Exhibit Statement of net position A 17-18 Statement of revenues, expenses, andchanges in net position B 19 Statement of cash flows C 20-21 Notes to financial statements 22-45 REQUIRED SUPPLEMENTARY INFORMATION required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries,

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