30 results for “auditor compliance”
30 results for “auditor compliance”
The Township of Middletown's basic financial statements for the year ended December 31, 2024, were audited and presented fairly in all material respects, covering governmental activities, business-type activities, and multiple fund types including general, special revenue, highway aid, proprietary, and fiduciary funds. The document includes entity-wide and fund-specific financial statements along with required supplementary information on pension liabilities and contributions for both the non-uniformed pension plan and sewer authority plan. The audit was completed on April 23, 2025, by independent auditors who also evaluated internal control and compliance with applicable government auditing standards.
AI summary
This financial report presents the audited financial statements of the Arts Council of Greater Baton Rouge, Inc. as of June 30, 2023, including the statement of financial position, statement of activities, statement of cash flows, and statement of functional expenses. The independent auditors issued an unqualified opinion that the financial statements present fairly the organization's financial position and changes in net assets for the year ended June 30, 2023, in accordance with generally accepted accounting principles. The audit was conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards. The report includes supplementary information on agency head compensation and schedules of findings and prior year responses related to internal control and compliance matters.
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The City of Akron, Ohio's Federal Awards Supplemental Information for the fiscal year ended December 31, 2017 presents the results of an audit of the city's federal awards and financial statements conducted by Plante & Moran, PLLC and reviewed by the Ohio Auditor of State. The audit assessed compliance with applicable federal regulations and grant requirements, with the Auditor of State accepting the independent auditor's reports in lieu of conducting a separate state audit under Ohio Revised Code Section 117.11. The document includes the schedule of expenditures of federal awards, internal control assessments, compliance reports for major federal programs, and a schedule of findings and questioned costs.
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This is a Single Audit Act report for the City of Mesa, Arizona covering the fiscal year ended June 30, 2015, prepared by CliftonLarsonAllen LLP in accordance with Government Auditing Standards. The report includes independent auditors' assessments of internal control over financial reporting and compliance with federal award requirements under OMB Circular A-133, along with schedules of findings, questioned costs, and expenditures of federal awards. The audit examined the financial statements of the City's governmental activities, business-type activities, major funds, and aggregate remaining fund information, with the audit report dated December 31, 2015. The document notes that the auditors' consideration of internal control was limited in scope and was not designed to provide comprehensive identification of all deficiencies or material weaknesses in the City's financial systems.
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This document provides instructions for Ohio townships on preparing their annual financial reports using the regulatory cash basis of accounting, as defined in Auditor of State Bulletin 2015-007. Key requirements include filing the report within 60 days after the fiscal year closes through the Hinkle Annual Financial Data Reporting System, publishing a notice of completion in a local newspaper, and submitting both a PDF financial statement package and specific financial data through the Hinkle System. Late filing penalties are assessed at $25 per day, up to a maximum of $750, though the Auditor of State may waive penalties.
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The State Board of Accounts presented training materials for the 2020 Indiana Township Association Education Conference covering virtual audit procedures and expectations. The presentation outlined Indiana Code requirements for audits (conducted at least once every four years using risk-based criteria), types of examinations available (audits, reviews, and compliance assessments), and practical guidance for entities undergoing virtual audits, which involve 85-90% off-site work. Key recommendations included uploading legible documents to the Gateway system, responding promptly to auditor requests, communicating office accessibility and restrictions, and using phone calls or virtual meetings rather than email for substantive communication with auditors.
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The Lexington-Fayette Urban County Department of Health released comprehensive financial statements for the fiscal year ending June 30, 2022, including an independent auditors' report, management's discussion and analysis, and statements of net position, revenues, and cash flows. The document contains required supplementary information on pension and OPEB (Other Post-Employment Benefits) liabilities and contributions, along with budgetary comparisons and federal award expenditure schedules. This appears to be a complete annual financial audit report demonstrating the department's financial position and compliance with applicable accounting standards and regulations.
AI summary
Jackson County, Minnesota's financial statements for the year ended December 31, 2023 present a comprehensive audit covering government-wide and fund-level financial statements, required supplementary information on pension and OPEB liabilities, and budgetary comparisons for the General Fund and Road and Bridge Special Revenue Fund. The document includes management discussion and analysis, statements of net position and activities, balance sheets for governmental and custodial funds, and reconciliations between fund-level and government-wide statements. Supplementary sections detail nonmajor governmental funds, intergovernmental revenues, and federal award expenditures, alongside independent auditors' reports on internal controls, compliance with government auditing standards, and Minnesota legal compliance. The audit encompasses fiduciary net position statements and custodial fund reporting as of December 31, 2023.
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The City of Huntsville, Alabama's Comprehensive Annual Financial Report for fiscal year 2015 (ended September 30, 2015) presents the municipality's complete financial position, including government-wide and fund-specific financial statements prepared by the Finance Department. The report contains independent auditor findings, management's discussion and analysis, and detailed statements covering governmental, proprietary, and fiduciary funds, along with budget-to-actual comparisons. The document was recognized with a GFOA Certificate of Achievement, indicating compliance with accounting and financial reporting standards.
AI summary
The City of Evanston, Illinois Annual Comprehensive Financial Report for the fiscal year ended December 31, 2021, presents the city's complete financial statements prepared by the Finance Division of the City Manager's Office. The report includes government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, an independent auditor's report, and management's discussion and analysis. The document received a Certificate of Achievement for Excellence in Financial Reporting, indicating compliance with financial reporting standards.
AI summary
The Pennsylvania Department of the Auditor General conducted a performance audit of Jim Thorpe Area School District covering October 2009 through March 2012, finding the district complied with applicable state laws, contracts, grant requirements, and administrative procedures in all significant respects. The audit identified three findings including errors in pupil membership reporting that resulted in subsidy underpayment, a possible conflict of interest, and outdated memoranda of understanding with local law enforcement, along with one unrelated observation. The auditor general recommended implementing measures to improve operations and facilitate compliance with legal and administrative requirements.
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The Stamford Public Education Foundation, Inc. received an independent audit of its financial statements for the fiscal years ended June 30, 2024 and 2023. The auditor's report affirms that the financial statements present a fair and accurate representation of the foundation's financial position and activities. The document includes comprehensive financial statements, compliance reports under Government Auditing Standards and the State Single Audit Act, and schedules of state financial assistance expenditures.
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This document is the independent auditor's report and statutory financial statements for Mutual of Omaha Insurance Company for the years ended December 31, 2022 and 2021. The auditors issued an unmodified opinion confirming that the financial statements fairly present the company's admitted assets, liabilities, surplus, operations, and cash flows in accordance with Nebraska Department of Insurance accounting practices, while noting an adverse opinion regarding compliance with generally accepted accounting principles in the United States. The filing includes statements of assets and liabilities, operations, changes in surplus, cash flows, and supplemental schedules with investment information.
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The City of Akron, Summit County, Ohio completed a single audit for the fiscal year ended December 31, 2023, conducted by Rea & Associates, Inc. and reviewed by the Ohio Auditor of State. The audit examined the city's internal controls over financial reporting, compliance with federal programs under the Uniform Guidance, and adherence to applicable state laws and regulations, with the results presented in reports on federal program compliance and a schedule of expenditures of federal awards.
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This document is the City of Scranton, Pennsylvania's audited financial statements and supplementary information for the year ended December 31, 2022, prepared by independent auditors CliftonLarsonAllen LLP. The comprehensive report includes the statement of net position, activities, and cash flows across governmental, proprietary, and fiduciary funds, along with detailed analysis of the city's pension and other post-employment benefit (OPEB) liabilities for police, firemen, and nonuniformed personnel. The document also includes required supplementary information on budget versus actual revenues and expenditures, federal award expenditures, and audit findings related to internal controls and compliance matters.
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Copley Township, Summit County, Ohio's regular audit report covers financial statements for the years ended December 31, 2022 and 2021, presenting cash balances, receipts, disbursements, and changes in fund balances across governmental and fiduciary fund types on a regulatory cash basis. The independent auditor issued an unmodified opinion on the regulatory basis of accounting for the Township's financial statements. The report includes combined statements of receipts and disbursements for all governmental fund types, fiduciary fund statements, notes to the financial statements, and an independent auditor's report on internal control over financial reporting and compliance matters under Government Auditing Standards.
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The Washington State Auditor's Office issued a financial statements audit report for the City of Des Moines covering the period January 1 through December 31, 2024, published on November 13, 2025. The report, prepared by State Auditor Pat McCarthy, provides an assessment of the city's financial activities and condition, including an independent auditor's report on internal control over financial reporting and compliance with Government Auditing Standards. The document indicates an unmodified opinion was issued on the fair presentation of the city's financial statements in accordance with its regulatory basis of accounting.
AI summary
This is an audited financial report for Boise County, Idaho covering the fiscal year ended September 30, 2023. The document includes government-wide financial statements, fund financial statements, required supplementary information on pension and OPEB liabilities, budgetary comparisons for major funds (General Fund, Road and Bridge, and Justice Fund), and internal control and compliance reports prepared by independent auditors Weston Flamm and Cassie Zattiero of Bailey CPAs. No specific budget figures or policy changes are detailed in this cover material, which serves as an index to the complete audited financial statements.
AI summary
The Oklahoma Department of Securities' annual financial report presents audited financial statements for the fiscal years ended June 30, 2019 and 2018. The document includes statements of net position, revenues, expenses, and changes in net position, along with statements of cash flows and related notes to financial statements. The independent audit was conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards. The report also includes management's discussion and analysis and a separate auditor's report on compliance and internal control over financial reporting.
AI summary
A compliance audit of the City of Scranton Aggregate Pension Fund for January 1, 2022 to December 31, 2023 was conducted by the Auditor General pursuant to the Municipal Pension Plan Funding Standard and Recovery Act to ensure the fund was administered in compliance with applicable state laws, regulations, contracts, and local policies. The audit examined whether state aid was properly deposited, employer contributions were calculated and deposited in accordance with governing documents and applicable laws, and employee contributions were correctly calculated and deducted. The audit methodology included verification of state aid deposits, review of the municipality's calculation of annual financial requirements and minimum municipal obligations, and testing of employee contribution rates based on governing documents in effect during the audit period.
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The Doylestown Township Municipal Authority's financial statements for the years ended December 31, 2020 and 2019 have been audited and presented in compliance with generally accepted accounting principles. The document includes statements of net position, revenues and expenses, cash flows for the proprietary fund, and supplementary schedules detailing general and administrative expenses, water treatment and distribution costs, and facilities management expenses. The auditor's report confirms that the financial statements are free from material misstatement and fairly present the Authority's financial position.
AI summary
This compliance audit examined the Ambler Borough Police Pension Plan for January 1, 2018 through December 31, 2021, conducted by the Auditor General pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit objectives were to determine if municipal officials corrected prior findings and whether the pension plan was administered in compliance with applicable state laws, regulations, contracts, and local policies. The audit methodology included verification of proper state aid deposits, employer contribution calculations, and compliance with the plan's governing documents and applicable regulations.
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The Hazleton Area School District's Financial and Single Audit Reports for the fiscal year ended June 30, 2025 present a comprehensive audit of the district's financial statements, including district-wide statements, fund financial statements for governmental, proprietary, and fiduciary funds, and required supplementary information on pension and OPEB (Other Post-Employment Benefits) liabilities. The report includes an independent auditor's assessment of the district's financial position and compliance with federal and state regulations, along with schedules detailing expenditures of federal and state awards and findings related to the audit.
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