Reporting & Submissions to the Auditor of State

Notifications to AOS

During the course of an engagement, firms will be required to notify the Auditor of State of various changes, such as proposed revisions to the scope of an audit or items discovered during an audit. These are are the primary documents used to notify the Auditor of State of such changes:

• AUP Eligibility Checklist — Some public offices might be eligible to have agreed-upon procedures performed instead of an audit conducted in accordance with standards. Use this form to assess a client’s AUP eligibility.
• Non-Audit Services Form.pdf — IPAs that wish to provide services to a client beyond the auditing service need to submit this form to confirm their independence.
• Instructions for Mandatory Elements — Required Affirmations Form.pdf — The form, which you will have received during the contracting process, asks for information that must be submitted with your response to a Request for Proposal for audit services.
• OCS Supplement Implementation Guide — This document provides guidance related to Findings for Recovery and Findings for Adjustment procedures.

Reports and Invoices

Submitting Reports

Upon completion of an engagement, the IPA will issue the reports thereon and provide one PDF file each for the Report and the Management Letter, if applicable, to the Auditor of State by email to IPAreport.

See Requirements for Submission of Reports.pdf.

The IPA also may submit the Sunshine Law Star Rating System Form, if applicable, and the County Property Tax Exemption Workpaper (county clients only) via the above email.

Note: The IPA must approve the Client Recipient List via the IPA Portal before submitting the Report. The Report is not considered “submitted” until all required information is received by AOS at the above email.

Table of Contents

A linked Table of Contents must be included in the Report; here are some samples you are free to use:

Table of Contents — AOS Regulatory.docx

Table of Contents — GAAP.docx

Table of Contents — Annual Comprehensive Financial Report.docx

Approval of IPA Invoices

For all projects, follow these instructions for invoices:

• The automated electronic invoicing system via the IPA Portal must be used to obtain Auditor of State approval before payment by the public office (i.e., the client).
• Upon AOS approval, the submitting partner and the client’s contact person on file with the AOS will receive a Notification of Approved Invoice email.
• The firm may include the AOS Notification of Approved Invoice email approval with an invoice to the client if additional detail is required or if the client does not have email, etc., OR
• The client may use the Notification of Approved Invoice email as the official invoice to pay the IPA firm.