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Pass-through State Agencies/Local Governments – to receive a OMB Compliant (In accordance with 2 CFR Part 200, a.k.a. the Uniform Guidance,) version of an audit report package, please go to the FAC site at

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Insignificant/immaterial issues identified during an audit not required by auditing standards to be reported in the audit report's schedule of findings may be communicated to the management and those charged with governance of an entity in a management letter. Although intended only for the use of the entity's management and those charged with governance, once the related audit report is released, any issued management letter is a public document.

Management letters issued as the result of audits are not included on the Auditor of State's webpage. However, management letters, once issued may be requested by accessing the Report Request Inquiry.