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 the audit.
Find below the primary documents used to notify the Auditor of State of these changes:
- AUP Eligibility Checklist
- Non-Audit Services Form.pdf
- Instructions for Mandatory Elements – Required Affirmations Form.pdf
- Guidance related to Findings for Recovery (FFR) and Findings for Adjustment (FFA) Procedures are maintained in the OCS Implementation Guide
Instructions for AOS Approval of IPA Invoices
For additional guidelines, refer to the Guide to the IPA Portal.pdf
For projects with fiscal years ended June 30, 2015 and beyond – Follow these instructions for invoices:
- The automated electronic invoicing system via the IPA Portal must be utilized to obtain Auditor of State approval prior to payment by the public office (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, if the client does not have email, etc; OR
- The client can utilize the Notification of Approved Invoice email as the official invoice to pay the IPA firm.
Upon completion of the engagement, the IPA will issue the reports thereon and provide one PDF file each for the Report, Management Letter, if applicable and Data Collection Form (DCF), if applicable to the Auditor of State by email to IPAreport.
In addition, the IPA will prepare and submit to the above e-mail account the electronic audit report distribution spreadsheet in accordance with AOS Bulletin 2009-013. Please note, the report is not considered “submitted” until all required information is received by AOS at the e-mail address above.
Table of Contents examples – While a linked Table of Contents is required to be included in the report, use of the following examples is optional: