Reporting & Submissions to the Auditor of State

These guidelines will ensure that reports, invoices and notifications submitted to the Auditor of State are properly received.

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:


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.

Report Submissions

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.

Requirements for Submission of Reports.pdf

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.

Sunshine Law Star Rating System Form.pdf

County Property Tax Exemption Workpaper.docx

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:

Table of Contents – AOS Regulatory.docx

Table of Contents – GAAP.docx

Table of Contents – Annual Comprehensive Financial Report.docx

More Guidance