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 the primary documents used to notify the Auditor of State of such changes:

• AUP Eligibility Checklist Website 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 Page 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 and provide one PDF file each for the Report and the Management Letter, if applicable, to the Auditor of State by email to IPAreport .

Use the following resources when preparing and submitting required documentation.

• Requirements for Submission of Reports PDF Outlines required formatting, documentation, and submission procedures for audit reports.
• Sunshine Law Star Rating System Form PDF Submit this form when applicable as part of engagement reporting requirements.
• County Property Tax Exemption Workpaper Word File • Downloads a file Required for county clients to document property tax exemption testing.
• Client Recipient List PDF Must be reviewed and approved prior to report submission.
• IPA Portal Website Used to approve the Client Recipient List before report submission.

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 Word File • Downloads a file
• Table of Contents — GAAP Word File • Downloads a file
• Table of Contents — Annual Comprehensive Financial Report Word File • Downloads a file

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 will receive a Notification of Approved Invoice email.
  • The firm may include the AOS Notification email with an invoice if additional detail is required or if the client does not have email access.
  • OR
  • The client may use the Notification of Approved Invoice email as the official invoice to pay the IPA firm.