HomeMy WebLinkAboutExhibit 6ATTACHMENT D:
Financial Audit and Financial Report
Requirements
ON of Miami Offire of the Mavor Page 30 of 33
Attachment D -"
Financial Audit and Financial Report Requirements
The auditor's report(s) as to the program specific audit shall state that the audit was
conducted in accordance with the program specific audit requirements listed in The
Children's Trust contract and include the following:
An opinion (or disclaimer of opinion) as to whether the financial statement(s) of the
provider is presented fairly in all material respects in conformity with the stated
accounting policies;
An opinion (or disclaimer of opinion) as to whether the schedule of expenditures is
presented fairly in all material respects in conformity with the stated accounting
policies;
A report on internal control related to The Children's Trust contract, which shall
describe the scope of testing of internal control and the results of the tests;
A report on compliance which includes an opinion (or disclaimer of opinion) as to
whether the auditee complied with laws, regulations, and the provisions of contract(s)
with The Children's Trust which could have a direct and material effect on the
program; and
A schedule of findings and questioned costs for The Children's Trust contract that
includes a summary of the auditor's results relative to The Children's Trust and
findings and questioned costs.
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City of Miami Office of the Mavor Paqe 31 of 33