The AICPA Governmental Audit Quality Center (GAQC) has developed these illustrative reports to assist practitioners engaged to perform a compliance attestation engagement for eligible recipients of the Coronavirus State and Local Government Fiscal Recovery Fund (CSLFRF). The GAGAS compliance attestation examination results in the following practitioner’s reporting:
An opinion on compliance with
the specified requirements based on the practitioner’s examination.
A schedule of findings and responses (if applicable)
These illustrative reports have been prepared in accordance with AT-C 315, Compliance Examinations, and Government Auditing Standards (GAGAS). A practitioner may use alternative language in drafting an examination report, provided that the language meets the applicable requirements of the attestation standards and GAGAS.
For more information about these engagements, read GAQC Alert #439 and GAQC archived event, Auditor Considerations: The Coronavirus State and Local Fiscal Recovery Funds Program.