Revisions to the 2012-13 Audit Program

Revisions to the 2012-13 Audit Program

Click on the pages referenced below to print the revised pages to the Audit Program
The pages listed below from the fiscal year 2012-13 Audit Program have been revised to reflect changes related to the following:

Document
Name/Page
Date Revision Posted Description
xviii September 27, 2013
  • Revised CAFR Outline page to correct the title of the B-5 to the Statement of Revenues, Expenses, and Changes in Fund Net Position
xx September 27, 2013
  • Revised the title of the J-2 to Changes in Net Assets/Net Position. Revised the headings under the Statistical Section to include Charter School Performance Framework Financial Indicators
I-1.7 September 27, 2013
  • Revised to clarify that pursuant to the November 13, 2007 notice of release, charter school boards of trustees are not required to submit an E-CERT1.
I-3.4 September 27, 2013
  • Revised page under Sample Selection and Test Procedures for charter schools to delete reference to incorrect beginning and end of fiscal year
I-3.6 September 27, 2013
  • Revised page to clarify that for the testing of the low-income enrollment count, charter school auditors must verify 100% of free or reduced price applications included in the two annual charter school enrollment counts
I-3.20 September 27, 2013
  • Revised page for a change in the required presentation of the independent auditor's comment(s) on follow-up tests and procedures performed pursuant to an OFAC audit report.  When the school district or charter school is not subject to a federal and/or state single audit, the status of the OFAC findings, if material, should be addressed in the Schedule of Findings and Responses.  The AMR must include follow-up comment(s) whether considered material or not material.
II-20.3
II 20.3a
II 20.3b
September 27, 2013
  • Revised pages to reflect the actual 2012-13 pension rate for the TPAF and Social Security reimbursement.
II-10.10 September 27, 2013
  • Revised to clarify that pursuant to the November 13, 2007 notice of release, charter school boards of trustees are not required to submit an E-CERT1.
III-2.2 September 27, 2013
  • Revised to delete link to outdated component unit guidance
III-4.8 September 27, 2013
  • Revised to clarify that pursuant to the November 13, 2007 notice of release, charter school boards of trustees are not required to submit an E-CERT1.