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Auditors signal Single Audit and federal compliance testing for Ninnekah ISD
Summary
The engagement letter states auditors will test internal control over compliance and may issue an opinion or disclaimer on compliance with federal statutes and award terms under the Single Audit Act and Uniform Guidance.
In its engagement letter to Ninnekah Independent School District No. 51, Britton, Kuykendall & Miller said the audit will include Single Audit procedures designed to test compliance with federal statutes and the terms and conditions of federal awards. The firm wrote it will evaluate "internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards" under the Single Audit Act and 2 CFR Part 200 (the Uniform Guidance).
The letter says compliance procedures will follow the OMB Compliance Supplement for requirements that could have a direct and material effect on major programs. The auditors noted that their tests of controls will be "less in scope than would be necessary to render an opinion on those controls," and that their objective is to express an opinion on compliance applicable to each of the district's major programs where required.
