Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue, as required by generally accepted auditing standards, and Government Auditing standards, OMB Circular a-133, and the Connecticut Single Audit Act, including but not limited to the following: • A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles. • A report on compliance and on internal control over financial reporting based on an audit performed in accordance with Government Auditing Standards. • A report on the Schedule of Expenditures of Federal Financial Assistance. • A report on compliance and internal control over compliance that could have a direct and material effect on each major federal award program. • A report on the Schedule of Expenditures of State Financial Assistance. • A report on compliance and internal control over compliance that could have a direct and material effect on each major state program.
