The auditor shall audit the accounts and records of the Housing Authority of The Cherokee Nation for the 12-month period ending September 30, 2024. The audit shall be conducted in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and the Consolidated Audit Guide for Audits of HUD Programs issued by the U.S. Department of Housing and Urban Development. The audit must also be conducted in accordance with the auditing and reporting provisions of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Reports 1. An audit of the Annual Financial Statements including the preparation of the following items: • Statements of Net Position • Statements of Revenues, Expenses and Changes in Net Position • Statements of Cash Flows • Auditor’s opinion on the financial statements and required supplementary schedules 2. A Single Audit Report • Schedule of Expenditures and Federal Awards/Notes (SEFA) • Summary of Auditor’s Results • Financial Statement Findings
