The auditor shall prepare the following reports at the completion of the audit: • Independent auditor’s report on the basic financial statements. • Independent auditor’s report on internal controls over financial reporting based on an audit of financial statements performed in accordance with Governmental Auditing Standards. • Independent auditor’s report on compliance and other matters based on an audit of financial statements performed in accordance with Governmental Auditing Standards. • Independent auditor’s report on internal control pursuant to the Minnesota Legal Compliance Audit Guide for Cities. • Independent auditor’s report over compliance for major federal programs in accordance with OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. • Independent auditor’s report (opinion) on compliance with requirements applicable to each major federal program in accordance with OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. • Independent auditor’s report (opinion) on compliance regarding passenger facility charge compliance in accordance with the Federal Aviation Administration’s Passenger Facility Charge Audit Gude for Public Agencies. This requirement is associated with the DAA only. • A summary of auditor’s results and a schedule of findings and questioned costs, if any, required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
