Deliverable that the Independent Public Accountant (IPA) is responsible for providing include: a. Engagement Letter and Provided by Client Listing (PBC) – to be provided to the Department within ten days after the audit entrance conference. b. Financial Statements – draft copy to be completed by DOH’s management for the IPA’s review by October of respective Fiscal Year. c. Final Audit Report for year one of the contract - is to be submitted to the Office of the State Auditor on or before November 1st of respective Fiscal Year – including Independent Auditor’s Report; Management Discussion and Analysis; Financial Statements; Financial Statement Footnotes; Supplemental Schedules; Schedule of Expenditures of Federal Awards; Audit Findings; Status of Prior Year Finding; and all other materials required by Federal and or State audit oversight entities. d. Draft of the audit report, working trial balance, adjusting journal entries are to be submitted to DFA-CAFR by DOH management by no later than November of respective Fiscal Year.
