A. Satisfy the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); B. Provide a basis for an opinion by the Contractor on the fairness of the Judiciary's financial statements; C. Determine whether expenditures and other disbursements have been made and all revenues and other receipts to which the Judiciary is entitled have been collected and accounted for in accordance with the laws, rules and regulations, and policies and procedures of the Judiciary, the State of Hawai'i, and, where applicable, the Federal Government; D. Evaluate the Judiciary’s internal control over financial reporting to determine whether there is effective control over and proper accounting of revenues, receipts, expenditures, disbursements, assets, liabilities, and federal award programs, and to comply with the applicable laws and regulations; and E. Determine whether the Judiciary has complied with the fiscal provisions of the grant agreements and with applicable laws, regulations, and federal circulars that may have a material effect on the combined financial statements and on major federal award programs.
