The following reports are expected from the auditor for each entity as appropriate: 1. Report on the fair presentation of the basic financial statements in conformity with generally accepted accounting principles. 2. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, Report on Compliance for Each Major Federal Program, Report on Internal Control over Compliance and Report on the Schedule of Expenditures of Federal Awards Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles , and Audit Requirements for Federal Awards (Uniform Guidance). 3. Report on Required Communication. SAS 114 Report. 4. Written communications of control deficiencies. 5. Independent Auditor’s Report on Compliance for the Passenger Facility Charge Program, Report on Internal Control Over Compliance; and Report on Schedule of Passenger Facility Charge Receipts and Disbursements as Required by the Passenger Facility Charge Audit Guide for Public Agencies.
