Following the completion of the audit of the fiscal year’s financial statements, the auditor shall issue reports, as required by generally accepted auditing standards, and Government Auditing Standards, OMB Uniform Guidance, and the Connecticut General Statutes, including but not limited to the following: 1. General Purpose financial statements in conformity with generally accepted accounting principles. 2. A report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk. 3. Reports on the internal control structure used in administering federal and state financial assistance programs. 4. A Report on Compliance with applicable Laws and Regulations. 5. Reports on compliance with laws and regulations related to major and non-major federal and state financial assistance programs. These reports should include an opinion on compliance with specific requirements applicable to major federal and state financial assistance programs, a report on compliance with general requirements applicable to major and non-major federal and state financial assistance programs, and a report on compliance with laws and regulations applicable to non-major federal and state financial assistance program transactions tested...
