a) The auditor shall schedule and facilitate meetings with key stakeholders including but not limited to Oklahoma Insurance Department- Comptroller Division, Medicare Assistance Program (MAP), State Auditor and Inspector's Office (SAI). b) The auditor shall, as part of the written audit report, submit to the organization's governing body a report containing an expression of an opinion that the financial statements are fairly presented, or an opinion modified as to certain accounts or items in the financial statements, a disclaimer of opinion and the reasons therefore, or an adverse opinion, and shall explain any unusual items or circumstances under which the auditor was unable to reach a conclusion. This report shall state that generally accepted government auditing standards have been followed in performing the audit. c) The auditor's opinion shall be expressed on the opinion units identified following the guidance in the AICPA Audit and Accounting Guide: Audits of State and Local Governments. d) The auditor shall submit to the organization's governing body a report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements performed in accordance with Government Auditing Standards. e) The auditor shall submit to the organization's governing body a report on compliance for each major federal program; report on internal control over compliance; and report on schedule of expenditures of federal awards required by 0MB Uniform Guidance. f) The auditor shall submit 6 copies of the report to the governing body. In accordance with 74 O.S. § 212A(A)(2) and 212(B), the auditor will file the audit with the Office of the State Auditor and Inspector and pay the required filing fee.
