Report Review Guide for Agencies Using the BTA Model and No Single Audit

†††† NEW MEXICO OFFICE OF THE STATE AUDITOR REPORT REVIEW GUIDE FOR AUDITS OF STATE AND LOCAL GOVERNMENTS FINANCIAL AUDITS FOR THE FISCAL YEARS ENDING JUNE 30, 2006-2009 This review guide should be used for governments that only present the financial statements required for enterprise funds, and did not expend $500,000 or more of federal awards during the fiscal year. This review guide should be used for colleges and universities, housing authorities, hospitals, special districts, and other types of agencies that only present financial statements for enterprise funds. (GASBS 34.138) AGENCY NAME AGENCY NUMBER/FISCAL YEAR NAME OF AUDITING FIRM NAME OF AUDIT MANAGER DATE REPORT SUBMITTED TO STATE AUDITOR Yes No Was the audit report submitted by the due date? If not, the compliance finding is reported on p. _____. OPINION(S) RENDERED ON FINANCIAL STATEMENTS DATE OF NUMBER OF OPINION FINDINGS Was a member of the governing body (or head of a state agency) present at the exit Yes No conference as required by SAO Rule 2.2.2.10 J? If not, the compliance finding is reported on p. _____. Objective: The objectives of the review are to: (1) ensure that audit reports meet applicable governmental auditing, accounting and financial reporting standards, and the New Mexico Administrative Code 2.2.2 - Requirements for Contracting and Conducting Audits of Agencies; and (2) identify any follow-up audit or reporting ...