Report Review Guide for Local Governments with No Proprietary Funds with a Single

†††† NEW MEXICO OFFICE OF THE STATE AUDITOR REPORT REVIEW GUIDE FOR AUDITS OF LOCAL GOVERNMENTS SINGLE AUDITS FOR THE FISCAL YEARS ENDING JUNE 30, 2006-2009 This review guide should be used local governments that present Government-Wide Financial Statements and Fund Financial Statements (Governmental and Fiduciary Fund Types, but no Proprietary Funds), and expended $500,000 or more of federal awards during the fiscal year. This review guide should be used for local governments including municipalities, counties, school districts, regional education cooperatives, special districts (including soil and water conservation districts) and other types of local governments (political subdivisions of the State) that present financial statements for governmental activities only. (GASBS 34.135) 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, ...