The Audit Program - Auditor’s Management Report (AMR)

Date Issued 5/02 SECTION III – REPORTING CHAPTER 4 – AUDITORS’ MANAGEMENT REPORT (AMR) AUDITORS’ MANAGEMENT REPORT ON ADMINISTRATIVE FINDINGS FINANCIAL, COMPLIANCE AND PERFORMANCE The Auditors’ Management Report on Administrative Findings - Financial, Compliance and Performance (Auditors’ Management Report), is the auditors’ report to the board of education of their findings and recommendations as a result of the audit. It is issued separately from the CAFR and has the same due date for submission of November 6, 2002. The report presents the recommendations immediately after the comments. Since the Department is receiving a separate list of recommendations via the audit synopsis, repeating the recommendations as a separate list in the Auditors’ Management Report is optional. Auditors should verify the desired format with their clients. This section provides a sample of the Auditors’ Management Report. It is not meant to be a boilerplate and should be adapted to the circumstances of the individual district audit. The standard format includes Table of Contents, Report of Independent Auditors, Comments Findings and Recommendations Schedule of Meal Count Activity Audited Enrollments A. The Table of Contents is for organization purposes and is included to assist the reader in reviewing the report. B. The Report of Independent Auditors provides the reader with the basis and intent of the report as well as its distribution. The sample ...