Topics
Appropriate Uses of ARPA Funds
City Annual Examination Request for Proposals (RFP)
City Annual Examination Filing Fees
City Annual Examination Report Filing Requirements
City Periodic Examination Request for Proposals
City Periodic Examination Fees
Audit Report Filing Requirements
Annual Exam Request for Proposals (RFP)
Annual Exam Report Filing Requirements
Periodic Exam Request for Proposals (RFP)
Periodic Exam Report Filing Requirements
Best Practices For Governments When Working With Non-Profits
- Can Public Health agencies use ARPA funds to provide a meal or local gift cards to volunteers who assisted with mass vaccination clinics?
- Can counties use the ARPA funds to renovate infrastructure for their public health agencies?
- Where can I find additional guidance on the appropriate uses of the ARPA funds?
- How can counties calculate “lost revenue” under the American Rescue Plan Act?
- What is the Municipal Oversight law?
- Does the Municipal Oversight law require all Cities to be audited?
- What is the difference between an examination and an audit?
- What is the effective date for annual and/or periodic examinations?
- How do I know whether my City is required to have an annual examination or a periodic examination?
- May Cities choose to have an audit instead of an examination?
- Are there specific examination procedures to be performed, and are these required procedures or simply suggestions?
- Are there other resources available pertaining to annual and/or periodic examinations?
- What if I have other questions about these new requirements?
- Some Cities have separate Boards/Departments with separate accounts, such as the Library or Fire Department. Should these separate Boards/Departments be included in the scope of City examinations?
- Some Cities have potential component units, such as Friends of the Library, Fire Associations and/or Foundations. Should these potential component units be evaluated in accordance with the reporting entity criteria prescribed in GASB Statements 14, 39 and 61 for possible inclusion in the scope of City examinations?
- If a City has a single audit, is it still required to have a City examination?
- If a City has a program specific audit, is it still required to have a City examination?
- Are Municipal Utilities subject to the audit or examination requirements?
- Are separate Municipal Utilities subject to the audit or examination requirements?
- How do we determine whether the separate Municipal Utilities are required to have an audit, an annual examination or a periodic examination?
- May separate Municipal Utilities choose to have an audit instead of an examination?
- Are separate Municipal Utilities required to use a written request for proposals (RFP) process for annual examinations (consistent with the RFP requirements for audits)?
- Does the Auditor of State have a sample RFP form to use when requesting a written proposal for the separate Municipal Utilities annual examination?
- Are the separate Municipal Utilities required to use this RFP form?
- Are there specific annual examination procedures to be performed for separate Municipal Utilities and are these required or suggested procedures?
- Are there other resources available pertaining to annual examinations of separate Municipal Utilities?
- Will there be additional guidelines available for periodic examinations of separate Municipal Utilities?
- Are separate Municipal Utilities required to file annual/periodic examination reports separately from the City and pay a separate audit filing fee, separate annual examination filing fee or separate periodic examination fee?
- What are the report filing requirements for separate Municipal Utilities?
- Are separate Municipal Utilities required to file annual/periodic examination reports separately from the City and pay a separate audit filing fee, separate annual examination filing fee or separate periodic examination fee?
- Are separate Municipal Utilities required to use a written request for proposals (RFP) process for annual examinations (consistent with the RFP requirements for audits)?
- Are the separate Municipal Utilities required to use this RFP form?
- What is the Municipal Oversight law?
- Does the Municipal Oversight law require all Cities to be audited?
- What is the difference between an examination and an audit?
- What is the effective date for annual and/or periodic examinations?
- How do I know whether my City is required to have an annual examination or a periodic examination?
- May Cities choose to have an audit instead of an examination?
- Are there specific examination procedures to be performed, and are these required procedures or simply suggestions?
- Are there other resources available pertaining to annual and/or periodic examinations?
- Some Cities have separate Boards/Departments with separate accounts, such as the Library or Fire Department. Should these separate Boards/Departments be included in the scope of City examinations?
- If a City has a single audit, is it still required to have a City examination?
- If a City has a program specific audit, is it still required to have a City examination?
- What if I have other questions about these new examination requirements?
- Should potential component units be evaluated in accordance with the reporting entity criteria prescribed in GASB Statements 14, 39 and 61 for possible inclusion in the scope of City examinations?