Topical Index Activity Funds Charter Schools – Contract to Audit Accounts Charter Schools – Reporting Fraud Reporting - Local Governments Local School Support Groups Act Local School Support Groups - Model Financial Policy For School Support Organizations (Procedures Manual) Local School Support Groups Act - Powerpoint Presentation Local School Support Groups – Questions and Answers Opinion Audit Reports Copies to Submit Delinquent Report Schedule of Unaccounted for Water Auditing Standards Additional Requirements of the Audit Manual SAS 112 Auditor’s Reports School Activity Funds Independence SAS 112 Cafeteria Funds Charter Schools – Contract to Audit Accounts Charter Schools – Reporting Fraud Reporting - Local Governments Inventory CFDA Number Change - Commodities Program Charter Schools Contract to Audit Accounts Financial Reporting - General Financial Reporting - Inventory Fraud Reporting - Local Governments Cities (see Municipalities) Confirmations (see main page for link to confirmation data) Contacts Payments Other Than From Grantors Grantor Departments Reports Contacts Confirmations Fraud Reporting General Local Governments Grantor Department Contacts Municipal Audit Contacts - General Municipal Audit Contacts - Late Reports and Contracts Municipal Audit Contacts – Technical Contract to Audit Accounts Charter Schools Contact Delinquent Contract Forms Peer Review Requirement Lack of Independence Day Care Facilities Contracting Delinquent Contract Financial Reporting Individual Paid by Two Facilities No W-2 Issued W-3 Information Fraud Reporting - Local Governments Median Income Salaries Individual Paid by Two Facilities No W-2 Issued W-3 Information Financial Reporting Board of Education Charter Schools Day Care Facilities – Median Income Day Care Facilities – Contract to Audit Accounts Day Care Facilities – Salaries Individual Paid by Two Facilities No W-2 Issued W-3 Information Fund Financial Statements In-lieu-of Taxes MD&A Municipal Finance Officers – Legal Requirements Municipalities Schedule of Unaccounted for Water Pass-Through Grant Accounting and Reporting Post Employment Health Insurance (GASB 43 an 45) – Board of Education Post Employment Health Insurance (GASB 43 an 45) – Municipalities Property Taxes – Fund Financial Statements Property Taxes – Government Wide Property Taxes – Legal Claim Date Sexual Offenders Registry Fees State Street Aid Forms Amendment to Contract to Audit Accounts Contract to Audit Accounts Day Care Subsidy Audit Contract Information Change Form Local Government Joint Venture Form Fraud Reporting General Local Governments Grants (See Subrecipient Payments) Independence Independence Manuals Audit Drug Funds Municipalities Nonprofit Organizations Schools School Support Groups (Model Procedures Manual) Quasi Government Manual Utility Districts Median Income Median Income Municipalities Board of Education Donations to Nonprofits Fraud Reporting - Local Governments Fund Financial Statements In-lieu-of Taxes Municipal Finance Officers – Legal Requirements Pass-Through Grant Accounting and Reporting Police – Standard Booking Procedures Property Taxes – Fund Financial Statements Post Employment Health Insurance (GASB 43 an 45) Property Taxes – Government Wide Property Taxes – Legal Claim Date Schedule of Unaccounted for Water Sexual Offenders Registry Fees State Street Aid Organizational Structure Organizational Structure Other Post Employment Benefits (OPEB) Municipal Audit Memo Guidelines for trust agreements Police Standard Booking Procedures Property Taxes Fund Financial Statements Government Wide Legal Claim Date Reporting Standards GASB 34 Board of Education Fund Financial Statements MD&A Property Taxes Fund Financial Statements Government Wide Financial Statements Legal Claim Date GASB 43 and 45 Board of Education Municipalities Reports Department of Audit - Annual Reports Municipal Audit Reports Schools Activity Funds Local School Support Groups Act Local School Support Groups - Model Financial Policy For School Support Organizations (Procedures Manual) Local School Support Groups – Questions and Answers Local School Support Groups Act - Powerpoint Presentation Opinion Board of Education Reporting Cafeteria Funds Charter Schools – Contract to Audit Accounts Charter Schools – Financial Statements Inventory Charter Schools Contract to Audit Accounts Financial Statements Fraud Reporting - Local Governments Sexual Offenders Registry Fees Sexual Offenders Registry Fees State Street Aid State Street Aid Subrecipient Payments Pass-Through Grant Accounting and Reporting Subrecipient Payments

Last revised: 10/10/08