Certified Independent Audit Report Package

Please use and include the Checklist and Interrogatory for Financial and Statistical Reporting to ensure all requirements are met and that the following items are included in the Independent audit package and/or A133 audit submitted.

• Audit Engagement Letter & Peer Review
• Management Letter
• Auditor Communication
• Independent Auditor’s Report & Consolidated Financial Statements
  • Opinion
  • Statement of Financial Position
  • Statement of Activities with changes in net assets
  • Statement of Functional Expenses for each individual contracted program
  • Statement of Cash Flows
  • Notes to the Financial Statements
  • Report on Compliance and Internal Controls in accordance with Government Auditing Standards
• OMB A-133 Audit if Required including the Data Collection Form for Reporting on Audits of States,
• Local Governments, and Non-Profit Organizations [SF-SAC]
• Consolidated Financial Report (CFR) if required
• Licensed Child Welfare Agency Management Self Reporting Form (only if licensed by the Department)
• Illinois Attorney General From 990 (Not required for for-profits, and some categories of non-profits)
• Checklist and Interrogatory for Financial and Statistical Reporting