| DATE DUE | ITEMS TO BE SUBMITTED TO APA |
|---|
| Upon Selection of Independent CPA by 5/30/2021 | Notification to the APA of the CPA firm (contact name, address, and phone number) under contract for audit services for the year ending June 30, 2021. |
| 7/15/2021 | CPA firm correspondence confirming that the CPA will cooperate with the APA as necessary in relation to CAFR Group audit. Additionally, correspondence shall identify the extent, if any, to which the APA will be able to be involved in the work of the CPA and whether the APA will be able to obtain information affecting the consolidation process from the CPA firm. [Described in item 6a of this letter.] |
| 7/15/2021 | Representation letter stating that the CPA firm is in compliance with auditing standards generally accepted in the United States of America and the Government Auditing Standards. [Described in item 6b of this letter.] |
| 7/15/2021 | A copy of the CPA firm's most recent peer review, including any letter of comment, if applicable. [Described in item 6c of this letter.] |
| 10/8/2021 | Audited financial statements prepared in accordance with generally accepted accounting principles and Government Auditing Standards. Statements should include the Independent Auditor's Report, and the Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. The report should not be restricted to use. [Described in item 6d and 6e of this letter.] |
| 10/8/2021 | A copy of any letter to those charged with governance and/or Management Letter when applicable. [Described in item 6f of this letter.] |
| 10/8/2021 | A report on compliance in accordance with KRS 164A.555 through 164A.630 (HB 622) based on an audit of the financial statements (state universities only). [Described in item 6g of this letter.] |
| 10/8/2021 | Notification to the APA if final reports requiring submittal by 10/8/2021 are delayed. [Described in item 7 of this letter.] |
| 12/9/2021 Close of Business | Provide letter reporting the results of the application of subsequent events audit procedures through 12/9/2021. [Described in item 3 of this letter.] |