<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
strong
{mso-style-priority:22;
border:none windowtext 1.0pt;
padding:0in;
vertical-align:baseline;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle20
{mso-style-type:personal;
font-family:"Arial",sans-serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
span.EmailStyle21
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.apple-converted-space
{mso-style-name:apple-converted-space;}
span.EmailStyle23
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle24
{mso-style-type:personal;
font-family:"Arial",sans-serif;
color:#44546A;}
span.EmailStyle25
{mso-style-type:personal-compose;
font-family:"Arial",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:549153226;
mso-list-template-ids:-2067090828;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Good Morning CAFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">For those working with federal awards, the information below may be very helpful. While many on this list are not auditors, as an auditee, there can be significant
value in understanding the audit process and auditors’ responsibilities as it relates to Single Audits.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Please feel free to contact me with any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Robert W. Hamilton, CPA<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Statewide Accounting and Reporting Services Manager</span></b><b><span style="font-family:"Verdana",sans-serif;color:#353535"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Department of Administrative Services</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Phone: (503) 373-0299<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif"><a href="http://www.oregon.gov/DAS/financial/acctng"><span style="color:blue">http://www.oregon.gov/DAS/financial/acctng</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Data Classification: Level 1 - Published</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Rowland, Sherri [mailto:srowland@nasact.org] <br>
<b>Sent:</b> Wednesday, January 11, 2017 8:29 AM<br>
<b>To:</b> NSAAAuditors <NSAAAuditors@nasact.org>; NSAA2017SingleAuditCommittee <NSAA2017SingleAuditCommittee@nasact.org>; UniformGuidanceImplementationWorkgroup <UniformGuidanceImplementatinWorkgroup@nasact.org><br>
<b>Cc:</b> NSAAAuditorsCCs <NSAAAuditorsCCs@nasact.org>; Poynter, Kinney <kpoynter@nasact.org>; Chebinou, Cornelia <cchebinou@nasact.org>; O'Ryan, Kim <koryan@nasact.org><br>
<b>Subject:</b> FYI: CIGIE 2016 Single Audit Guides updated for UG<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">To: NSAA Members and NASACT UG Implementation Workgroup<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black;background:white">The Council of the Inspectors General on Integrity and Efficiency (CIGIE)<span class="apple-converted-space"> </span></span>has posted to its website Single Audit Guides updated for Uniform Guidance. The
Guides can be found under Manuals & Guides on the following page:<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><a href="https://www.ignet.gov/content/audit">https://www.ignet.gov/content/audit</a><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">In addition, here are direct links to the Guides:<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal" style="vertical-align:baseline"><strong><span lang="EN">Single Audit Guides</span></strong><span lang="EN">
</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level2 lfo2;vertical-align:baseline">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><a href="https://www.ignet.gov/sites/default/files/files/Desk%20Review%20guide%20for%20Single%20Audits%20-%20final%20(Dec%202016).pdf" target="_blank"><span lang="EN">Guide for Desk Review of Single Audit Reports</span></a><span lang="EN">
(2016 Edition; .pdf format)</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level2 lfo2;vertical-align:baseline">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><a href="https://www.ignet.gov/sites/default/files/files/Desk%20Review%20guide%20for%20Single%20Audits%20-%20final%20(Dec%202016).docx"><span lang="EN">Guide for Desk Review of Single Audit Reports</span></a><span lang="EN"> (2016
Edition; Microsoft Word format)</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level2 lfo2;vertical-align:baseline">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><a href="https://www.ignet.gov/sites/default/files/files/Quality%20Control%20Review%20guide%20for%20Single%20Audits%20-%20final%20(Dec%202016).pdf" target="_blank"><span lang="EN">Guide For Quality Control Reviews Single Audits</span></a><span lang="EN">
(2016 Edition; .pdf format)</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level2 lfo2;vertical-align:baseline">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><a href="https://www.ignet.gov/sites/default/files/files/Quality%20Control%20Review%20guide%20for%20Single%20Audits%20-%20final%20(Dec%202016).docx"><span lang="EN">Guide For Quality Control Reviews of Single Audits</span></a><span lang="EN">
(2016 Edition; Microsoft Word format)</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best regards,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="color:#2E74B5">Sherri Rowland, CPA<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#2E74B5">NSAA Association Director<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#2E74B5">NASACT<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#2E74B5">(859) 276-1147<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#2E74B5"><a href="mailto:srowland@nasact.org">srowland@nasact.org</a><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#2E74B5"><a href="http://www.nasact.org">www.nasact.org</a><o:p></o:p></span></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="color:#2E74B5"><o:p> </o:p></span></b></p>
</div>
</body>
</html>