The AICPA Governmental Audit Quality Center (GAQC) has developed these illustrative reports to assist practitioners engaged to perform a compliance attestation engagement for eligible recipients of the Coronavirus State and Local Government Fiscal Recovery Fund (CSLFRF). The GAGAS compliance attestation examination results in the following practitioner’s reporting:
An opinion on compliance with
the specified requirements based on the practitioner’s examination.
A schedule of findings and responses (if applicable)
These illustrative reports have been prepared in accordance with AT-C 315, Compliance