The auditor shall submit to the District Board the following reports, with copies of each for transmittal to the Oregon Department of Education and other agencies as required. 1. Comments and disclosures required by the State of Oregon minimum standards for audits of Oregon (required). 2. Independent Auditor’s Report on financial statements of the governmental activities, each major fund, and the aggregate remaining fund information (required). 3. Independent Auditor’s report on compliance and internal controls over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards (required). 4. Independent Auditor’s report on compliance with requirements applicable to each major program and internal control over compliance in accordance with OMB Omnicircular 2 CFR (required). 5. Current Year findings and questioned costs (required for all A-133 audits). 6. Status of Prior Year Findings and Questioned Costs (required) 7. A management letter, with appropriate recommendations, commenting on material weaknesses in internal accounting control, reportable conditions, and identifying possible noncompliance with finance related legal provisions (recommended). 8. Board presentation
