Projects Selected for Analytical Review Support
As part of the NEF audit process, some partnerships will be selected for analytical review and will be required to submit additional documentation as part of the audit report submission. Please see the 2011 Analytical Review selections list to determine if additional documentation is required for each partnership.
The required supporting documents include:
- Analytical analysis of income statement with explanation of material variances
- Signed management representation letter
- Summary of uncorrected audit differences from CPA (audit adjusting entries not booked in the final audited financial statements)
- Completed overaudit questionnaire
- Other supporting information as deemed necessary by NEF
- CPA management/SAS 115 letter
All required supporting documentation is due to NEF by February 28, 2012.
Sample Documents
Please refer to the sample documents section for the analytical analysis template, overaudit questionnaire and other reference materials.
Questions?
If you have questions regarding the documents on the website or have any problems downloading or viewing them, please email the Year-End Reporting Department at yereporting@nefinc.org