Board of Education. Office of Education. School Finance Section

This series consists of several audit reports maintained by School Finance: the Financial Audit Report, aka Comprehensive Annual Financial Report (CAFR), which includes audited financial statements, financial statements, reviewed financial statements or State Auditor's form (UCA 53A-3-404, 51-2a-201, 203, R277-484-3(k)); the MSP Selections Report, which is prepared by the Local Education Agency (LEA) external auditors identifying what programs within the Minimum School Program were audited; the Single Audit Report, which is required for certain LEAs whose federal revenues and/or expenditures exceed a certain level; as well as Student Membership and Fall Enrollment and Transfer Student Audit Reports, which are prepared by the LEA's external auditors identifying compliance with pupil accounting rules in reporting student membership, fall enrollment and transfer students in the clearinghouse submission (UCA 53A-191-101, R277-484-3(F)(1),

Report prepared by internal or external auditors as a result of a financial audit.