Audits of FYs 2016 and 2017 Consolidated HHS Financial Statements and Financial-Related Reviews - Mandatory Review
The HHS financial statement audit determines whether the financial statements present fairly, in all material respects, the financial position of the audited entity for the specified time period. We will retain an independent external auditor and review the independent auditor's work papers to determine whether financial statement audits of HHS and its components were conducted in accordance with Federal requirements. The financial statement audit is required by Chief Financial Officers Act of 1990, as amended by the Government Management Reform Act of 1994, and performed in accordance with Generally Accepted Government Auditing Standards and OMB Bulletin 15-02, "Audit Requirements for Federal Financial Statements." The audited consolidated FYs 2015 and 2016 financial statements for HHS are due to OMB by November 15, 2016 and 2017, respectively. We plan to perform a number of ancillary financial-related reviews pertaining to the audits of the FY 2016 financial statements. The purpose of the financial-related reviews is to fulfill requirements in OMB Bulletin 15-02, §§ 6.1 through 13.
Announced or Revised | Agency | Title | Component | Report Number(s) | Expected Issue Date (FY) |
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Completed | Other | Audits of FYs 2016 and 2017 Consolidated HHS Financial Statements and Financial-Related Reviews - Mandatory Review | Office of Audit Services | A-17-18-00001; A-17-16-00001; A-17-17-00001; W-00-17-40009; | 2018, 2019 |