Common use of Attestation Requirements Clause in Contracts

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications Social Security Administration 4700 Annex Building 0000 Xxxxxxxx Xxxx Baltimore MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications OPSOS, Agreements and Disclosure Branch Social Security Administration 4700 4288 Annex Building 0000 6400 Xxxxxxxx Xxxx Baltimore MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications OPSOS, Agreements and Disclosure Branch Social Security Administration 4700 4288 Annex Building 0000 Xxxxxxxx Xxxx Baltimore MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications OPSOS, Agreements and Disclosure Branch Social Security Administration 4700 4288 Annex Building 0000 Xxxxxxxx Xxxx Baltimore MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX GAGAS requires that the Certified Public Accountant Acountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX GAGAS allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA the Social Security Administration or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications Social Security Administration 4700 Annex Building SSA OPSOS, Agreements and Disclosure Branch 0000 Xxxxx Xxxxxxxx 0000 Xxxxxxxx Xxxx Baltimore MD 21235Xxxx. Xxxxxxxxx, XX 00000-6401 0000 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant Acountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX GAGAS allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA the Social Security Administration or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications Social Security Administration 4700 SSA OPSOS, Agreements and Disclosure Branch 4288 Annex Building 0000 Xxxxxxxx Xxxx Baltimore Xxxx. Baltimore, MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.

Attestation Requirements. ‌ 1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement. 2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance. 3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA or its designee. 4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications Social Security Administration 4700 Annex Building 0000 Xxxxxxxx Xxxx Baltimore MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed) 5. The requesting party shall provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the examination. 6. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party. 7. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the sample of verifications to provide information about the validity of submitted requests. Confirmation non-replies should be followed up in writing, via mail or by phone. Results of the confirmation process will be provided in a schedule to the examination report submitted to SSA and all instances of confirmations indicating that a verification was not authorized should be included in an addendum to the examination report. The confirmation process including follow up of non-replies is a required procedure. 8. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.