Common use of Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on Clause in Contracts

Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on. an Audit ofFinancial Statements Performed in Accordance With Government Auditing Standards ("GAGAS Report"). on the Contractor's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA is responsible for providing Contractor with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS Report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release ofthe report., the GAGAS Report will indicate the status of management's responses. While the objective of the Contractor's audit of the financial statements is not to report on the Agency's internal control over financial reporting and the Contractor is not obligated to search for material weaknesses or significant deficiencies as part of its audit of the financial statements, this report will include any material weaknesses and significant deficiencies to the extent they come to our attention. This report will also include instances offraud and noncompliance with provisions of laws or regulations that have a material effect on the financial statements or other financial data significant to the audit objectives and any other instances that warrant the attention of those charged with governance; noncompliance with provisions of contracts or grant agreements that has a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives; or abuse that is material, either quantitatively or qualitatively. The report will describe its purpose and will state that it is not suitable for any other purpose. A Report on Compliance with Requirements That Could Have a Direct and Material Effect on the Federal Program and on Internal Control Over Compliance in Accordance with the Program-Specific Audit Option Required by the Uniform Grant Guidance. In the required audit report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with 0MB Uniform Grant Guidance, Contractor shall communicate the following: Significant deficiencies in internal control over major programs; Significant deficiencies that are also material weaknesses; Material noncompliance with the provisions of laws, regulations, contracts, or grant agreements related to a major program; Known questioned costs which are greater than $25,000 for a type of compliance requirement for a major program; - 1x;11s 60 Known questioned costs which are greater than $25,000 for a federal program that is not audited as a major program; Circumstances concerning why the auditor's report on compliance for each major program is other than an unmodified opinion; Known or likely fraud affecting a federal award; Instances where the results of audit follow-up procedures disclosed that the Summary Schedule of Prior Year Findings prepared by the Agency materially misrepresents the status of any prior year audit finding. Deficiencies that were not considered significant enough to be communicated as significant deficiencies and noncompliance that is less than $25,000 shall be reported in a separate letter to management, which shall be referred to in the report on compliance and internal control over compliance. In the required management report on internal control over financial reporting, Contractor shall communicate material instances of noncompliance and any significant deficiencies found during the audit. Significant deficiencies that are also material weaknesses shall be identified as such in the report. As requested, Contractor shall provide the following documents to SAO: Draft and final reports on the fair presentation of the financial statements in conformity with generally accepted accounting principles; A report, Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards (GAGAS Report), on Contractor's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA is responsible for providing Contractor with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS Report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release of the report, the GAGAS Report will indicate the status of management's responses; Engagement Letter; Journal Entries Summary - Including entries approved and made by Auditee* and a Summary of Passed Adjustments*; Signed Representations of Management as of the date of the Report and an update of representations as of the date of the CAFR report; IMJ71B 6tl Independence and Related Party statements for Contractor; Letters to Those Charged with Governance, including any management comments made regarding control deficiencies; Written findings to be included in the report, as applicable*; Summary of verbal findings presented to MSPA; Contractor representations to SAO. Subsequent Event Inquiries: From fiscal year end (June 30) to the date of Contractor's audit report; From the date of Contractor's audit report to the date of the CAFR report date; and From the date of the CAFR report to the date of the Single Audit Report (as applicable). Corrective Action Plans, if applicable *. * Information must be provided as prescribed by SAO Submissions not in accordance with Auditing Standards, Uniform Guidance, or prescribed form by SAO will be returned to Contractor and Contractor will be required to resubmit the information until SAO is satisfied that it has been completed in accordance with the requirements as listed above.

Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on. an Audit ofFinancial Statements of Financial Sta ements Performed in Accordance With wit Government Auditing Standards ("GAGAS Report"GAOAS report). , on the ContractorFirm's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA Management of the Court is responsible for providing Contractor the Firm with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS Report OAGAS report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release ofthe of the report., the GAGAS Report report will indicate the status of management's responses. While the objective of the ContractorFirm's audit of the financial statements is not to report on the AgencyCourt's internal control over financial reporting and the Contractor Firm is not obligated to search for material weaknesses or significant deficiencies as part of its audit of the financial statements, this report will include any material weaknesses and significant deficiencies to the extent they come to our attention. This report will also include instances offraud of fraud and noncompliance nonc0mpliance with provisions provisjons of laws or regulations that have a material effect on the financial statements or other financial data significant to the audit objectives and any other instances that warrant the attention of those ofthose charged with governance; noncompliance with provisions of contracts contracls or grant agreements that has a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives; or abuse that lhal is material, either quantitatively or qualitatively. The report will describe its purpose and will state that it is not suitable for any other purpose. • A Report on Compliance Management Letter In accordance with Requirements That Could Have Government Auditing tftandards, the Firm will also issue a Direct and Material Effect management letter to communicate instances of noncompliance with provisions of contracts or grant agreements or abuse that have an effect on the Federal Program financial statements that is less than material but warrant the attention of those charged with governance. The management letter will detail audit findings and on Internal Control Over Compliance in Accordance recommendations regarding financial sratements, internal controls, accounting, information systems, legality of actions, instances of noncompliance with laws and regulations, and any other material matters the Program-Specific Audit Option Required by auditor believes to be of potential benefit to the Uniform Grant Guidanceentity or has been requested to communicate. In the required audit • A report on compliance with requirements irregularities and illegal acts, if applicable to each major program and on internal control over compliance in ln accordance with 0MB Uniform Grant GuidanceGovernmenAuditing Standards, Contractor shall communicate the following: Significant deficiencies Firm is also required in internal control over major programs; Significant deficiencies that are also material weaknesses; Material certain circumstances to report fraud, noncompliance with the provisions of laws, regulations, contracts, or grant agreements related agreements, or abuse directly to a major program; Known questioned costs which are greater than $25,000 parties outside the auditee. Upon receipt of the final audit reports the Court's Audit Committee will: • review the work, • approve or reject the work, • approve or reject final payment for a type services rendered. Upon completion of compliance requirement for a major program; - 1x;11s 60 Known questioned costs which are greater than $25,000 for a federal program that is not audited as a major program; Circumstances concerning why the auditoraudit services, the audit conclusion memoranda and any other required reports should be submitted to the OSA 's report on compliance for each major program is other than an unmodified opinion; Known or likely fraud affecting a federal award; Instances where authorized representatives in accordance with the results contractual provisions. All final documentation of audit follow-up procedures disclosed that the Summary Schedule of Prior Year Findings prepared by the Agency materially misrepresents the status of any prior year audit finding. Deficiencies that were not considered significant enough to be communicated as significant deficiencies and noncompliance that is less than $25,000 services shall be reported in a separate letter to management, which shall be referred to in submitted no later than the report on compliance and internal control over compliance. In the required management report on internal control over financial reporting, Contractor shall communicate material instances of noncompliance and any significant deficiencies found during the audit. Significant deficiencies that are also material weaknesses shall be identified as such in the reportdate specified. As requested, Contractor the Firm shall provide the following documents to SAOOSA: • Draft and final Final reports on the fair presentation of the ofthe financial statements in conformity with generally accepted accounting principles; . • A report, Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With with Government Auditing Standards (GAGAS Reportreport), on Contractorthe Firm's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA Management ofthe Court is responsible for providing Contractor the Firm with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS Report report within 30 days of being provided with draft findings. If lf such information is not provided on a timely basis prior to release of the report, the GAGAS Report will report wi!I indicate the status of managementofmanagement's responses; . • Engagement Letter; Letter • Journal Entries Summary - Including entries approved and made by Auditee* and a Summary of Passed Adjustments*; . * • Signed Representations of Management as of the date of the Report and an update of representations as of the date of the CAFR ofthe ACFR report; IMJ71B 6tl . • Independence and Related Party statements for Contractor; The Firm. • Letters to Those Charged with Governance, including any management comments made regarding control deficiencies; . • Written findings to be included in the report, as applicable*; . * • Summary of verbal findings presented to MSPA; Contractor client. • Reconciliation of Treasury Fund Trial balances (MAGIC ZBL report) to the Audit Report, if applicable. • Xxxx representations to SAOOSA • Workpapers detailing component materiality and fund materiality used during the audit process. • Subsequent Event Inquiries: Inquiries • From fiscal year end (June 30) to the date of Contractor's The Firm audit report; • From the date of Contractor's The Firm audit report to the date of the CAFR ACFR report date; and • From the date of the CAFR ACFR report to the date of the Single Audit Report (as applicable). • Corrective Action Plans, if applicable *applicable. * • Additional information as needed by OSA to satisfy the requirements of AU-C 600. * Information must be provided as prescribed by SAO OSA. Submissions not nor in accordance with accordonce u1ifh Auditing StandardsSwndards, Uniform GuidanceUn(form Guidan,c:e, or prescribed form ot· pre.1·cribed/orm by SAO OSA will be returned rellwned to Contractor 1'l1c Firm and Contractor The Firm will be required to resubmit 10 res11h111it the information until SAO OSA is satisfied that it ii has been completed in accordance with the requirements as listed above.. Court's Allthorized Representatives: • Xxxx Xxxxxxx Director of the Administrative Office of Courts Mississippi Supreme Court 000 Xxxx Xxxxxx Xxxxxxx, XX 00000 Sl!l.te Audito1''s Authorized Representatives: The State Auditor has empowered the following to act as his duly authorized representative: • Xxxxxxxxx Xxxxxxxxxx, CPA, CGMA State Auditor's Xxxxxx 000 Xxxxx Xxxx Xxxxxx 000 Xxxxxxxx Xxxxxxxx Jackson,I\llS 39201 Phone: 000-0000 Legal Compliance Provision: Any preliminary findings of possible fraud, misapplication or misappropriation of funds shall be promptly reported in writing to the Court's and OSA 's authorized representative. Notwithstanding anything herein to the contrary, nothing shall prevent the Firm from reporting such findings to the appropriate persons in accordance with professional standards. If the Firm is required to give advice, testimony or other such activity not within the scope of rendering, confirming or justifying a report of audit services rendered, such arrangements shall be set forth in a separate arrangement letter. COURT AUDIT INFORMATION Mississippi Supreme Court Schedule of Selected Funds and Programs for Audit For the Fiscal Year Ending June 30, 2021 FUND NUMBER/ TYPE ACCOUNT NO. ACCOUNT NAME All General Funds All Accounts NIA FEDERAL PROGRAM CFDA# PROGRAM/CLUSTER NAME Not Applicable Schedule of Due Dates Fund Type Audit Report and Opinion General Fund adjustments October 15, 202l Financial Statement Audit Reports October 31, 2021

Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on. an Audit ofFinancial of Financial Statements Performed Pe,formed in Accordance With Government Auditing Standards ("GAGAS Report"report). , on the ContractorFirm's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA Management of the Agency is responsible for providing Contractor the Firm with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS Report report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release ofthe of the report., the GAGAS Report repo1i will indicate the status of management's responses. While the objective of the ContractorFirm's audit of the financial statements is not to report on the Agency's internal control over financial reporting and the Contractor Xxxx is not obligated to search for material weaknesses or significant deficiencies as part of its audit of the financial statements, this report will include any material weaknesses and significant deficiencies to the extent they come to our attention. This report will also include instances offraud of fraud and noncompliance with provisions of laws or regulations that have a material effect on the financial statements or other financial data significant to the audit objectives and any other instances that warrant the attention of those charged with governance; noncompliance with provisions of contracts or grant agreements that has a material effect on the determination of financial tinancial statement amounts or other financial data significant to the audit objectives; or abuse that is material, either quantitatively or qualitatively. The report will describe its purpose and will state that thilt it is i -; not suitable suitahle for any other purpose. • A Report on Compliance Management Letter In accordance with Requirements That Could Have Government Auditing Standard�, the Firm will also issue a Direct and Material Effect management letter to communicate inst,rnces of noncompliance with provisions of contracts or grant agreements or abuse that have an effect on the Federal Program financial statements that is less than material but warrant the attention of those charged with governance. The management letter will detail audit findings and on Internal Control Over Compliance in Accordance recommendations regarding financial statements, internal controls, accounting, information systems, legality of actions, instances of noncompliance with laws and regulations, and any other material matters the Program-Specific Audit Option Required by auditor believes to be of potential benefit to the Uniform Grant Guidanceentity or has been requested to communicate. In the required audit • A report on compliance with requirements irregularities and illegal acts, if applicable In accordance \Vith Governn1c11t ./luditing Standards, the Fin11 is also required in ce1tain circumstances to each major program and on internal control over compliance in accordance with 0MB Uniform Grant Guidancereport fraud, Contractor shall communicate the following: Significant deficiencies in internal control over major programs; Significant deficiencies that are also material weaknesses; Material noncompliance with the provisions of laws, regulations, contracts, or grant agreements related agreements, or abuse directly to a major program; Known questioned costs which are greater than $25,000 parties outside the auditee. Upon receipt of the final audit repo1is the Agency's Audit Committee ill: • review the work, • approve or reject the work, • approve or reject final payment for a type services rendered. Upon completion of compliance requirement for a major program; - 1x;11s 60 Known questioned costs which are greater than $25,000 for a federal program that is not audited as a major program; Circumstances concerning why the auditoraudit services, the audit conclusion memoranda and any other required reports should be submitted to the OSA's report on compliance for each major program is other than an unmodified opinion; Known or likely fraud affecting a federal award; Instances where authorized representatives in accordance with the results contractual provisions. All final documentation of audit follow-up procedures disclosed that the Summary Schedule of Prior Year Findings prepared by the Agency materially misrepresents the status of any prior year audit finding. Deficiencies that were not considered significant enough to be communicated as significant deficiencies and noncompliance that is less than $25,000 services shall be reported in a separate letter to management, which shall be referred to in submitted no later than the report on compliance and internal control over compliance. In the required management report on internal control over financial reporting, Contractor shall communicate material instances of noncompliance and any significant deficiencies found during the audit. Significant deficiencies that are also material weaknesses shall be identified as such in the reportdate specified. As requested, Contractor the Firm shall provide the following documents to SAOOSA: Draft • Drati and final Final reports on the fair presentation of the financial statements in conformity with generally accepted accounting principles; . • A report, Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards (GAGAS Reportreport), on Contractorthe Firm's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA Management of the Agency is responsible for providing Contractor the Firm with written responses in accordance with ,,vith Government Auditing Standards to the findings included in the GAGAS Report report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release of the report, the GAGAS Report report will indicate the status of management's responses; Engagement Letter; . • Enga ement Letter • Journal Entries Summary - Including entries approved and made by Auditee* and a Summary of Passed Adjustments*; .* • Signed Representations of Management as of the date of the Report Repo1i and an update of representations as of the date of the CAFR report; IMJ71B 6tl . • Independence and Related Party Pai:ty statements for Contractor; The tfirm. • Letters to Those Charged with Governance, including any management comments made regarding control deficiencies; . • Written findings to be included in the report, as applicable*; .* • Summary of verbal findings presented to MSPA; Contractor client. • Reconciliation of Treasury Fund Trial balances (MAGIC ZBL report) to the Audit Report, if applicable. • tfirm representations to SAOOSA • Workpapers detailing component materiality and fund materiality used during the audit process. • Subsequent Event Inquiries: From Inquiries • tfrom fiscal year end (June 30) to the date of Contractor's The Firm audit reportrepo1i; From • tfrom the date of Contractor's The Firm audit report to the date of the CAFR CAtfR report date; and From • tfrom the date of the CAFR report repo1i to the date of the Single Audit Report (as applicable). • Corrective Action Plans, if applicable *applicable.* • Additional information as needed by OSA to satisfy the requirements of AU-C 600. * Information must mus/ be provided as prescribed by SAO OSA. Submissions not in accordance with Auditing Standards, Uniform Guidance, . or prescribed form by SAO will OSA 111ill be returned re/urned to Contractor The Firm and Contractor The Firm will be required to lo resubmit the information infimnation until SAO OSA is satisfied that it has been completed in accordance with 1\!ith the requirements as listed above.

Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on. an Audit ofFinancial Statements of Financial tftatements Performed in Accordance With Government Auditing Standards tftandards ("GAGAS Report"report). , on the ContractorFirm's consideration of internal control over financial reporting and tests of compliance made as part of its audit of the financial statements. MSPA Management of the Agency is responsible for providing Contractor the Firm with written responses in accordance with Government Auditing Standards tftandards to the findings included in the GAGAS Report report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release ofthe of the report., the GAGAS Report report will indicate the status of management's responses. While the objective of the ContractorFirm's audit of the financial statements is not to report on the Agency's internal control over financial reporting and the Contractor Firm is not obligated to search for material weaknesses or significant deficiencies as part of its audit of the financial statements, this report will include any material weaknesses and significant deficiencies to the extent they come to our attention. This report will also include instances offraud of fraud and noncompliance with provisions of laws or regulations that have a material effect on the financial statements or other financial data significant to the audit objectives and any other instances that warrant the attention of those charged with governance; noncompliance with provisions of contracts or grant agreements that has a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives; or abuse that is material, either quantitatively or qualitatively. The report will describe its purpose and will state that it is not suitable for any other purpose. • A Report on Compliance Management Letter In accordance with Requirements That Could Have Government Auditing Standards, the Firm will also issue a Direct and Material Effect management letter to communicate instances of noncompliance with provisions of contracts or grant agreements or abuse that have an effect on the Federal Program financial statements that is less than material but warrant the attention of those charged with governance. The management letter will detail audit findings and on Internal Control Over Compliance in Accordance recommendations regarding financial statements, internal controls, accounting, information systems, legality of actions, instances of noncompliance with laws and regulations, and any other material matters the Program-Specific Audit Option Required by auditor believes to be of potential benefit to the Uniform Grant Guidanceentity or has been requested to communicate. In the required audit • A report on compliance with requirements irregularities and illegal acts, if applicable to each major program and on internal control over compliance in In accordance with 0MB Uniform Grant GuidanceGovernment Auditing Standards, Contractor shall communicate the following: Significant deficiencies Firm is also required in internal control over major programs; Significant deficiencies that are also material weaknesses; Material certain circumstances to report fraud, noncompliance with the provisions of laws, regulations, contracts, or grant agreements related agreements, or abuse directly to a major program; Known questioned costs which are greater than $25,000 parties outside the auditee. Upon receipt ofthe final audit reports the Aizency's Audit Committee will: • review the work, • approve or reject the work, • approve or reject final payment for a type services rendered. Upon completion of compliance requirement for a major program; - 1x;11s 60 Known questioned costs which are greater than $25,000 for a federal program that is not audited as a major program; Circumstances concerning why the auditor's report on compliance for each major program is audit services, the audit conclusion memoranda and any other than an unmodified opinion; Known or likely fraud affecting a federal award; Instances where required reports should be submitted to the results OSA' s authorized representatives in accordance with the contractual provisions. All final documentation of audit follow-up procedures disclosed that the Summary Schedule of Prior Year Findings prepared by the Agency materially misrepresents the status of any prior year audit finding. Deficiencies that were not considered significant enough to be communicated as significant deficiencies and noncompliance that is less than $25,000 services shall be reported in a separate letter to management, which shall be referred to in submitted no later than the report on compliance and internal control over compliance. In the required management report on internal control over financial reporting, Contractor shall communicate material instances of noncompliance and any significant deficiencies found during the audit. Significant deficiencies that are also material weaknesses shall be identified as such in the reportdate specified. As requested, Contractor the Firm shall provide the following documents to SAOOSA: • Draft and final Final reports on the fair presentation of the financial statements in conformity with generally accepted accounting principles; . • A report, Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards (GAGAS Reportreport), on Contractorthe Firm's consideration of internal control over financial reporting repo1ting and tests of compliance made as part of its audit of the financial statements. MSPA Management of the Agency is responsible for providing Contractor the Firm with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS Report report within 30 days of being provided with draft findings. If such information is not provided on a timely basis prior to release of the report, the GAGAS Report report will indicate the status of management's responses; . • Engagement Letter; Letter • Journal Entries Summary - Including entries approved and made by Auditee* and a Summary of Passed Adjustments*; .* • Signed Representations of Management as of the date of the Report and an update of representations as of the date of the CAFR report; IMJ71B 6tl . • Independence and Related Party statements for Contractor; The Firm. • Letters to Those Charged with Governance, including any management comments made regarding control deficiencies; . • Written findings to be included in the report, as applicable*; .* • Summary of verbal findings presented to MSPA; Contractor client. • Reconciliation of Treasury Fund Trial balances (MAGIC ZBL report) to the Audit Report, if applicable. • Firm representations to SAOOSA • Workpapers detailing component materiality and fund materiality used during the audit process. • Subsequent Event Inquiries: Inquiries • From fiscal year end (June 30) to the date of Contractor's The Firm audit report; • From the date of Contractor's The Firm audit report to the date of the CAFR report date; and • From the date of the CAFR report to the date of the Single Audit Report (as applicable). • Corrective Action Plans, if applicable *applicable.* • Additional information as needed by OSA to satisfy the requirements of AU-C 600. * Information must be provided as prescribed by SAO OSA. Submissions not in accordance with Auditing Standards, Uniform Guidance, or prescribed form by SAO OSA will be returned to Contractor The Firm and Contractor The Firm will be required to resubmit the information until SAO OSA is satisfied that it has been completed in accordance with the requirements as listed above.. Agency's Authorized Repre entatives: