La. Admin. Code tit. 34 § V-201
We have audited the financial statements of the Provider's Name, for the year ended June 30, 19XX, and have issued our report thereon dated September 21, 19XX. Our examination was made in accordance with generally accepted auditing standards and the Government Auditing Standards ("Yellow Book") issued by the U.S. General Accounting Office, and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
The management of the Provider's Name , is responsible for the Provider's compliance with laws and regulations. In connection with the audit referred to above, we selected and tested transactions and records from the state contract, number.
The purpose of our testing of transactions and records from that contract was to obtain reasonable assurance that the Provider's Name had, in all material respects, administered the contract in compliance with laws and regulations, noncompliance with which we believe could have a material effect on the allowability of contract expenditures.
Our testing of transactions and records disclosed instances of noncompliance with those laws and regulations. All instances of noncompliance that we found are identified in the accompanying schedule of findings and questioned costs.
In our opinion, except for those instances of noncompliance referred to in the preceding paragraph, for the year ended June 30, 20XX, the Provider's Name , administered the state contract number in compliance, in all material respects, with laws and regulations, noncompliance with which we believe could have a material effect on the allowability of contract expenditures.
La. Admin. Code tit. 34, § V-201