Are
the audited annual project financial statements and, where applicable,
the EA's audited annual financial statements signed by the entity's
management?
(2)
Is
the audit report signed by the auditor?
(3)
Is
the opinion on the auditor's letterhead?
(4)
Is
the report bound and pages consecutively numbered?
(5)
Was
the report received within a reasonable time after signing?
(6)
Was
the report received within period covenanted (refer to the loan
agreement)?
(7)
Is
there a copy of a Management Letter?
(8)
Where
appropriate, do the annual financial statements include reported
data for the previous accounting period to enable comparisons
to be made, particularly closing balances which should represent
opening balances for the fiscal year under audit, and illustrate
increases and decreases, where applicable?
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