KPMG presents single-audit findings; adverse opinion for Fish & Wildlife cluster and multiple qualified opinions

KPMG's audit managing director presented the State of New Hampshires single-audit required communications and key findings, explaining the audit followed government auditing standards and the uniform guidance (2 CFR 200).

Jeff Coach said the audit identified material weaknesses in internal controls related to compliance and reported one adverse opinion for the Fish & Wildlife cluster as the aggregate findings prevented the auditors from concluding compliance for that program. He said about a dozen other programs received qualified opinions tied to specific matters of material noncompliance. "We consider that as part of the design of the procedures," Coach told the committee, adding that auditors do not express an opinion on effectiveness of internal controls but are responsible for opinions on program compliance.

Commissioner Charlie Arlinghaus and DAS staff acknowledged the findings, described ongoing follow-up and quarterly monitoring of corrective actions, and said agencieswork to address findings would continue. The committee accepted the single-audit presentation and placed the report on file.