SAO Management Representation Letter




Included here is the management representation letter for the State’s Annual Comprehensive Financial Audit.  This letter is being addressed to the Honorable Kristi Racines, CPA, State Auditor, and relates to information provided by agencies to the State Auditor’s Office in preparation of the State’s Annual Comprehensive Financial Report (ACFR).

Not everyone will be knowledgeable about every area addressed in this letter.  Please note that the second paragraph indicates that agency personnel will be confirming these representations “to the best of your knowledge.”

If you have any questions regarding any portion of this management representation letter, please let SAO Accounting Division know and either we or the external auditors will attempt to address your concerns.

Should you have no further questions, please copy the attached letter onto your department letterhead, have the appropriate personnel sign and date the letter and email the signed letter to Please DO NOT send paper copies. You may keep the paper copy for your files if you like. However, the scanned and emailed letter is sufficient for our files as we do not keep paper copies.

This letter needs to be signed and returned to the SAO by email no later than November 30.


SAO Management Representation Letter