Single Audit Page 2

EIN : 411242052

Single Audit Page 2

Form SF-SAC(3-20-2001)

OMB #0348-0057

EIN : 411242052

Part I: GENERAL INFORMATION - Continued

8.Did the auditee expend more than $25,000,000 in Federal awards during the fiscal year? (Mark (x) one box)

No - SKIP to Part II, Item 1

9.Indicate which Federal awarding agency provided the predominant amount of direct funding in fiscal year 2000. (Mark (x) one box) However, if cognizance has been reassigned, see instructions N/A
FAC Determined Oversight:
15		Department of Interior

Part II: FINANCIAL STATEMENTS (To be completed by auditor)

1.Type of audit report (Mark (x) one box)
Unqualified opinion

2.Is a "going concern" explanatory paragraph included in the audit report?
No

3.Is a reportable condition disclosed?
Yes

4.Is any reportable condition reported as a material weakness?
Yes

5.Is a material noncompliance disclosed?
No

Part III: FEDERAL PROGRAMS (To be completed by auditor)

1.Type of audit report on major program compliance
Unqualified opinion

2.Does the auditor's report include a statement that the auditee's financial statements include departments, agencies, or other organizational units expending greater than $300,000 in Federal awards that have separate A-133 audits which are not included in this audit? (AICPA SOP 98-3 chapter 10)
No

3.What is the dollar threshold to distinguish Type A and Type B programs? (§ _.520(b)) Round to the nearest dollar.
$616498

4.Did the auditee qualify as a low-risk auditee? (§_.530)
No

5.Is a reportable condition disclosed for any major program? (§_.510(a)(1))
Yes

6.Is any reportable condition reported as a material weakness? (§_.510(a)(1))
No

7.Are any known questioned costs reported? (§_.510(a)(3) or (4))
No

8.Was a Summary Schedule of Prior Audit Findings prepared? (§_.315(b))
Yes

9.Indicate which Federal agency(ies) have current year audit findings related to direct funding or prior audit findings, as shown in the Summary Schedule of Prior Audit Findings, related to direct funding. (Mark (x) all that apply.) Each agency identified is required to receive a copy of the reporting package.
93		Department of Health and Human Services
15		Department of Interior

FAC DETERMINED CURRENT YEAR DIRECT FINDINGS:

YES