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regulations. It must also identify the controls that were <br />evaluated, the controls that were not evaluated, and the material <br />weaknesses identified as a result of the evaluation. <br />C. The auditor's report on compliance containing: <br />1. a statement of positive assurance with <br />respect to those items tested for compliance, including compliance <br />with law and regulations pertaining to financial reports and <br />claims for advances and reimbursements; <br />2, negative assurance on those items not <br />tester+; <br />3. a summary of all instances of <br />noncompliance; <br />4. an identification of total amounts <br />questioned, if any, for each federal assistance awarded, as a <br />result of noncompliance; and <br />5. a statement en the status of corrective <br />action taken on prior findings. <br />6. refer to the use of the standards <br />required by the Minnesota Legal Compliance Audit Guide for Local <br />Governments, prepared by the Office of the State Auditor. The <br />purpose of this guide is to establish compliance guidelines for <br />verification by auditors auditing political subdivisions of the <br />state. <br />In addition to the audit report, the recipient <br />shall provide comments on the findings and recommendations in the <br />report, including a plan for corrective action taken or planned <br />Page No. 12 <br />