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REAC Inspection Summary Report

Mar 27, 2017 01:45PM MDT

When a REAC Inspection Summary Report is prepared for a Project, does the results have to be included in the Audit Report Package as to any deficiencies noted noted during this inspection within the section for "findings from audit, attestation or other studies performed by HUD, another federal agency or a contract administrator during the period under audit".

If so, how detail does it need to be. individual findings by unit number inspected?

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Les Sparks AHACPA Mar 27, 2017

Kevin, such detail is to be included in part three of the Schedule of Prior Audit Findings. It is included in one paragraph with a summary of the actual findings and the client’s corrective actions. It follows the format of the schedule of prior audit finding in the HUD audit guide.

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