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The method of communication for items deemed to be control and/or compliance deficiencies is determined and a SAS 114 letter (informally known as the "management letter") is drafted. Reports Detail check Technical standards review Exit conference All standard audit reports are prepared at this time, including the independent auditors' report, the report on internal control over financial reporting and compliance, reports on compliance with specific requirements applicable to federal awards and state financial assistance, and any reportable conditions found. Reports required by the State of Florida specific to court - related functions and landfill escrow are prepared, as well as all other compliance and other reports. After the financial statements and notes are drafted and a disclosure checklist has been completed, the entire report is reviewed by the audit manager. Control totals are compared between statements and schedules, numbers are footed and cross -footed, footnotes are agreed to the underlying financial statement amounts (when applicable), and overall presentation is reviewed for proper formatting, spelling, and grammar. The audit opinion (and Yellow Book report and/or A-133 report, as applicable) are compared to current professional standards for completeness and accuracy. Any management letter comments are reviewed for clarity and appropriateness. The County is then provided feedback from the independent review and follows up on questions/comments accordingly. Generally on the final day of audit fieldwork, the engagement principal comes on-site to review the audit team's workpapers and perform a technical standards review of the financial statements and management letter. Additional technical standards reviews are conducted after the quality control principal. While the auditors are still on-site, the draft audit reports and management letter are provided to and reviewed with management during an exit conference. Audit findings or recommendations are explained in detail, and an open dialogue is held to ensure that the facts and circumstances are properly understood by all parties. Any open items are summarized in written format and reviewed with the client. The timeline for engagement completion and issuance (initially agreed-upon as part of the planning meeting) is reviewed for reasonableness, and updated as needed.