{"content":[{"text":"Annual Requirements","bbox":{"left":0.058824,"top":0.107303,"width":0.383227,"height":0.035681000000000004}},{"text":"On an annual basis, the State of Utah and local education agencies (LEAs) are required to prepare \n and/or have audited, on an annual basis, the following items:","bbox":{"left":0.058824,"top":0.174617,"width":0.856986,"height":0.03435099999999999}},{"text":"1. Financial Statements (Utah Code 51-2a-201 & 202, 53G-4-404, 53G-5-404, 2 CFR 200.510)","bbox":{"left":0.058824,"top":0.224617,"width":0.82202,"height":0.016926999999999998}},{"text":"2. Single Audit (2 CFR 200.501)","bbox":{"left":0.058824,"top":0.257193,"width":0.278294,"height":0.016927000000000025}},{"text":"LEAs are also required to prepare and/or have audited the following additional items:","bbox":{"left":0.058824,"top":0.289768,"width":0.734862,"height":0.016927000000000025}},{"text":"3. State Compliance Audit (51-2a-301, State Compliance Audit Guide)","bbox":{"left":0.058824,"top":0.322344,"width":0.608294,"height":0.016927000000000025}},{"text":"4. Annual Financial Report (AFR) / Annual Program Report (APR) (53E-3-301(d) & (e), R277-484)","bbox":{"left":0.058824,"top":0.35492,"width":0.849078,"height":0.016927000000000025}},{"text":"5. Agreed-Upon Procedures Report (51-2a-301, Agreed Upon Procedures Guide – LEAs and CBOs)","bbox":{"left":0.058824,"top":0.387496,"width":0.871039,"height":0.016927000000000025}},{"text":"This info doc will clarify:","bbox":{"left":0.058824,"top":0.452647,"width":0.20603500000000002,"height":0.016927000000000025}},{"text":"• \n • \n • \n • \n •","bbox":{"left":0.058824,"top":0.483252,"width":0.009019,"height":0.0853799999999999}},{"text":"Who prepares each of these reports, \n Who audits these reports (if applicable), \n What these reports include, \n Who might use these reports, and \n How and to whom the reports must be submitted.","bbox":{"left":0.081961,"top":0.484768,"width":0.427409,"height":0.0837460000000001}},{"text":"2","bbox":{"left":0.494912,"top":0.957219,"width":0.010032999999999959,"height":0.015572999999999948}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}