FY 2017-2018Management Letter Comments Spreadsheet Instructions
FY 2017-2018Management Letter Comments Spreadsheet Instructions
The fiscal year 2017-2018 audit contract states that the Management Letter Comments Spreadsheet is the format that is to be used when meeting the new requirements regarding Management Letter Comments. It is located atKentucky Department of Education (KDE), Financial Audit Contract Information - order to make the new FY2017-2018Management Letter Comments Spreadsheet requirement less time consuming for the auditor, KDE has provided several drop down boxes within columns in order to assist with completing the spreadsheetand reduce the work imposed on the auditor. The drop down menu options are included for the columns titled: Auditor,Comment Area, and General or Redbook. There is anothertab titled Listingsthat consist of additional information relating to the spreadsheet. An example has been provided in Row 3 of the spreadsheet for your convenience.
1)Under “District”(column A), please type the school district name that correspond to the Management Letter Comments. This column does not have a drop down listing, but you can copy and paste in the rows below depending on the number of comments you need to list. You may also adjust row height after your comments have been pasted so that all text is visible.
2)Under “Auditor” (column B),you will see a drop down arrow that will allow you to select the name of theauditor or audit firm from the menu of auditor firms. If the firm is not listed, please notify one of the KDE representatives so that the necessary revisions can be made to the spreadsheet.
3)Under “Comment Area” (column C), you will see a drop down arrow that will allow you to select the comment area from the menu of comment options. There is a wide array of options so one of these should apply to any commentrelating to school district audits. If you do not see something thatrelates to your comment area, you can contact KDE for additional assistance.
4)Under “General or Redbook” (column D), you will have a drop down menu of only those two options. The comments should be classified as General or Redbook.
5)Under “Audit Comment” (column E), please list the school name and the associated audit comment in the same format as the example. The comments can be copied and pasted from the Management LetterComments, which were issued with the school district’s FY 2017-2018 audit report,into the spreadsheet. This will minimize the amount of time the spreadsheet takes to complete.
6)Under “Repeat Comment” (column F), please list R if this is a repeat comment from a prior fiscal year’s audit. If this is not a repeat comment, this column will remain blank.
7)Under “District Response” (column G), please copy and paste the district response from the Management Letter Comments, which were issued with the school district’s FY 2017-2018 audit report, into the spreadsheet. This will minimize the amount of time the spreadsheet takes to complete.
Once the FY 2017-2018 Management Letter Comments spreadsheet is completed, it shall be submitted electronically to the KDE Finance Reports email account at ith the “District NameMgmt Letter Comments” in the subject line. The auditor shall copy the school district’s superintendent and finance officer on the email that is sent to the KDE Finance Reports email account.
If you have questions relating to the spreadsheet, please contact one of the following representatives at KDE’s District Financial Management Branch at (502) 564-3846:
Nicole Vanover, extension # 4443 or via email at
Kim Carter,extension 4440 or via email at
Gail Cox,extension 4462 or via email at
Jackie Chism, extension 4445 or via email at
Dated: 4/12/18