ASA 260 establishes relevant considerations regarding communication with those charged with governance when all of them are involved in managing the entity. …

Considerations Specific to Public Sector Entities (Ref: Para.  9‑10 ) …

Public sector auditors may have additional responsibilities to communicate deficiencies in internal control that the auditor has identified during the audit, in ways, at a level of detail and to parties not envisaged in this Auditing Standard.  For …

Content of Written Communication of Significant Deficiencies in Internal Control (Ref: Para.  11 ) …

In explaining the potential effects of the significant deficiencies, the auditor need not quantify those effects.  The significant deficiencies may be grouped together for reporting purposes where it is appropriate to do so.  The auditor may also include …

The auditor may consider it appropriate to include the following information as additional context for the communication: An indication that if the auditor had performed more extensive procedures on internal control, the auditor might have identified more …

Law or regulation may require the auditor or management to furnish a copy of the auditor’s written communication on significant deficiencies to appropriate regulatory authorities.  Where this is the case, the auditor’s written communication may identify …