Page 7 - 2019-20 CAFR

Rogue Community College

Table of Contents (continued)
Year ended June 30, 2020

STATE AND FEDERAL COMPLIANCE SECTION:

–

Audit Comments Disclosures and Comments Required by Oregon State Regulations ................................ 140

Independent Auditor’s Report Required by Oregon State Regulations........................................................... 142
Government Audit Standards Report:

Independent Auditor’s Report on Internal Control over Financial Reporting

and on Compliance and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Government Auditing Standards.................................................................... 145

iv