If the auditors' report discloses deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse, the auditors should:

a.Notify the federal department designated as the cognizant agency

b.Notify all federal agencies the funds of which were subject to the violations

c.Include in the notes to the financial statements a schedule detailing the violations and indicating their impact on the financial statements

d.Obtain and report the views of responsible officials concerning the findings