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

Notify the federal department designated as the cognizant agency

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

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

Obtain and report the views of responsible officials concerning the findings