Audits Of States Local Governments And Not For Profit Organizations Receiving Federal Awards
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Author | : American Institute of Certified Public Accountants |
Publisher | : American Institute of Certified Public Accountants (AICPA) |
Total Pages | : 260 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : |
Download Audits of States, Local Governments, and Not-for-profit Organizations Receiving Federal Awards Book in PDF, Epub and Kindle
Author | : American Institute of Certified Public Accountants. Single Audit Working Group |
Publisher | : |
Total Pages | : 294 |
Release | : 1998 |
Genre | : Finance, Public |
ISBN | : |
Download Audits of States, Local Governments and Not-for-profit Organizations Receiving Federal Awards Book in PDF, Epub and Kindle
Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 234 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359536395 |
Download Government Auditing Standards - 2018 Revision Book in PDF, Epub and Kindle
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author | : |
Publisher | : |
Total Pages | : 64 |
Release | : 2002 |
Genre | : Finance, Public |
ISBN | : |
Download Single Audits, 2002 Book in PDF, Epub and Kindle
Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 88 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359541828 |
Download Standards for Internal Control in the Federal Government Book in PDF, Epub and Kindle
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author | : United States. Office of Management and Budget |
Publisher | : |
Total Pages | : 16 |
Release | : 1985 |
Genre | : Finance, Public |
ISBN | : |
Download Circular No. A-128 Book in PDF, Epub and Kindle
Author | : American Institute of Certified Public Accountants AICPA. |
Publisher | : |
Total Pages | : 58 |
Release | : 2003 |
Genre | : |
ISBN | : |
Download Single Audits 2003 Book in PDF, Epub and Kindle
Author | : United States Government Accountability Office |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 76 |
Release | : 2017-09-21 |
Genre | : |
ISBN | : 9781977510518 |
Download Single Audits Book in PDF, Epub and Kindle
In fiscal year 2015, federal agencies outlaid over $600 billion in federal awards to state and local governments, according to OMB. The Single Audit Act of 1984, as amended, requires that federal agencies oversee their awards to nonfederal entities. OMB Circular No. A-133 provided guidance for implementing the act during GAO's audit. GAO was asked to examine federal agency oversight of single audits. This report examines whether selected agencies effectively designed policies and procedures to reasonably assure that (1) recipients submit timely single audit reports and (2) award recipients take action on single audit findings by issuing timely management decisions. GAO also examined whether selected agencies had policies and procedures for managing high-risk and recurring audit findings. GAO selected the five agencies with the largest dollar amounts of reported outlays for grants to state and local governments in fiscal year 2013. For each agency, GAO reviewed its two subagencies accounting for over 80 percent of outlays, reviewed written policies and procedures, and interviewed the respective officials.
Author | : American Institute of Certified Public Accountants. Government Accounting and Auditing Committee |
Publisher | : |
Total Pages | : 202 |
Release | : 1992 |
Genre | : Auditors' reports |
ISBN | : |
Download Audits of State and Local Governmental Entities Receiving Federal Financial Assistance Book in PDF, Epub and Kindle
Author | : Government Accounting Office |
Publisher | : www.Militarybookshop.CompanyUK |
Total Pages | : 242 |
Release | : 2012 |
Genre | : Business & Economics |
ISBN | : 9781780397030 |
Download Government Auditing Standards Book in PDF, Epub and Kindle
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.