AUDITS OF GOVERNMENTAL UNITS in VS .NET

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3414 AUDITS OF GOVERNMENTAL UNITS
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Operating expenses should include depreciation on all depreciable xed assets, including assets acquired with contributed capital Depreciation recognized on assets acquired or constructed with contributed capital may be charged to the contributed capital account by adding back the depreciation on such assets to net income before closing it to retained earnings To promote greater consistency with respect to the accounting and nancial reporting for grants and similar nancial assistance by state and local governments, the GASB issued Statement No 24, Accounting and Financial Reporting for Certain Grants and Other Financial Assistance Statement No 24 addresses issues relating to the recognition, measurement, and reporting of grants and other nancial assistance received and given by state and local governments including:
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Pass-through grants Food stamps and similar voucher programs On-behalf payments of fringe bene ts and salaries
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3413 ACCOUNTING PRINCIPLES AND PRACTICES PUBLIC COLLEGES AND UNIVERSITIES
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Public colleges and universities should apply the principles discussed in this chapter
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3414 AUDITS OF GOVERNMENTAL UNITS
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Audits of governmental units with nancial statements can be performed in accordance with:
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Generally accepted auditing standards (GAAS) Government Auditing Standards (the Yellow Book ) The Single Audit Act Amendments of 1996 and Of ce of Management and Budget (OMB)
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Circular A-133 When performing an audit in accordance with GAAS, the guidance contained in the AICPA Professional Standards is followed This is the same guidance followed by auditors when auditing the nancial statement of commercial entities and typically results in the issuance of an opinion of the nancial statements and perhaps a management letter Government Auditing Standards, also known as the Yellow Book (US Comptroller General, rev 2003), establishes the concept of an expanded scope audit that includes both nancial and compliance features According to the Yellow Book, a nancial audit can help determine whether:
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The nancial statements of an audited entity present fairly the nancial position and the
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results of nancial operations in accordance with GAAP The entity has complied with laws and regulations that may have a material effect on the nancial statements The Yellow Book incorporates the AICPA Professional Standards mentioned above and sets forth additional standards and requirements, including the following six: 1 A review is to be made of compliance with applicable laws and regulations, as set forth in federal audit guides and other applicable reference sources 2 The auditor reports on the entity s compliance with laws, regulations, contracts and shall also include material instances of noncompliance and instances or indications of illegal acts found during or in connection with the audit 3 The auditors shall report on their consideration of the entity s internal control structure made as part of the nancial audit
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STATE AND LOCAL GOVERNMENT ACCOUNTING
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They shall identify as a minimum: a Scope of auditor s work in obtaining an understanding of the internal control structure and assessing risk b The reportable conditions including separate identi cation of material weaknesses identi ed as a result of the auditor s work 4 Auditors performing government audits are required to obtain 80 hours of continuing education every two years, of which 24 hours should be directly related to government At least 20 of the 80 hours should be completed in each year of the two-year period 5 Audit organizations performing government audits are required to establish an internal quality control system and participate in an external quality control review program 6 The auditor communicates certain information related to the conduct of the audit to the audit committee or to the individuals with whom they have contracted for the audit (a) THE SINGLE AUDIT ACT AMENDMENTS OF 1996 Many state and local governments are required to obtain a periodic audit of the federal funds they receive usually once a year The audits are normally performed by an independent certi ed public accountant (CPA) or public accountant, or, in some states, by the government s internal audit personnel A few jurisdictions have an independently elected or appointed auditor who conducts the audit Single audits are conducted in accordance with GAAS, Government Auditing Standards, and the Single Audit Amendments Act of 1996 and its implementing regulation OMB Circular A-133, including its Compliance Supplement These requirements have been updated for scal years beginning on or after July 1, 1997, by the Single Audit Amendments Act of 1996 The objectives of the Act are:
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