... shall be conducted in accordance with Office of Management and Budget Circular A-133 and the De...
In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003 to determine if the publicly available financial reports adequately disclosed the situation. Information about the long-term debt was properly displayed in the financial statements and disclosed in notes. There was no mention of the situation in the MD&A either year. The auditors' did not include an explanatory paragraph highlighting the debt, nor did they issue a 'substantial doubt about the ability to continue to exist as a going concern' report. This paper examines existing accounting and auditing standards to determine their adequacy to protect the public interest.
... issued by the Government Accountability Office (Government Audit Standards), those issued by the ...Office of Management and Budget (OMB Circular A-133), or the auditing requirements of the Single...
Federal government audit rules for nonprofit organizations and state and local governments - Includes case study on Arizona auditing practices The passage of the Single Audit Act Amendments of 1996 and the Office of Management and Budget's revised Circular A-133 have resulted in simplified and reduced single audits of state and local governments and nonprofit organizations. The higher dollar threshold for required audits may result in greater efficiency in those audits required to be conducted. Reference to major changes, reporting requirements, and other important considerations may be useful.
... the AICPA Web site at www.aicpa.org/belt/a133main.htm. It should be noted that although the circular...
Office of Management and Budget The US Office of Management and Budget (OMB) has revised OMB Circular A-133, "Audits of Institutions of Higher Education and Other Non-Profit Institutions." The federal funding dollar threshold that triggers required auditing has been raised from $25,000 to $300,000, the deadline for filing a single audit report has been shortened and major program selection will be risk-based. The OMB has developed guidelines that allow the auditor to determine whether the program is a major program under the audit system by looking at risk, federal oversight and prior audit history.
...Subtitle B: Regulations of the Offices of the Department of Education (Continued). CHAPTE... in accordance with the Office of Management and Budget Circular A-133, ?Audits of Institutions...
... must be conducted in accordance with Office of Management and Budget circular A-133 and the De...
NARA is giving public notice that the agency proposes to request use of a new information collection. This information collection is a questionnaire designed to identify potential grant recipients that have limited experience with managing Federal funds. The public is invited to comment on the proposed information collections pursuant to the Paperwork Reduction Act of 1995.
... Online via the Government Printing Office www.gpo.gov. FR Doc No: 2012-6564. ===============... in the NARA request for Office of Management and Budget (OMB) approval. All comments will becom... Office of Management and Budget (OMB) Circular A-110) and Office of Management and Budget Circula...
... certified public accountant (CPA); an Office of Management and Budget (OMB) Circular A-133 audi...
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