Guide to audits of local governments by D. R Carmichael

Cover of: Guide to audits of local governments | D. R Carmichael

Published by Practitioners Pub. Co .

Written in English

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  • Handbooks, manuals, etc,
  • Local finance,
  • Standards,
  • United States

Book details

The Physical Object
FormatUnknown Binding
ID Numbers
Open LibraryOL10933769M
ISBN 100764606557
ISBN 109780764606557

Download Guide to audits of local governments

PPC's Guide to Audits of Local Governments provides the audit programs, checklists, confirmations, and auditor's reports you need to correctly perform these audits in an effective and efficient manner, from regular GAAS audits to Government Auditing Standards (Yellow Book) Audits to Single : Thomson PPC.

Guide to audits of local governments [D. R Carmichael] on *FREE* shipping on qualifying : D. R Carmichael. PPC’s Guide to Audits of Local Governments is authored by respected experts with decades of practice experience, ensuring that you are receiving the most comprehensive and relevant guidance possible.

State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and Brand: Wiley.

Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs. Properly report on the single audit using the illustrative auditor’s reports for both the financial statement audit performed under Guide to audits of local governments book Auditing Standards and the compliance audit performed under the Uniform Guidance.

The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical : $ Audit and Accounting Guide: State and Local Governments (AICPA Audit and Accounting Guide) $ Only 5 left in stock - order : $ Government Auditing Standards, also known as the Yellow Book, which contains standards for audits of government organizations, programs, activities, and functions.

The Yellow Book is published by the United States Government Accountability Office. Federal audit regulations means Part of Title 2 of the Code of Federal Regulations-UniformFile Size: KB. Finance personnel of a state or local government responsible for financial reporting.

Key Benefits This guide will help both auditors and financial statement preparers in the state and local government arenas to solve complex accounting and reporting issues, and implement newly issued authoritative accounting and auditing standards.

Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. Effective Date The revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after Jand for performance.

CategoriesHandbooks for Local Government Officials, Publications and Documents File Type Download Size KB Create DateJanuary 1, Last UpdatedFebru FileAction AuditorsGuide_pdfDownload Download.

AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S.

auditing standards for private companies, nonprofit organizations, federal, state and local governments. With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current authoritative guide provides Guide to audits of local governments book coverage of audit and accounting.

PPC 's Government Library Everything you need to make your job easier -- audit programs, checklists, confirmations, and reporting assistance. Get answers to the difficult questions other publications fail to answer about small cities, towns, villages, counties, school districts, and other special districts.

This guide has been prepared for the use of local government officials. Its use is primarily for a ready reference and guideline for bid procedures and requirements. It is not intended to be,nor should it be considered legal advice.

Specific questions or unusual matters should be directed to the appropriate legal officials for Size: KB. Audits of Local Governments consists of three interactive selfstudy CPE courses.

These are companion courses to PPC’s Guide to Audits of Local Governments designed by our editors to enhance your understanding of the latest issues in the field. To obtain credit, you must complete the learning process by logging on to our Online Grading.

Updated for the Compliance Supplement, and addressed the unique format of the Compliance Supplement and the need to use both the and Compliance Supplements together for single audits. –.7 2. Updated the discussion on agency exceptions.

Size: KB. The Single Audit Act of requires that these standards be followed in audits of state and local governments which receive federal financial assistance. 4 [NOTE 4: The Single Audit Act of (31 U.S.C. )]File Size: KB. AICPA Resources. AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide) The SLG Guide includes two comprehensive chapters addressing the accounting and financial reporting requirements under the GASB's pension and OPEB standards as well as related auditing considerations for both audits of governmental plans and the employers that.

GAQC Web Event: A Basic Background & Overview of State and Local Government Auditing Febru 4 Before We Proceed 7 Auditing discussion assumes an understanding of GAAS Will discuss the nuances to auditing an SLG with regard to the governmental reporting model More thorough coverage of all topics in the SLG GuideFile Size: 2MB.

for managers at the local government level who wish to take a more active role in the design, implementation and maintenance of their governments’ internal controls.

The Government Finance officers Association (GFOA) wishes to thank Ste-phen J. Gauthier, the Director of the GFOA’s Technical Services Center, for writing this Size: KB. New York State has a tradition of home rule authority and providing citizens with a strong voice in their local governments.

In order to exercise that voice e˙ectively, it is important to understand how our government and o˙icials function at every level. The New York State Department of State Division of Local Government Services. Guides, Manuals & References for Local Governments; Guides, Manuals & References for First 5 California Program; K Local Education Agencies, Charter Schools, and Joint Powers Entities (LEAs) This page contains information pertaining to K LEAs audit report submissions and guidelines for audits of K LEAs.

Audits of Local Governments. The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts.

Performance audits provide findings or conclusions based on an evaluation of evidence against criteria. audits of county governments in Minnesota. The actual additional suggested procedures are presented in ppendix AA of this guide.

Minn. Stat. § gives the State Auditor authority to issue minimum audit procedures for the audits of local governments, including counties, and therebyhelp ensure the quality of local, government audits.

PPC's Guide to Audits of Local Governments provides guidance most particularly applicable to cities, towns, townships, boroughs, villages, and school districts, which together constitute over half the total number of governmental units in the United Size: 2MB.

We encourage local auditors to adopt and follow Government Auditing Standards (GAS) issued by the Comptroller General of the United States. ALGA’s peer review program is intended to help member organizations in their efforts to meet these standards.

Peer review is a benefit of ALGA membership. We encourage members to use this guide for self. The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library.

The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Single Audit--Uniform Guidance For single audits of local governments. Standard For financial statement audits of local governments. Yellow Book Audit For financial audits of local governments under Government Auditing Standards.

Program Specific Audit--Uniform Guidance For program specific audits under Uniform Guidance. aspect of a local government’s operations.

Division of ocal Government and chool Accountability 1 Offic h tat omptroller Local governments exist to provide necessary services to their constituents. Success in accomplishing that mission typically depends heavily upon the leadership of the governing board and other local government Size: 1MB.

1. Purpose. This Circular is issued pursuant to the Single Audit Act ofP.L.and the Single Audit Act Amendments ofP.L. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

Companion to PPC's Guide to Audits of Local Governments - Course 2 - Testing Internal Control, Sampling, and Audit Documentation (ALGTG) 4/30/ $ 99 ALGTG Companion to PPC's Guide to Audits of Local Governments - Course 3 - Concluding the Audit.

County Audit Reports. Special Reports and Letters. Find Other Audits. Department of Audit Annual Report. External Peer Review Report. County Commissioners Orientation Training Report. Certified Finance Officer Programs.

Contract And Report System (CARS) Local Government Joint Venture Form. TAG - Where The Money Goes. Checkpoint Tools Release Schedule -Dates are Subject to Change PPC Checkpoint Tools Install/Update Checkpoint or Print Guide Edition Date Product Code Title Risk Assessment and Audit Essential (SMART Start enabled indicated) Internal Control (requires Risk Assessment).

Local Government Audits The State of Georgia has over local governments including counties and approximately cities which submit audited financial statements to the State Auditor.

These audited financial statements are required by the Official Code of Georgia Annotated, Section Good Governance Guide. Local Government Victoria has launched the Good Governance Guide as a resource for local governments, councillors and officers, as well as communities.

The guide, created in collaboration with the Municipal Association of Victoria, Victorian Local Governance Association and Local Government Professionals, aims to promote and. Issued by the US Government Accountability Office in its "yellow book" Required of auditors in a Single Audit of organizations that expend more thanfederal resources in any year States may also require "yellow book" audits of their local governments.

implementation is not permitted. The revision of Government Auditing Standards supersedes the revision (GAOG, December ), the Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (GAOG, April ), and the Government Auditing.

The AICPA Audit Guide, Government Auditing Standards and Single Audits (GAS-SA Guide) presents guidance on the audits of financial statements conducted in accordance with the edition of Government Auditing Standards (also referred to as the Yellow Book).

It also includes recommendations for the conduct of audits performed in accordance with the Single Audit Act. State and Local Governments - Audit and Accounting Guide. GASB accounting requirements. Back Log in to save to My Learning Log in to comment/reflect Like.

Financial Statement Audits performed under Generally Accepted Auditing Standards (GAAS) on entities such as states, local governments, not-for-profit organizations, and institutions of higher education.

This is what most would consider a “basic” audit.Construction Industry Audit Techniques Guide (ATG) NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such.

This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy.PPC's Audit and Accounting Guidance.

Accounting firms across the U.S. have trusted PPC's Audit and Accounting guidance, engagement workflow tools, and integrated quality control system for over 30 years. No other resource provides the breadth and depth of industry coverage to help you cope with new and changing standards.

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