IT PROVIDES GENERAL INSIGHT INTO THE NATURE AND SCOPE OF THE COMTEMPLATED AUDIT. THE GUIDE BRIEFLY DISCUSSES BEOG'S BACKGROUND, STANDARDS FOR THE AUDIT, GENERAL AUDIT OBJECTIVES, MATTERS REQUIRING IMMEDIATE ACTION, AND PROCEDURES FOR EVALUATING AUDIT REPORTS. PRELIMINARY PROCEDURES DISCUSSED INCLUDE THE AUDIT ENGAGEMENT, PREPARATION FOR THE AUDIT, AND INITIAL FIELD-AUDIT PROCEDURES. REFERENCE MATERIALS NECESSARY AND HELPFUL FOR THE AUDIT ARE LISTED. REQUIREMENTS FOR PERFORMING AND REPORTING ON AN AUDIT OF THE BEOG PROGRAM ARE PRESENTED; AUDIT OBJECTIVES, REFERENCE MATERIALS, AND GENERAL AUDIT PROCEDURES ARE SET FORTH FOR EACH AREA OF AUDIT COVERAGE REQUIRED. UNDER FINANCIAL AUDITS, DISCUSSION FOCUSES ON INTERNAL CONTROLS, THE ACCOUNTING SYSTEM, PROGRAM FUNDING, RECONCILIATION OF ACCOUNT BALANCES, AND VERIFICATION OF STUDENT PARTICIPATION. FOR THE COMPLIANCE AUDIT, DISCUSSION CONCENTRATES ON ELIGIBILITY OF BOEG RECIPIENTS, CALCULATIONS OF TOTAL COST OF ATTENDANCE, DETERMINATION OF BEOG AWARDS, INSTITUTIONAL DISBURSEMENTS TO BEOG RECIPIENTS, AND STUDENT-FILE MAINTENANCE. THE EXIT CONFERENCE, REPORTING REQUIREMENTS, REPORT DISTRIBUTION, AND REPORT FORMAT ARE ALSO COVERED. THE NUMEROUS APPENDIXES PRESENT THE ADDRESSES OF HEALTH, EDUCATION, AND WELFARE'S REGIONAL AUDIT DIRECTORS AND OF THE OFFICE OF EDUCATION'S BEOG PROGRAM CONTACTS AND BEOG-RELATED LAWS, FEDERAL REGISTER ARTICLES, A PROGRESS REPORT, AND SAMPLE FORMS. (WJR)