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NCJ Number: 64663 Add to Shopping cart Find in a Library
Title: GUIDE FOR AUDITS OF BASIC EDUCATIONAL OPPORTUNITY GRANT PROGRAM
Author(s): ANON
Corporate Author: US Dept of Health, Education, and Welfare
Office of Inspector General Audit Agency,
United States of America
Date Published: 1978
Page Count: 142
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
US Dept of Health, Education, and Welfare
Washington, DC 20201
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: THIS GUIDE FAMILIARIZES INDEPENDENT AUDITORS AND ACCOUNTANTS WITH THE SIGNIFICANT PROVISIONS OF THE BASIC EDUCATIONAL OPPORTUNITY GRANT (BEOG) PROGRAM AND SHOULD BE REFERRED TO WHEN CONDUCTING AN AUDIT OF THE PROGRAM.
Abstract: 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)
Index Term(s): Grants or contracts; Higher education; US Department of Health, Education, and Welfare
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64663

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