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NCJ Number: 64664 Add to Shopping cart Find in a Library
Title: GUIDE FOR AUDITS OF NATIONAL DIRECT STUDENT LOAN PROGRAM (NDSL), COLLEGE WORK-STUDY PROGRAM (CWS), SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS PROGRAM (SEOG)
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: 214
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: PROCEDURES FOR AUDITING THE NATIONAL DIRECT STUDENT LOAN PROGRAM (NDSL), THE COLLEGE WORK-STUDY PROGRAM (CWS), AND THE SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS PROGRAM (SEOG) ARE DESCRIBED.
Abstract: THE GUIDE IS INTENDED FOR USE BY INDEPENDENT ACCOUNTANTS, INTERNAL AUDITORS, AND STATE AUDITORS AS A SUPPLEMENT TO THE AUDIT PROCEDURES PUBLISHED IN 'STANDARDS FOR AUDIT OF GOVERNMENTAL ORGANIZATIONS, PROGRAMS, ACTIVITIES, AND FUNCTIONS.' SPECIFICALLY, THE AUDIT (OF NDSL, CWS, OR SEOG) PROCEDURES ARE INTENDED TO DETERMINE IF FINANCIAL OPERATIONS ARE PROPERLY CONDUCTED, IF FINANCIAL REPORTS ARE PRESENTED FAIRLY, AND IF APPLICABLE LAWS AND REGULATIONS HAVE BEEN MET. GENERAL REQUIREMENTS FOR PERFORMING AND REPORTING AUDITS ON THE AFOREMENTIONED PROGRAMS INCLUDE THE AUDITOR'S TESTING OF THE INSTITUTION'S PROGRAM ACCOUNTS, CONFIRMATION OF STUDENT PARTICIPATION AND ACCOUNTS RECEIVED SO AS TO RENDER A JUDGMENT ON THE FINANCIAL STATEMENTS, AND A STATEMENT OF CONCLUSIONS ON THE COMPLIANCE ASPECTS OF THE PROGRAM'S OPERATION. THE GUIDE PRESENTS AUDIT OBJECTIVES, REFERENCE MATERIALS, AND GENERAL AUDIT PROCEDURES FOR EACH AREA OF AUDIT COVERAGE REQUIRED. THE APPENDIXES CONTAIN INFORMATION AND SAMPLE MATERIALS RELATED TO THE IMPLEMENTATION OF AUDIT REQUIREMENTS FOR THE THREE PROGRAMS. (RCB)
Index Term(s): Crime prevention measures; Federal programs; Fraud; Grants or contracts; Higher education; US Department of Health, Education, and Welfare
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64664

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