skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 66708 Add to Shopping cart Find in a Library
Title: GUIDELINES FOR FINANCIAL AND COMPLIANCE AUDITS OF FEDERALLY ASSISTED PROGRAMS
Journal: FEDERAL REGISTER  Volume:45  Issue:65  Dated:(WEDNESDAY, APRIL 2, 1980)  Pages:COMPLETE ISSUE
Author(s): ANON
Corporate Author: Federal Register
United States of America
Date Published: 1980
Page Count: 71
Sponsoring Agency: Federal Register
Washington, DC 20005
National Institute of Justice/
Rockville, MD 20849
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: A GUIDE IS PROVIDED FOR USE IN A COMPREHENSIVE, ORGANIZATIONWIDE FINANCIAL AND COMPLIANCE AUDIT OF RECIPIENTS OF FEDERAL ASSISTANCE PROGRAMS.
Abstract: THIS GUIDE, DEVELOPED BY THE GENERAL ACCOUNTING OFFICE, THE OFFICE OF MANAGEMENT AND BUDGET, AND THE INTERGOVERNMENTAL AUDIT FORUM, REPLACES ABOUT 100 INDIVIDUAL PROGRAM GUIDES PREVIOUSLY IN USE. ITS ISSUANCE IS PART OF AN OVERALL PROGRAM OF IMPROVING ACCOUNTABILITY IN THE EXPENDITURE OF GOVERNMENT FUNDS. INCLUDED ARE MANDATORY AUDIT OBJECTIVES, ILLUSTRATIVE AUDIT PROCEDURES, AND DOCUMENTATION GUIDES FOR AUDITS OF GENERAL FINANCIAL ACTIVITIES BY THE VARIOUS TYPES OF GRANTEES, SUCH AS STATE AND LOCAL GOVERNMENT AGENCIES. THE PROCEDURES ARE DESIGNED PRIMARILY FOR USE IN AUDITING GRANTEE ORGANIZATIONS ADMINISTERING MULTIPLE PROGRAMS OR ACTIVITIES, INCLUDING ONE OR MORE FEDERALLY ASSISTED PROGRAMS. THE MATERIAL PRESENTED RELATES TO THE PLANNING OF AN AUDIT, DOCUMENTATION OF AUDIT PROCEDURES, THE STUDY OF INTERNAL CONTROLS, AND THE EFFECT OF THIS STUDY ON OTHER AUDIT PROCEDURES. MATERIALS TO BE INCLUDED IN THE AUDIT REPORT ARE DISCUSSED. APPENDIXES PROVIDE SAMPLE FORMS AND FINANCIAL STATEMENTS INVOLVED IN A STANDARD AUDIT. (AUTHOR ABSTRACT MODIFIED--RCB)
Index Term(s): Accountability; Federal aid; Federal programs; Welfare services
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=66708

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.