2 not-for-profit training on auditing
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AICPA National Governmental and
Not-for-Profit Training ProgramNPO ADVANCED AUDITING
October 23, 2007
Presented by:
Flo Ostrum, Grant Thornton LLP
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Objectives
Economic and Industry Developments
Affect of new auditing standards New regulatory developments
Future auditing standards
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Economic And Industry Developments
The State of the Economy
The State of the Not-for-profits
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The State of the Economy
In planning their audits, auditors need to
understand the economic conditions facing the
industry in which the client operates
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The State of the Economy
Economic activities relating to factors such as
interest rates,
consumer confidence,
overall economic expansion or contraction,
inflation, and
the labor market
Are likely to have an impact on the organizations
financial statements being audited.
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Critical strains to economy and business
environment
Rising interest rates continuing from the prior year.
Soaring gasoline prices, which may threaten
consumer spending, a vital tower of strength for
the U.S. economy also continued from the prior
year.
Dangerously high and rising consumer debt levels. Negative savings rate.
A softening housing boom in some markets.
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Risks
Although the U.S. economy on the whole has been
quite favorable, these strains could upset economic
growth, possibly affecting your clients operations
and therefore possibly impacting audit risk
Such strains may impact discretionary consumerspending and thereby decrease the willingness of
consumers to make contributions to not-for-profit
organizations
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Risks
Decreased giving may:
increase risk to improperly access restricted
funds
increase risk to properly recognize restrictions
increase risk in false reporting to obtain grants
increase risk in false reporting to meet matchingrequirements
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The State of Not-for-profits
Growth industry
As of 9/30/06 1.6 million
Auditor expectations:
regional and national conditions
health of local labor market
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The State of Not-for-profits
Corporate sponsorship
goals of sponsors = goals of organization
Funding Administrative Costs
Retiring workforce
Cyber donations
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Internet Fund-Raising
The Internet - great way for charities to:
raise awareness about a charitys mission
communicate with supporters
email appeals, supplying new donors
compelling government to give more, and
stimulating donations
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Internet Fund-Raising
Following Hurricane Katrina
45 percent of the funds that the Red Cross
received were through online fundraising
22 percent of funds raised online during the
2004 tsunami
internet increasingly effective measure ofcollecting funds in times of need
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E-Philanthropy
Internet proven to be a powerful tool for helping not-
for-profits raise significant dollars
auditor faces new challenges
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E-Philanthropy
Not-for-profits with online donation transactions
may automatically
initiate
authorize
record
summarize, and
settle transactions electronically without human
intervention or physical documentation
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E-Philanthropy
Pay Pal offering services
organization has an account
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E-Philanthropy
As a result, key audit evidence in electronic form
may exist only for a limited amount of time
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E-Philanthropy
Key audit evidence in electronic form may exist
only for a limited amount of time
Traditionally, audit procedures are performed after
fiscal year-end.
Waiting may be too late to obtain competent
sufficient evidence of controls or transactions. The not-for-profits conducting e-philanthropy may
not have hard-copy or paper evidence of
transactions
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Risks
Use of Internet may:
increase risk of maintaining adequate support
contributions increase risk of maintaining adequate support of
restrictions
increase risk of generating computer documents
as support for nonexistent transactions
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Risks
Use of Internet may:
increase risk of manipulating computer
information
increase risk of reliance upon use of specialists
to audit electronic transactions
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Objectives
Economic and Industry Developments
Affect of new auditing standards
New regulatory developments
Future auditing standards
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Audit And Attestation Issues And
Developments
Alternative Investments - Auditing
Implementation of New Standards
Risks
FO4
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Slide 21
FO4 old slideFlo Ostrum, 10/18/2007
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Alternative investmentsQuick overview
AICPA Alternative Investment Practice Aid
AICPA NFP Accounting and Audit Guide - Chapter 8
Investments not covered by SFAS Nos. 124 (Marketable Debt and
Equity Securities ) or 133 (Derivatives and Hedging Activities) areother investments
What are some examples?
Real estate, mortgage notes, venture capital funds, partnership
interests and equity securities that do not have a readily determinable
fair value
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Alternative investmentsQuick overview
Fair Value of equity security is "readily determinable" if:
Sales price or bid/ask quotation is currently available on a securitiesexchange registered with SEC or in over-the-counter market, provided
those prices or quotes for the OTC market are publicly reported by
NASDAQ systems or by the National Quotation Bureau, or
Traded only in foreign market---that foreign market is a of a breath and
scope comparable to one of U.S. markets referred to above, or Mutual fund FV per share is determined and published and is basis for
current transaction
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Alternative InvestmentsQuick overview summary
Generally investment vehicles other than stock, bonds, and mutual funds
Not a defined GAAP or GAAS term
Not traded on a national exchange such as NYSE or Nasdaq
Hedge funds
(LPs, LLPs, LLC, Ltds, Inc.)Fund of funds
Private equity funds Tr usts (other than charitable)
Venture capital funds Commodity f unds
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Management : should, must, prepare, consider, assess, do, view,completemanagement, management, management!
Auditors can not audit what management has not done!
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Management can never, ever prepare TOO much documentation for itsalternatives
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Good internal controls include having STRONG documentation
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
If management uses 3rd party investment managers, they mustdevelop appropriate monitoring controls over them
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Management must have a sufficient complement of personnel---investment, accounting, finance
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Transparency means more than seeing the underlyings
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Excerpt from investee's fund's offering document does NOT constituteadequate valuation policies and procedures
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Cannot ignore controls when auditing alternatives
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
'One-size-fits-all' audit approach may not be appropriate or evenpossible
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Applying lessons learned
1 2 3 4 5
6 7 8 9 10
Auditing alternatives is like auditing AIRyou know it's there, you justcan't see or get your hands around it
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Guidance and focus
Current guidance (Practice Aid) focuses on due diligence,oversight and transparency
Transparency-an issue that should be consideredB
ROAD
LY to incorporate all forms of informationImportance ofDOCUMENTED management-developedrisk assessment
Management MUST establish controls and processes
Initial due diligence
Ongoing monitoring Financial reporting
Guidance:
http://www.aicpa.org/members/div/auditstd/alternative_investme
nts.htm.
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Management and auditor roles
AuditorManagement
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What management must do
Existence and valuation is management'sresponsibility
Must be prepared to take responsibilityin its own right for the valuation
Management must find other information orconduct other activities that will provideinformation on its alternative investments
Outsourced oversight
Management must develop appropriatemonitoring controls andDOCUMENTATION over it's 3rd partyservice provider
Management
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What management must do
Controls and process
Establish strong procedural controls
Design controls that are appropriatefor each type of alternative
Ensure effective process to havesufficient understanding
Regardless of how they do it, it is still
their responsibility for: Performing sufficient due diligence
Making informed investment choice
Documenting process
Management
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What auditors must do
Auditor's evaluation includes-
Adequacy of management's processand related documentationAND,
Quantity and quality of audit evidenceavailable FROM MANAGEMENT
Auditor's risk assessment should addressat least:
Materiality and significance
Nature and extent of management's
process and controls Degree of transparency tomanagement to support its valuationprocess and conclusions
Nature, complexity and liquidityAuditor
SN1
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What auditors must do
Understand and document controls
Facts and circumstances based
Must fully (robustly!) document oursolid understanding of management'sinitial due diligence, on-goingmonitoring, and financial reportingprocess and controls
Understanding will affect anddetermine nature, timing andextent of audit proceduresAuditor
SN1
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Slide 40
SN1 Frank, I moved some points to the notes section, please let me know if you want me to move them back. They should look and flow
better if they are just speaking points.Steven Ng, 6/9/2007
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What auditors must do
Level of comfort obtained fromunderstanding controls drives auditor tohelp determine nature and extent ofother procedures performed and auditevidence to be obtained
Audit evidence
Greater the risk, the more
audit evidence required Higher the quality of audit
evidence, the less the quantityof audit evidence
Considerable judgment is involved here!
Auditor
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What the auditors must do.continued
Auditor should not rely exclusively on fundmanager-provided information while ignoringinvestor controls
Investor entity's financial statements Obtain management's documented
reconciliation
Why send a confirmation?
Interpretation (and clarified by PA) requires it Information can corroborate or be helpful
Security-by-security confirmation generally, byitself, does not provide adequate information asto existence and valuation
Auditor
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Summary
Obtain management's risk assessment
Review and assess risk assessment and corroborate / test
the information Design efficient and effective procedures to address the
unique risks associated with each investment
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Alternative Investments - Risks
is the NFP acting as a prudent investor?
valuations of the alternative investments
potential effects on the organizations ability to
continue as a going concern
unrelated business income
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Statement 158 - Employers' Accounting for Defined
Benefit Pension and Other Postretirement Plans
Overview
Statement 158 represents Phase I of a comprehensive projecton employers accounting for postretirement benefit plans
Phase I Phase II
Requires:
recognition of the funded status
on the statement of financial
position
recycling of amounts recognizedin other comprehensive income
alignment of the measurement
date with the date of the
statement of financial position
May reconsider all aspect of
postretirement benefit
accounting including
measurement issues
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Applying Statement 158
Objective
Improve the employers statement of financial
position by recognizing the over-funded or under-
funded statuses of defined benefit postretirementplans as assets or liabilities
Does not change
Measurement of plan assets, benefit obligations,or net periodic benefit cost
Accounting and reporting with respect to
multiemployer plans
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Applying Statement 158
Primary changes
Statements 87, 88, 106 Statements 158
Deferred recognition of prior
service costs, gains andlosses and transition
amounts
Immediate recognition of the funded
status with offsetting entry to equitythrough other comprehensive
income
Recognition of a minimum
liability for pensions
No minimum liability required
No consideration of
deferred taxes for
"unrecognized" effects
Recognized net of deferred
tax impact (and any
allowance)
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Applying Statement 158
Primary changes, continu
ed
Statements 87, 88, 106 Statement 158
Amortization of certain
"unrecognized amounts" intoearnings
Recycling of certain amounts
recognized in comprehensiveincome into earnings
Measurement date up to 90 days
prior to the balance sheet date
allowed
Measurement date and the
balance sheet date will be the
same
Reconciliation of the funded status
to the amounts recognizedNew disclosure requirements
based on recycling
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Effective dates
Recognition of funded status and disclosure
as of the end of the fiscal year ending after June
15, 2007
Changing the measurement date
effective for fiscal years ending after
December 15, 2008
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Applying Statement 158
Debrief
Apply Statement 158 last
Apply Statements 87, 88, 106 and 132R first
Transition amount is an adjustment to Accumulated OtherComprehensive Income
Do NOT include the amount in other comprehensive income
Recycle prior service costs and gains and losses (Third times acharm)
Select either an additional measurement (stub period) or an extended
measurement period
Remember that Statement 157, Fair Value Measurements, will applyto the fair value of plan assets
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SAS 103 Audit Documentation
December 2005 SAS No. 103, Audit Documentation. SASNo. 103 supersedes SAS No. 96, Audit Documentation, andamends SAS No. 1, Codification ofAuditing Standards andProcedures, Dating of the Independent Auditors Report.
Statement establishes standards and provides guidance toauditors of nonissuers on audit documentation
The SAS is effective for audits of financial statements forperiods ending on or after December 15, 2006
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Practice Alert 07-1, Dating of the Auditor's
Report and Related Guidance
suggests a possible revision to firm's process
Guidance:
audit report date evidence supporting FS
FS prep and management's assertions
evidence that audit documentation has beenreviewed
www.aicpa.org/download/auditstd/pract_alert/pa_2007_1.pdf
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Implementation of New Standards
SAS 114
SAS 112 practice issues Risk assessment standards (applicable June 2008)
Practice Alert 07-1
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SAS 114, "The Auditor's Communication with
Those Charged with Governance"
Effective for periods beginning on or after
December 15, 2006 Supersedes SAS 61
Includes required communications, form and
timing, and to whom
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SAS 112, "Communicating Internal Control
Related Matters Identified in an Audit"
Effective for periods ending on or after December
15, 2006 How revisions will affect practice:
significant deficiencies and material weaknesses
communications
more time evaluating deficiencies
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SAS 112, "Communicating Internal Control
Related Matters Identified in an Audit"
Discussions with management and others
Issues for audits of smaller entities ??? increased costs
drafting of financial statements
possible opportunities AICPA Risk Alert
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Guidance on Evaluating Control Deficiencies
in a Single Audit
GAQC Alert #62
Evaluation guidance
factors that may affect the likelihood that acontrol, or combination of controls, could fail to
prevent or detect noncompliance
factors that affect the magnitude of
noncompliance
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Guidance on Evaluating Control Deficiencies
in a Single Audit (cont.)
For purposes of deficiencies in a single audit the followingareas ordinarily are at least significant deficiencies ininternal control:
Policies and procedures that are incomplete,inadequate, or outdated for the activities subject to atype of compliance requirement.
Inadequate segregation of duties over a type ofcompliance requirement.
Controls over complex types of compliancerequirements.
IT controls relating to the activity subject to the type ofcompliance requirement.
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Risk Assessment Standards
SAS No. 104 SAS No. 111
Effective for periods beginning on or afterDecember 15, 2006
Some highlights
requires auditor to understand and respond torisk
more emphasis on understanding internalcontrols (no more default to maximum controlrisk)
significant changes to audit methodology andtraining
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Risk Assessment Standards
Guidance:
AICPA Audit Risk alert
AICPA Audit Guide understand and implement
examples
in-depth case study
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What's not coming up.
Proposed FSP FAS 154-aConsidering the
Effects of Prior-Year Misstatements WhenQuantifying Misstatements in Current-Year
Financial Statements
FASB removed this item from the agenda
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Objectives
Economic and Industry Developments
Affect of new auditing standards
New regulatory developments
Future auditing standards
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Internal Revenue Service Activities
Pension Protection Act of 2006 (August 17, 2006)
Controlling organizations
990T now available for public inspection
private foundation and excess penalty excise
taxes doubled
Donor advised, supporting, and creditorganizations
2007- donors must have written documentation
for all contributions
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Internal Revenue Service Activities
changes to the Form 990
compensation of officers, directors, etc from
related organizations
Supporting organization must generally file a
Form 990 or 990-EZ
new lines to complete if donor advised funds if controlled entities, must still file a 990
travel and entertainment payments reported
separately
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2007 IRS Activities
implementing new legislation
gaming
employment taxes
telephone excise tax refund
community foundations
college UBIT
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Other
Frequently asked questions about exempts
www.irs.gov/charities/article/0,,id=96583,00.html
Report on Exempt Organizations Executive
Compensation Compliance Project released March
2007
Electronic filing requirement for small organizations 990-N
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Internet Based Workshop for Exempt Orgs
tax-exempt status
UBIT
employment issues
Form 990
required disclosures
www.stayexempt.org
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Independent Sector
issued in June 2005
April 2006 additional recommendations issued
www.nonprofitpanel.org
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Risks
Initiatives may increase risk:
of misstatement of use of expenditures to
support purpose
in misstatement of donations
in use of tax-exempt bonds
reporting of funded status of pension plan
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AICPAGovernmental Audit Quality Center
Launched in late September2004
Membership growing (740+)
Membership is voluntary for CPA firms
Center a resource for members including
monthly newsletters and periodic alerts for
important events, comprehensive Web site,member discussion forum, annual Webcast,
etc.
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AICPA GAQC Home Page
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Center Resources
E-mail Alerts on current audit and regulatory
developments
Dedicated Center Web sites with a completelisting ofCPA firm members in your state
Online MemberDiscussion Forums for sharing
best practices and discussing issues you are
facing
Web seminars, webcasts, and teleconferences
updating you on a variety of technical, legislative,
regulatory, and practice management subjects
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Center Resources
Governmental Audit Quality Article Collection
How to reissue a single audit report
GAQCmember update on the National
Statistical Sample of Single Audits
Audit Quality Issue: Basis of Accounting
Applying the 50% / 25% rule for selectingfederal programs to test
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Center Resources
Teleconferences
What You Should Know About the 2007
Revision ofGovernment Auditing Standards Impact of SAS 112 on Governmental
Financial Audits
What You Should Know about Recent
Proposed FASBNPO Exposure Drafts on
Accounting for Mergers and Acquisitions
Avoiding the Most Common Single Audit
Deficiencies
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GAQC Updates and Alerts
Accounting and auditing matters
Governance issues
OMB A-133 guidance: Compliance Supplement
Federal Agency waivers
HUD guidance
GASB New Statements
meeting minutes
implementation guides
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AICPA Governmental Audit Quality Center
For more information go to www.aicpa.org/GAQC
Inquiries can also be sent to [email protected]
Firms join via the Center Web site
Demonstrate your commitment to audit quality by
joining the Center!
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AICPA Assistance
AICPA Audit Guide, GovernmentAuditing
Standards and OMB CircularA-133 Audits
GAS/A133 Audit Risk Alert
Practice Aid: Auditing Recipients of Federal
Awards: PracticalGuidance forApplying OMB
CircularA-133 2005 -2006 Edition
Federal single audit roundtable
Government Audit Quality Center
?
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Any questions?
H d t t d ti ti
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