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Government Auditing Standards

the State of Texas Single Audit Circular

Government Auditing Standards,

1005 La Posada Drive Austin, Texas 78752-3815T: (512) 346-2086 (877) 977-6850 F: (512) 338-9883 www.atchleycpas.com

Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards the Stateof Texas Single Audit Circular,

Government Auditing Standards,

Government Auditing Standards

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FinancialStatements of Not-for-Profit Organizations.

Fair Value Measurements andDisclosures,

Accounting for Uncertainty in Income Taxes.

Not-for-Profit Entities (Topic 958): Presentation of FinancialStatements of Not-for-Profit Entities.

Government Auditing Standards, State of Texas Single Audit Circular

Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards State of Texas Single Audit Circular.

deficiency in internal control

material weakness

significant deficiency

Government Auditing Standards,

GOVERNMENT AUDITING STANDARDS

1005 La Posada Drive Austin, Texas 78752-3815T: (512) 346-2086 (877) 977-6850 F: (512) 338-9883 www.atchleycpas.com

Government AuditingStandards.

Government AuditingStandards

STATE OF TEXAS SINGLE AUDIT CIRCULAR

U.S. Office ofManagement and Budget (OMB) Compliance Supplement

Government Auditing StandardsUniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awardshe State of Texas Single Audit Circular. the State of

Texas Single Audit Circular,

1005 La Posada Drive Austin, Texas 78752-3815T: (512) 346-2086 (877) 977-6850 F: (512) 338-9883 www.atchleycpas.com

the State of Texas Single Audit Circular.

the State of Texas Single Audit Circular,

deficiency in internal control over compliance

material weakness in internal control over compliance

significant deficiency in internal control overcompliance

Financial Statements

Federal/State Awards