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Sample records for financial audit

  1. Your Audit and Financial Controls.

    ERIC Educational Resources Information Center

    Hatch, Mary B.; And Others

    Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

  2. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Audit or financial statements. The grantee will provide an audit report or financial statements as follows: (a) Grantees expending $500,000 or more Federal funds per fiscal year will submit an audit... 7 Agriculture 12 2011-01-01 2011-01-01 false Audit or financial statements. 1775.21 Section...

  3. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Audit or financial statements. The grantee will provide an audit report or financial statements as follows: (a) Grantees expending $500,000 or more Federal funds per fiscal year will submit an audit... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section...

  4. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Audit or financial statements. The grantee will provide an audit report or financial statements as follows: (a) Grantees expending $500,000 or more Federal funds per fiscal year will submit an audit... 7 Agriculture 12 2012-01-01 2012-01-01 false Audit or financial statements. 1775.21 Section...

  5. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Audit or financial statements. The grantee will provide an audit report or financial statements as follows: (a) Grantees expending $500,000 or more Federal funds per fiscal year will submit an audit... 7 Agriculture 12 2013-01-01 2013-01-01 false Audit or financial statements. 1775.21 Section...

  6. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., must submit annual audited financial statements. The audit must be performed in accordance with... publication “Standards for Audit of Governmental Organizations, Programs, Activities and Functions” instead of audited financial statements. (c) Internal financial statements. The Agency may require submission...

  7. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., must submit annual audited financial statements. The audit must be performed in accordance with... publication “Standards for Audit of Governmental Organizations, Programs, Activities and Functions” instead of audited financial statements. (c) Internal financial statements. The Agency may require submission...

  8. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., must submit annual audited financial statements. The audit must be performed in accordance with... publication “Standards for Audit of Governmental Organizations, Programs, Activities and Functions” instead of audited financial statements. (c) Internal financial statements. The Agency may require submission...

  9. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., must submit annual audited financial statements. The audit must be performed in accordance with... publication “Standards for Audit of Governmental Organizations, Programs, Activities and Functions” instead of audited financial statements. (c) Internal financial statements. The Agency may require submission...

  10. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the lender's analysis of the statements to the Agency. (a) Audited financial statements. Except as... 7 Agriculture 14 2010-01-01 2009-01-01 true Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to...

  11. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... 34 Education 3 2012-07-01 2012-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

  12. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... 34 Education 3 2011-07-01 2011-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

  13. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... 34 Education 3 2013-07-01 2013-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

  14. Financial auditing and fraud detection: Implications for scientific data audit.

    PubMed

    Pincus, K V

    1989-09-01

    This paper discusses some current issues and methods related to the detection of fraudulent financial reporting and draws potential implications for audit detection of fradulent scientific reporting. First, a brief history of auditor concern with fraud detection is presented. Then four issues are addressed: (1) How often does fraud occur? (2) What is fraud? (3) What are the general types of fraud? (4) How can auditors assess fraud risk and detect fraud? PMID:26859056

  15. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... 45 Public Welfare 1 2012-10-01 2012-10-01 false Audits and financial reporting. 98.65 Section 98... independent standards. (g) The Secretary shall require financial reports as necessary....

  16. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... 45 Public Welfare 1 2011-10-01 2011-10-01 false Audits and financial reporting. 98.65 Section 98... independent standards. (g) The Secretary shall require financial reports as necessary....

  17. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... 45 Public Welfare 1 2013-10-01 2013-10-01 false Audits and financial reporting. 98.65 Section 98... independent standards. (g) The Secretary shall require financial reports as necessary....

  18. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98... independent standards. (g) The Secretary shall require financial reports as necessary....

  19. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... 45 Public Welfare 1 2014-10-01 2014-10-01 false Audits and financial reporting. 98.65 Section 98... independent standards. (g) The Secretary shall require financial reports as necessary....

  20. 77 FR 64373 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... Financial Officer Conference Room, 6th Floor, Washington, DC 20416. SUPPLEMENTARY INFORMATION: Pursuant...

  1. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... expending $500,000 or more Federal funds per fiscal year will submit an audit conducted in accordance with OMB Circular A-133. The audit will be submitted within 9 months after the grantee's fiscal year... 7 Agriculture 12 2014-01-01 2013-01-01 true Audit or financial statements. 1775.21 Section...

  2. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial Management Advisory Committee (AFMAC). The meeting will be open to the public. DATES: The meeting will...

  3. 78 FR 26680 - Audit and Financial Management Advisory Committee (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-07

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial Management Advisory Committee (AFMAC). The meeting will be open to the public. DATES: The meeting will...

  4. 76 FR 69793 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-09

    ... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION..., 2011 from 1 p.m. to approximately 3 p.m. Eastern Standard Time. ADDRESSES: The meeting will...

  5. 76 FR 64990 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-19

    ... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION..., 2011 from 1 p.m. to approximately 3 p.m. Eastern Daylight Time. ADDRESSES: The meeting will...

  6. 77 FR 20871 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-06

    ... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION..., April 18, 2012 from 1 p.m. to approximately 4 p.m. Eastern Daylight Time. ADDRESSES: The meeting will...

  7. 78 FR 59080 - Audit and Financial Management Advisory Committee (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-25

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial Management Advisory Committee (AFMAC). The meeting will be open to the public. DATES: The meeting will...

  8. Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

    ERIC Educational Resources Information Center

    Office of Inspector General (ED), Washington, DC.

    All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

  9. Management summary report. Auditing and financial system

    SciTech Connect

    Feldmiller, W.H.

    1980-01-01

    Increased leasing of Federal lands for energy exploration will add to the regulatory and administrative responsibilities of the USGS's Conservation Division. Similar responsibilities for Indian lands will arise. The objectives of the Conservation Division is to reduce the regulatory burden on industry while effectively and efficiently discharging its responsibility. This Management Summary Report represents the completion of the Preliminary Systems Design of the Auditing and Financial System, and is the first phase of the Improved Royalty Management Program (IRMP). Work reported includes: a Functional Specifications Report; Technical Specifications Report; Installation Plan; and a cost/benefit analysis. The potential benefits to be realized from the IRMP are significant and include: increased royalty receipts; more timely availability of funds; increased productivity of personnel; reduced regulatory burden on private industry; tighter security over information collected; reduced exposure to fraud and abuse; and better control over activities and funds.

  10. Recommended Procedures for the Internal Financial Auditing of University Libraries.

    ERIC Educational Resources Information Center

    Kurth, William H.; Zubatsky, David S.

    This study develops a generalized procedure for the internal financial auditing of university libraries. It identifies critical internal control points in library operations, and develops questions to measure and evaluate fiscal operations effectiveness. Auditing data and advice were gathered from a survey of 87 members of the Association of…

  11. How to Implement the NCAA Financial Audit Guidelines.

    ERIC Educational Resources Information Center

    Connolly, Lawrence C., Jr.; And Others

    1987-01-01

    Suggestions for implementing new National Collegiate Athletic Association guidelines for intercollegiate athletics program financial audits include forming an internal task force, preparing an organization chart, choosing the type of audit, conducting a survey of booster groups, preparing a schedule of revenues and expenditures, selecting an…

  12. Financial Statement Audit Report of Tri-County Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Tri-County Community College financial statement audit for the fiscal year ending on June 30, 1998. Tri-County Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  13. Financial Statement Audit Report of Randolph Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Randolph Community College financial statement audit for the fiscal year ending on June 30, 1998. Randolph Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  14. Financial Statement Audit Report of Isothermal Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Isothermal Community College financial statement audit for the fiscal year ending on June 30, 1998. Isothermal Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  15. Financial Statement Audit Report of Halifax Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Halifax Community College financial statement audit for the fiscal year ending on June 30, 1998. Halifax Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  16. Financial Statement Audit Report of Guilford Technical Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Guilford Technical Community College financial statement audit for the fiscal year ending on June 30, 1998. Guilford Technical Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were…

  17. Financial Statement Audit Report of Rockingham Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Rockingham Community College financial statement audit for the fiscal year ending on June 30, 1998. Rockingham Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  18. Financial Statement Audit Report of Pamlico Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

    This report presents the results of the Pamlico Community College financial statement audit for the fiscal year ending on June 30, 1998. Pamlico Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  19. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 3 2014-07-01 2014-07-01 false Compliance audits and audited financial statements. 668.23 Section 668.23 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Standards for Participation in Title IV, HEA...

  20. 75 FR 57274 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-20

    ... OFFICE Financial Management and Assurance; Government Auditing Standards AGENCY: Government... all levels of government, private enterprise, public accounting, and academia. This exposure draft of...Jlowbookgao.gov . Public Law 67-13, 42 Stat. 20. James R. Dalkin, Director, Financial Management and...

  1. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... report on management's written assertions concerning the effectiveness of internal control over financial... which the credit union is principally located, and in which management specifies the criteria on which... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  2. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... report on management's written assertions concerning the effectiveness of internal control over financial... which the credit union is principally located, and in which management specifies the criteria on which... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  3. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... report on management's written assertions concerning the effectiveness of internal control over financial... which the credit union is principally located, and in which management specifies the criteria on which... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  4. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... report on management's written assertions concerning the effectiveness of internal control over financial... which the credit union is principally located, and in which management specifies the criteria on which... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  5. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... report on management's written assertions concerning the effectiveness of internal control over financial... which the credit union is principally located, and in which management specifies the criteria on which... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  6. NIH Turns Blind Eye to Academics' Financial Conflicts, Audit Says

    ERIC Educational Resources Information Center

    Brainard, Jeffrey

    2008-01-01

    Hundreds of financial conflicts of interest among university researchers have not been investigated by the National Institutes of Health, an agency that should police them, according to a new audit report. The report, by the inspector general of the Department of Health and Human Services--NIH's parent agency--describes a dysfunctional system that…

  7. 75 FR 61143 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Government Auditing Standards Correction In notice document 2010-23374 beginning on page 57274 in the issue of Monday, September 20, 2010 make the...

  8. 78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF EDUCATION Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements and Compliance Audits AGENCY: Federal Student Aid (FSA), Department of Education (ED). ACTION: Notice....

  9. Revisiting Financial (Accounting) Literacy: A Comparison of Audit Committee Members and Business Students

    ERIC Educational Resources Information Center

    Giacomino, Don E.; Wall, Joseph; Akers, Michael D.

    2009-01-01

    While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

  10. Financial Statement Opinion Audit Guide for Texas Public Community Colleges, 1999.

    ERIC Educational Resources Information Center

    Texas State Auditor's Office, Austin.

    This document, prepared by the Texas State Auditor's Office, offers detailed guidelines for conducting a financial audit of community colleges in Texas. Its purpose is to assist governing boards and college management in ensuring that their colleges are receiving high-quality opinion audits on annual financial statements. The guide includes the…

  11. Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Years 1994 and 1993. Report to the Congress.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    The United States General Accounting Office (GAO) reviewed the Department of Education's Office of Inspector General's (OIG) audit of the annual financial statements for the Federal Family Education Loan Program (FFELP) for the fiscal year ended September 30, 1994. GAO reviewed OIG's audit rather than conduct its own to avoid duplication and to…

  12. Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996

    SciTech Connect

    1997-02-24

    The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.

  13. Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

    SciTech Connect

    1997-02-14

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.

  14. Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Year 1992. Report to the Congress.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    This report presents the results of an audit of the Principal Financial Statements of the Department of Education's Federal Family Education Loan Program and its internal controls and compliance with laws and regulations for the fiscal year ended September 30, 1992. The report details the following findings: (1) the Statement of Cash Flows were…

  15. A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

    ERIC Educational Resources Information Center

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

    2012-01-01

    Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

  16. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (GAAS) of the United States, or other international auditing standards that MMS determines to be equivalent. (c) The financial information you submit must be expressed in U.S. dollars. If this information... statements to verify my net worth, what standards must they meet? (a) Your audited annual...

  17. Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

    ERIC Educational Resources Information Center

    Barba, J. David

    The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

  18. Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

    SciTech Connect

    1998-08-21

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

  19. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... Education's Office of Inspector General. A third-party servicer is defined under § 668.2 and 34 CFR 682.200... any aspect of the lender's or guaranty agency's programs, as provided under 34 CFR part 682,...

  20. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

  1. 30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR OFFSHORE FACILITIES Methods...

  2. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR OFFSHORE FACILITIES Methods...

  3. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

  4. Using Financial Ratios to Select Companies for Tax Auditing: A Preliminary Study

    NASA Astrophysics Data System (ADS)

    Marghescu, Dorina; Kallio, Minna; Back, Barbro

    Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and debited. The paper analyzes to what extent the financial performance of a company can be used as an indicator of tax defaults. We focus on one type of tax, namely employer's contribution, and four financial ratios. We evaluate the model in a study of Finnish companies by using a binomial logistic regression analysis. The study is exploratory and at a preliminary stage.

  5. 30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL...

  6. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 253.27 Section 253.27 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL...

  7. 30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL...

  8. Compliance Audits (Attestation Engagements) of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers. Audit Guide. Update.

    ERIC Educational Resources Information Center

    Office of Inspector General (ED), Washington, DC.

    In June 1995, the U.S. Department of Education issued an audit guide that required that all institutions participating in Title IV programs have an annual compliance audit. This guide contains a notice to institutions and third party servicers that, to the extent that an institution contracts with a server to administer any aspect of Title IV…

  9. Financial Accounting for New Jersey School Districts, 1984. The Audit Program. Draft.

    ERIC Educational Resources Information Center

    1984

    Background information for the auditing of New Jersey School Districts is given. Included are chapters on the following: (1) a digest of the School Audit Law, Title 18A:23-1 to 18A:23-11; (2) directives to the Boards of Education; (3) school district bookkeeping; (4) scope of funds to be audited; (5) conducting the school audit; and (6) sample of…

  10. Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

    SciTech Connect

    1996-02-29

    In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

  11. A Self-Instructional Course in Student Financial Aid Administration. Module 17--Evaluation of Student Aid Management: Self-Evaluation, Audit, and Program Review. Second Edition.

    ERIC Educational Resources Information Center

    Washington Consulting Group, Inc., Washington, DC.

    The 17th module in the 17-module self-instructional course on student financial aid administration discusses the evaluation of student aid management in terms of self-evaluation, audit, and program review. The full course offers a systematic introduction to the management of federal financial aid programs authorized by Title IV of the Higher…

  12. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... generally subject to the requirements of 45 CFR 92.41. (b) NEW Program funds and activities are subject to the audit requirement of the Single Audit Act of 1984 (45 CFR 92.26). (c) A NEW Program grantee must... the appeal procedures at 45 CFR Part 16....

  13. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... generally subject to the requirements of 45 CFR 92.41. (b) NEW Program funds and activities are subject to the audit requirement of the Single Audit Act of 1984 (45 CFR 92.26). (c) A NEW Program grantee must... the appeal procedures at 45 CFR Part 16....

  14. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... generally subject to the requirements of 45 CFR 92.41. (b) NEW Program funds and activities are subject to the audit requirement of the Single Audit Act of 1984 (45 CFR 92.26). (c) A NEW Program grantee must... the appeal procedures at 45 CFR Part 16....

  15. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... generally subject to the requirements of 45 CFR 92.41. (b) NEW Program funds and activities are subject to the audit requirement of the Single Audit Act of 1984 (45 CFR 92.26). (c) A NEW Program grantee must... the appeal procedures at 45 CFR Part 16....

  16. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... generally subject to the requirements of 45 CFR 92.41. (b) NEW Program funds and activities are subject to the audit requirement of the Single Audit Act of 1984 (45 CFR 92.26). (c) A NEW Program grantee must... the appeal procedures at 45 CFR Part 16....

  17. Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

    PubMed

    Hein, J; Zobrist, R; Konrad, C; Schuepfer, G

    2012-06-01

    Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Anesthesiology journals are affected not only by ghostwriting and plagiarism but also by counterfeiting. In the present study 20 publications in anesthesiology known to be falsified by an author were investigated for irregularities with respect to Benford's law using the χ(2)-test and the Z-test. In the 20 retracted publications an average first-digit frequency of 243.1 (standard deviation SD ± 118.2, range: 30-592) and an average second-digit frequency of 132.3 (SD ± 72.2, range: 15-383) were found. The observed distribution of the first and second digits to the left of the decimal point differed significantly (p< 0.01) from the expected distribution described by Benford. Only the observed absolute frequencies for digits 3, 4 and 5 did not differ significantly from the expected values. In an analysis of each paper 17 out of 20 studies differed significantly from the expected value for the first digit and 18 out of 20 studies varied significantly from the expected value of the second digit. Only one paper did not vary significantly from expected values for the digits to the left of the decimal. For comparison, a meta-analysis using complex mathematical procedures was chosen as a control. The analysis showed a first-digit distribution consistent with the Benford distribution. Thus, the method used in the present study seems to be sensitive for detecting fraud. Additional statements of specificity cannot yet be made as this requires further analysis of data that is definitely not falsified. Future studies exploring conformity might help prevent falsified studies from being

  18. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    SciTech Connect

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  19. Contracting for Audit Services.

    ERIC Educational Resources Information Center

    Heifetz, Harry S.

    1987-01-01

    The Single Audit Act of 1984 requires most school districts receiving over $25,000 in federal funds to undergo financial audits. This article highlights requirements for selecting certified public accountants to perform the audit and suggests factors to be considered before drafting a contract or letter of engagement. A sample letter is included.…

  20. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  1. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  2. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  3. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  4. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  5. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  6. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  7. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  8. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  9. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  10. Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

    SciTech Connect

    Not Available

    1992-06-26

    The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management`s letter on addressing needed improvements.

  11. Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

    SciTech Connect

    Not Available

    1992-06-26

    The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management's letter on addressing needed improvements.

  12. The medical waste audit. A framework for hospitals to appraise options and financial implications.

    PubMed

    Studnicki, J

    1992-03-01

    The generation, handling, and disposal of medical wastes involve virtually every department in the hospital. To enhance coordination, managers must comprehensively describe the total system and specify the roles of key functions and individuals. Hospitals produce about 77 percent of the approximately 500,000 tons of regulated medical waste produced annually in the United States. The amount produced by different hospitals varies, primarily because of differences in "waste-management practices." The Environmental Protection Agency is trying to develop a greater understanding of the types of medical wastes that are infectious, methods of transmission, and the likelihood of transmission in the handling and disposal of waste within the hospital environment. To ensure that medical waste is being handled and treated in the most cost-effective manner and with the least health risk to employees and the community, hospital administrators must undertake a comprehensive appraisal of the activities associated with the generation, handling, and disposal processes. A "medical waste audit" requires the following steps: Generation profile to identify origination points, categories or types of waste, and associated generation rates. Inventory of handling practices, including existing regulations, procedures and protocols, training programs, definitions regarding waste segregation, and documentation. Review of current disposal practices and existing and developing alternatives. Cost analysis PMID:10116509

  13. Internal Audits: A Must for Governing Boards.

    ERIC Educational Resources Information Center

    Allcorn, Seth

    1983-01-01

    Internal auditing, which can help governing boards exercise their control responsibilities, is discussed, including financial, compliance, and operations auditing. Governing boards should be prepared to handle reports on operation audits, financial and compliance audits, and reviews of management information systems. (MLW)

  14. Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Years 1993 and 1992. Report to the Congress and the Secretary of Education.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    This report presents findings of an audit of the Principal Statements of the Department of Education's (ED) Federal Family Education Loan Program (FFELP) and its internal controls and compliance with laws and regulations for the fiscal years ending September 30, 1993, and September 30, 1992. The audit investigated whether the Principal Statements…

  15. 12 CFR 1274.2 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Audit requirements. 1274.2 Section 1274.2 Banks... § 1274.2 Audit requirements. (a) Each Bank, the OF, and the FICO shall obtain annually an independent external audit of and an audit report on its individual financial statement. (b) The OF audit...

  16. 7 CFR 1290.10 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10... PROGRAM § 1290.10 Audit requirements. The State is accountable for conducting a financial audit of the... audit, a copy of the audit results....

  17. Isotope Production and Distribution Program`s Fiscal Year 1997 financial statement audit

    SciTech Connect

    1998-03-27

    The Department of Energy Isotope Production and Distribution Program mission is to serve the national need for a reliable supply of isotope products and services for medicine, industry and research. The program produces and sells hundreds of stable and radioactive isotopes that are widely utilized by domestic and international customers. Isotopes are produced only where there is no U.S. private sector capability or other production capacity is insufficient to meet U.S. needs. The Department encourages private sector investment in new isotope production ventures and will sell or lease its existing facilities and inventories for commercial purposes. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund established by the Fiscal Year (FY) 1990 Energy and Water Appropriations Act and maintains financial viability by earning revenues from the sale of isotopes and services and through annual appropriations. The FY 1995 Energy and Water Appropriations Act modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Although the Isotope Program functions as a business, prices set for small-volume, high-cost isotopes that are needed for research purposes may not achieve full-cost recovery. As a result, isotopes produced by the Isotope Program for research and development are priced to provide a reasonable return to the U.S. Government without discouraging their use. Commercial isotopes are sold on a cost-recovery basis. Because of its pricing structure, when selecting isotopes for production, the Isotope Program must constantly balance current isotope demand, market conditions, and societal benefits with its determination to operate at the lowest possible cost to U.S. taxpayers. Thus, this report provides a financial analysis of this situation.

  18. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  19. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  20. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  1. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  2. Internal Audit in Higher Education.

    ERIC Educational Resources Information Center

    Holmes, Alison, Ed.; Brown, Sally, Ed.

    This book describes a range of examples of internal audit in higher education as part of a process of the exchange of good practice. The book recognizes well-established links with audit theory from other contexts and makes use of theoretical perspectives explored in the financial sector. The chapters are: (1) "Quality Audit Issues" (Sally Brown…

  3. Preparing for the Annual Audit.

    ERIC Educational Resources Information Center

    Nuehring, Bert

    2002-01-01

    Proposes several key questions that school district business officials should answer to prepare for an annual financial audit involving auditor information and resource needs, district and auditor monitoring and reporting on the audit progress, and reporting the results of the audit to the board of education. (PKP)

  4. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b) of this section. The audit generally should be made a part of the regularly scheduled, annual audit... independent audit is intended to ascertain the adequacy of the recipient's internal financial...

  5. 24 CFR 880.211 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24 CFR... financial assistance under this part, the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section...

  6. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Resources BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR OFFSHORE FACILITIES Methods for Demonstrating OSFR §...

  7. 34 CFR 74.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Financial and Program Management § 74.26 Non-Federal audits. (a) Recipients and subrecipients that are... the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and... and local governments shall be subject to the audit requirements contained in the Single Audit...

  8. Auditing Orthopaedic Audit

    PubMed Central

    Guryel, E; Acton, K; Patel, S

    2008-01-01

    INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change. PMID:18828963

  9. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... financial and administrative functions, such as personnel, payroll, property management, etc., the Secretary... and material audit exceptions identified regarding centralized financial and administrative functions... uncorrected significant and material audit exceptions identified regarding centralized financial...

  10. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... financial and administrative functions, such as personnel, payroll, property management, etc., the Secretary... and material audit exceptions identified regarding centralized financial and administrative functions... uncorrected significant and material audit exceptions identified regarding centralized financial...

  11. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... financial and administrative functions, such as personnel, payroll, property management, etc., the Secretary... and material audit exceptions identified regarding centralized financial and administrative functions... uncorrected significant and material audit exceptions identified regarding centralized financial...

  12. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... financial and administrative functions, such as personnel, payroll, property management, etc., the Secretary... and material audit exceptions identified regarding centralized financial and administrative functions... uncorrected significant and material audit exceptions identified regarding centralized financial...

  13. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... financial and administrative functions, such as personnel, payroll, property management, etc., the Secretary... and material audit exceptions identified regarding centralized financial and administrative functions... uncorrected significant and material audit exceptions identified regarding centralized financial...

  14. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR OFFSHORE FACILITIES Methods for Demonstrating OSFR § 253.24 When...

  15. Auditing the auditors.

    PubMed

    Pallarito, K

    1998-09-21

    An independent auditor's opinion is supposed to be the gold standard in healthcare accounting. Such audits provide reasonable assurance that financial statements are accurate, which is particularly important in not-for-profit healthcare because most organizations don't have shareholder oversight. But the recent firing of a Big Five accounting firm by a major healthcare system in bankruptcy reorganization raises questions about the credibility of external audits. PMID:10185568

  16. 24 CFR 590.27 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., excerpts, and transcripts. (b) Audit. The LUHA's financial management system shall provide for audits in accordance with 24 CFR part 44. ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 590.27 Section...

  17. 7 CFR 735.403 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... authorized under §§ 735.401 and 735.402 must submit to FSA an annual audit level financial statement and an electronic data processing audit that meets the minimum requirements as provided in the applicable provider agreement. The electronic data processing audit will be used by DACO to evaluate current computer...

  18. 7 CFR 735.403 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... authorized under §§ 735.401 and 735.402 must submit to FSA an annual audit level financial statement and an electronic data processing audit that meets the minimum requirements as provided in the applicable provider agreement. The electronic data processing audit will be used by DACO to evaluate current computer...

  19. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Audit standards. 571.12 Section 571.12 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial...

  20. The Single Audit for School Districts.

    ERIC Educational Resources Information Center

    Robinson, Edward A.; Lilja, John B.

    1983-01-01

    Discusses the Office of Management and Budget's recent requirement that all state and local governments receiving federal grants undergo a single audit (a comprehensive financial and compliance audit conducted by one audit firm or organization) at least once every two years in conjunction with an appropriate federal or state agency. (JBM)

  1. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... § 3052.510(a). (i) Audit findings (e.g., internal control findings, compliance findings, questioned...

  2. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... 29 Labor 1 2014-07-01 2013-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of...

  3. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... independent audit is intended to ascertain the adequacy of the recipient's internal financial management... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b) of this section. The audit generally should be made a part of the regularly scheduled, annual...

  4. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... independent audit is intended to ascertain the adequacy of the recipient's internal financial management... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b) of this section. The audit generally should be made a part of the regularly scheduled, annual...

  5. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... 29 Labor 1 2013-07-01 2013-07-01 false Audit reporting. 99.505 Section 99.505 Labor Office of...

  6. 38 CFR 41.505 - Audit reporting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... internal control were disclosed by the audit of the financial statements and whether any such conditions... reportable conditions in internal control over major programs were disclosed by the audit and whether any... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Audit reporting....

  7. 38 CFR 41.505 - Audit reporting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... internal control were disclosed by the audit of the financial statements and whether any such conditions... reportable conditions in internal control over major programs were disclosed by the audit and whether any... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Audit reporting....

  8. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... § 3052.510(a). (i) Audit findings (e.g., internal control findings, compliance findings, questioned...

  9. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... § 3052.510(a). (i) Audit findings (e.g., internal control findings, compliance findings, questioned...

  10. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... 29 Labor 1 2011-07-01 2011-07-01 false Audit reporting. 99.505 Section 99.505 Labor Office of...

  11. 38 CFR 41.505 - Audit reporting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... internal control were disclosed by the audit of the financial statements and whether any such conditions... reportable conditions in internal control over major programs were disclosed by the audit and whether any... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Audit reporting....

  12. 38 CFR 41.505 - Audit reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... internal control were disclosed by the audit of the financial statements and whether any such conditions... reportable conditions in internal control over major programs were disclosed by the audit and whether any... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Audit reporting....

  13. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... 29 Labor 1 2012-07-01 2012-07-01 false Audit reporting. 99.505 Section 99.505 Labor Office of...

  14. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reportable conditions in internal control were disclosed by the audit of the financial statements and whether... that reportable conditions in internal control over major programs were disclosed by the audit and... § 3052.510(a). (i) Audit findings (e.g., internal control findings, compliance findings, questioned...

  15. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... independent audit is intended to ascertain the adequacy of the recipient's internal financial management... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b) of this section. The audit generally should be made a part of the regularly scheduled, annual...

  16. 28 CFR 31.201 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial...

  17. 24 CFR 884.124 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b... this part, the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section...

  18. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section...

  19. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Non-Federal audit. 33.26 Section 33.26 National... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  20. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Non-Federal audit. 33.26 Section 33.26 National... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  1. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  2. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Non-Federal audit. 33.26 Section 33.26 National... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  3. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 36 Parks, Forests, and Public Property 3 2013-07-01 2012-07-01 true Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  4. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 36 Parks, Forests, and Public Property 3 2014-07-01 2014-07-01 false Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  5. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Non-Federal audit. 33.26 Section 33.26 National... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  6. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 36 Parks, Forests, and Public Property 3 2012-07-01 2012-07-01 false Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  7. 47 CFR 64.904 - Independent audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... independent auditor every two years, covering the prior two year period, or have a financial audit performed... auditors shall provide the Commission with the audit program. The attest engagement shall be conducted in... Accountants, except as otherwise directed by the Chief, Enforcement Bureau. (c) The biennial financial...

  8. Identifying best practices for audit committees.

    PubMed

    Burke, J V; Luecke, R W; Meeting, D

    1996-06-01

    Most healthcare organizations have an audit committee of the governing board, or a finance committee, that fulfills the audit oversight function. Financial managers play a key role in shaping the content, agency, and operation of the audit committee. The findings of a recent research study conducted by Arthur Anderson & Co., SC, into the best practices of audit committees have implications for healthcare organizations. PMID:10158244

  9. 12 CFR 715.10 - Audit report and working paper maintenance and access.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.10 Audit report and working... a financial statement audit or a supervisory committee audit, the Supervisory Committee must verify...”) so requests, the Supervisory Committee shall provide NCUA a copy of each of the audit reports...

  10. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... each subgrantee to permit independent auditors to have access to the records and financial statements....

  11. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... each subgrantee to permit independent auditors to have access to the records and financial statements....

  12. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... each subgrantee to permit independent auditors to have access to the records and financial statements....

  13. HSE auditing

    SciTech Connect

    Herwaarden, A.J.F. van; Sykes, R.M.

    1996-12-31

    Shell International Exploration and Production (SIEP) commenced a programme of Health Safety and Environmental (HSE) auditing in its Operating Companies (Opcos) in the late 1970s. Audits in the initial years focused on safety aspects with environmental and occupational aspects being introduced as the process matured. Part of the audit programme is performed by SIEP auditors, external to the Opcos. The level of SIEP-led audit activity increased linearly until the late 1980s, since when a level of around 40 Audits per year has been maintained in roughly as many companies. For the last 15 years each annual programme has included structured audits of all facets of EP operations. The frequency and duration of these audits have the principle objective of auditing all HSE critical processes of each Opco`s activity, within each five-year cycle. Durations vary from 8-10 days with a 4 person team to 18-20 days with a 6-8 person team. Each audit returns a satisfactory or unsatisfactory rating based on analysis of the effectiveness of the so-called eleven principles of Enhanced Safety Management (ESM) required to be applied throughout the Group. Independence is maintained by the SIEP audit leader, who carries ultimate responsibility for the content and wording of each report, where necessary backed-up by senior management in SIEP. These SIEP-led audits have been successful in the following areas: (1) Provision of early warning in areas where facilities integrity or HSE management was likely to be compromised. (2) Aiding the establishment of an internal HSE auditing process in many Opcos. (3) Training, through participation in audits, not only auditors, but also prospective line managers in the effective management of HSE. With the recent introduction of HSE Management Systems (HSE-MS) in many Opcos, auditing is now in the process of controlled evolution from ESM to HSE-MS based.

  14. Criteria for internal auditing.

    PubMed

    Holder, W W; Clay, R J

    1979-01-01

    An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence. PMID:102583

  15. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Non-Federal audit. 43.26... Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  16. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 40 Protection of Environment 1 2011-07-01 2011-07-01 false Non-Federal audit. 31.26 Section 31.26... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  17. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... awards in a fiscal year shall: (1) Determine whether State or local subgrantees have met the audit... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Non-Federal audit. 143.26 Section... Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees...

  18. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 29 Labor 4 2013-07-01 2013-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor... Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  19. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Non-Federal audit. 43.26... Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  20. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 29 Labor 4 2011-07-01 2011-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor... Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  1. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... awards in a fiscal year shall: (1) Determine whether State or local subgrantees have met the audit... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Non-Federal audit. 143.26 Section... Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees...

  2. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... awards in a fiscal year shall: (1) Determine whether State or local subgrantees have met the audit... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Non-Federal audit. 143.26 Section... Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees...

  3. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... awards in a fiscal year shall: (1) Determine whether State or local subgrantees have met the audit... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Non-Federal audit. 143.26 Section... Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees...

  4. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  5. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  6. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2012-01-01 2012-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  7. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit requirements of... 45 Public Welfare 1 2012-10-01 2012-10-01 false Non-Federal audit. 92.26 Section 92.26 Public... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

  8. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit requirements of... 45 Public Welfare 1 2011-10-01 2011-10-01 false Non-Federal audit. 92.26 Section 92.26 Public... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

  9. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  10. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Non-Federal audit. 43.26... Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  11. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2014-01-01 2014-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  12. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  13. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 40 Protection of Environment 1 2012-07-01 2012-07-01 false Non-Federal audit. 31.26 Section 31.26... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  14. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit requirements of... 45 Public Welfare 1 2013-10-01 2013-10-01 false Non-Federal audit. 92.26 Section 92.26 Public... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

  15. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  16. 7 CFR 1944.422 - Audit and other report requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... more a year in Federal financial assistance shall have an audit made in accordance with 7 CFR part 3016... of the grantee's fiscal year, grant period, or termination of the grant. The audit, conducted by the... revisions. In addition, the audits are also to be performed in accordance with 7 CFR parts 3015 and 3016...

  17. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  18. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  19. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  20. 14 CFR § 1273.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Non-Federal audit. § 1273.26 Section Â... Financial Administration § 1273.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  1. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 29 Labor 4 2012-07-01 2012-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor... Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  2. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 40 Protection of Environment 1 2013-07-01 2013-07-01 false Non-Federal audit. 31.26 Section 31.26... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  3. 7 CFR 1944.422 - Audit and other report requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... more a year in Federal financial assistance shall have an audit made in accordance with 7 CFR part 3016... of the grantee's fiscal year, grant period, or termination of the grant. The audit, conducted by the... revisions. In addition, the audits are also to be performed in accordance with 7 CFR parts 3015 and 3016...

  4. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2011-01-01 2011-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  5. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 40 Protection of Environment 1 2014-07-01 2014-07-01 false Non-Federal audit. 31.26 Section 31.26... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  6. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 29 Labor 4 2014-07-01 2014-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor... Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  7. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit requirements of... 45 Public Welfare 1 2014-10-01 2014-10-01 false Non-Federal audit. 92.26 Section 92.26 Public... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

  8. 7 CFR 1944.422 - Audit and other report requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... more a year in Federal financial assistance shall have an audit made in accordance with 7 CFR part 3016... of the grantee's fiscal year, grant period, or termination of the grant. The audit, conducted by the... revisions. In addition, the audits are also to be performed in accordance with 7 CFR parts 3015 and 3016...

  9. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2013-01-01 2013-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  10. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Non-Federal audit. 43.26... Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  11. 7 CFR 3052.220 - Frequency of audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Frequency of audits. 3052.220 Section 3052.220 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and (b)...

  12. 7 CFR 3052.220 - Frequency of audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Frequency of audits. 3052.220 Section 3052.220 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and (b)...

  13. 7 CFR 247.31 - Audits and investigations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... (a) What is the purpose of an audit? The purpose of an audit is to ensure that: (1) Financial... are maintained; and (4) Applicable laws, regulations, and administrative requirements are followed. (b) When may the Department conduct an audit or investigation of the program? The Department may conduct...

  14. 10 CFR 600.126 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... subrecipients are subject to the audit requirements specified in 10 CFR 600.316. ... DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative...) shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31...

  15. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal audits... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  16. 15 CFR 296.12 - Reporting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Reporting and auditing requirements... INNOVATION PROGRAM General § 296.12 Reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing requirements...

  17. 2 CFR 200.425 - Audit services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...,000 during the non-Federal entity's fiscal year. (b) The costs of a financial statement audit of a non... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Audit services. 200.425 Section 200.425... MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND...

  18. The Audit Committee. Effective Committees. Board Basics.

    ERIC Educational Resources Information Center

    Ostrom, John S.

    1996-01-01

    In many colleges and universities the responsibility of the governing board's audit committee is to arrange and oversee regular audits of financial activities, comply with donor restrictions on gifts, adhere to laws and regulations, and conform to established board policies. Membership of three to five is usually sufficient, and while the…

  19. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Administrative Requirements for.... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal...

  20. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... with the audit requirements in 24 CFR 85.26. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audits. 990.320 Section 990.320... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320...

  1. 24 CFR 886.336 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR part 44 shall apply. (b) Where a nonprofit organization is the eligible owner of a project receiving financial assistance under this part, the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section...

  2. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit organization is the eligible owner of a project, receiving financial assistance under this part, the audit requirements in 24 CFR part 45 shall... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section...

  3. 34 CFR 668.27 - Waiver of annual audit submission requirement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit...

  4. 34 CFR 668.27 - Waiver of annual audit submission requirement.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit...

  5. 34 CFR 668.27 - Waiver of annual audit submission requirement.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit...

  6. 34 CFR 668.27 - Waiver of annual audit submission requirement.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit...

  7. 34 CFR 668.27 - Waiver of annual audit submission requirement.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit...

  8. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... Section 621.4 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING... annually, have its financial statements audited by a qualified public accountant in accordance...

  9. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The... to address whatever may be needed. The inclusion in the TIA of the standard...

  10. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... participants. 603.645 Section 603.645 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants....

  11. Energy Auditing.

    ERIC Educational Resources Information Center

    Association of Energy Engineers, Atlanta, GA.

    Presented is a discussion of various aspects of policy and implementation of energy auditing at various levels of government. Included are 11 chapters dealing with: (1) a national energy plan, (2) state certification for energy auditors, (3) survey instrumentation, (4) energy management economics, (5) Maine school energy auditing, (6) energy…

  12. A Guide to Energy Audits

    SciTech Connect

    Baechler, Michael C.

    2011-09-01

    Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.

  13. 42 CFR 455.304 - Condition for Federal financial participation (FFP).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Condition for Federal financial participation (FFP... financial participation (FFP). (a) General rule. (1) The State must submit an independent certified audit to... year under audit. (4) Audited hospital financial statements and hospital accounting records....

  14. The Office of Inspector General audit report on the U.S. Department of Energy`s efforts to increase the financial responsibility of its major for-profit operating contractors

    SciTech Connect

    1998-11-01

    In 1994, the Departmental contract reform team recommended that the Department`s major for-profit operating contractors assume greater financial responsibility. IN response, the Department developed model contract provisions to increase contractor financial responsibility and accountability. The objective of the audit was to determine if the Government is protected from liabilities such as fines, penalties, third-party claims, and damage to or loss of Government property incurred by contractors who manage and operate Department facilities and sites. The Government was not adequately protected against contractor created liabilities on 16 of its 20 major for-profit operating contracts awarded by the Department of Energy. The auditors recommend that the Director for Procurement and Assistance Management negotiate changes in major for-profit operating contracts to include contract reform liability provisions and ensure that performance guarantees with indemnification provisions are executed with subsidiary contractors` parent or corporate business entities. They also recommend that the Director for Procurement and Assistance Management issue regulatory rulemaking that requires indemnification provisions be included in performance guarantees signed by the parent or corporate business entity of subsidiary contractors.

  15. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its...

  16. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its...

  17. 34 CFR 668.172 - Financial ratios.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 3 2014-07-01 2014-07-01 false Financial ratios. 668.172 Section 668.172 Education..., DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Financial Responsibility § 668.172 Financial... program authorized by the HEA only if— (i) In the notes to the institution's audited financial...

  18. 34 CFR 668.172 - Financial ratios.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 3 2013-07-01 2013-07-01 false Financial ratios. 668.172 Section 668.172 Education..., DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Financial Responsibility § 668.172 Financial... program authorized by the HEA only if— (i) In the notes to the institution's audited financial...

  19. 12 CFR 715.12 - Statutory audit remedies for Federal credit unions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... conditions is present: (1) The Supervisory Committee has not obtained an annual financial statement audit or performed a supervisory committee audit; or (2) The Supervisory Committee has obtained a financial statement... directors and management of the credit union have not timely met financial reporting objectives...

  20. Scholastic Audits. Research Brief

    ERIC Educational Resources Information Center

    Walker, Karen

    2009-01-01

    What is a scholastic audit? The purpose of the audit is to assist individual schools and districts improve. The focus is on gathering data and preparing recommendations that can be used to guide school improvement initiatives. Scholastic audits use a multi-step approach and include: (1) Preparing for the Audit; (2) Audit process; (3) Audit report;…

  1. Safety Auditing and Assessments

    NASA Technical Reports Server (NTRS)

    Goodin, James Ronald (Ronnie)

    2005-01-01

    Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

  2. The audit committee: watchdog for the board.

    PubMed

    Eresian, J G

    1979-03-01

    A board-level audit committee offers many benefits, including helping to ensure the integrity of corporate financial reporting: facilitating direct and regular reporting between the independent auditors and the board; increasing the board's understanding of hospital systems and internal controls; and offering public evidence of the board's efforts to fulfill its fiduciary responsibilities. This article suggests guidelines for the purposes and responsibilities, the composition and conduct, and the functions of a hospital audit committee. PMID:10240721

  3. The Training Audit.

    ERIC Educational Resources Information Center

    Buckley, Roger; Caple, Jim

    1984-01-01

    This article discusses the role of the auditor and describes a seven-stage training audit model currently being employed by a multinational United Kingdom bank. Stages include familiarization, auditing the client, auditing the program, auditing the program organizer, auditing the consumer, presenting the report, and tasking action agencies. (CT)

  4. AICPA standard can help improve audit committee performance.

    PubMed

    Reinstein, A; Luecke, R W

    2001-08-01

    The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits. PMID:11499282

  5. 75 FR 25212 - Federal Advisory Committee; Defense Audit Advisory Committee (DAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... of the Secretary Federal Advisory Committee; Defense Audit Advisory Committee (DAAC) AGENCY: Under... that the Defense Audit Advisory Committee will meet on May 17, 2010. Subject to the availability of... include financial reporting processes, systems of internal controls, audit processes, and processes...

  6. 17 CFR 210.2-06 - Retention of audit and review records.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Retention of audit and review... Accountants § 210.2-06 Retention of audit and review records. (a) For a period of seven years after an accountant concludes an audit or review of an issuer's financial statements to which section 10A(a) of...

  7. 10 CFR Appendix B to Part 600 - Audit Report Distributees

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Audit Report Distributees B Appendix B to Part 600 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Pt. 600, App. B Appendix B to Part 600—Audit Report Distributees Distributee: Manager, Eastern Region, Office of...

  8. 10 CFR Appendix B to Part 600 - Audit Report Distributees

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Audit Report Distributees B Appendix B to Part 600 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Pt. 600, App. B Appendix B to Part 600—Audit Report Distributees Distributee: Manager, Eastern Region, Office of...

  9. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2011-10-01 2011-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  10. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2012-10-01 2011-10-01 true Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  11. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2014-10-01 2014-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  12. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2013-10-01 2013-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  13. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  14. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  15. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  16. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  17. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Non-Federal audit. 33.26 Section 33.26 National... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule....

  18. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Non-Federal audit. 105... Administration 71-UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS WITH STATE AND LOCAL GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a)...

  19. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Non-Federal audit. 31.26 Section 31.26... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  20. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Non-Federal audit. 92.26 Section 92.26 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

  1. The On-Line Audit Revisited: Yale University.

    ERIC Educational Resources Information Center

    Weldon, Albert R., Jr.; And Others

    1984-01-01

    Yale University's on-line examination of accounting and administrative systems is discussed. Program goals are to review financial management systems at the university to identify weaknesses in internal controls, and to fulfill all audit requirements of federal grants and contracts. After outlining the quarterly audit cycle, advantages of the…

  2. Pro: Boards Need Independent, Impartial Experts to Audit Administrative Performance.

    ERIC Educational Resources Information Center

    Boonin, Tobyann; Neuwirth, Paul

    1983-01-01

    Argues that school boards should use outside "management auditors" to help assess operational effectiveness, especially in five areas: internal financial auditing, personnel and payroll, purchasing, construction and repairs, and data processing. Suggests guidelines for hiring management auditors and lists 11 firms that perform management audits.…

  3. 50 CFR 82.14 - Inspection and audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Inspection and audit. 82.14 Section 82.14...) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH RESTORATION PROGRAM ADMINISTRATIVE PROCEDURES FOR GRANTS-IN-AID (MARINE MAMMAL PROTECTION ACT OF 1972) Administration § 82.14 Inspection and audit. (a) Supervision...

  4. 10 CFR 600.226 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Non-Federal audit. 600.226 Section 600.226 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....226 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining...

  5. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Non-Federal audit. 143.26 Section 143.26 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION UNIFORM ADMINISTRATIVE... Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees...

  6. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Non-Federal audit. 43.26... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  7. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor Regulations Relating to Labor (Continued) FEDERAL MEDIATION AND CONCILIATION SERVICE UNIFORM ADMINISTRATIVE... Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  8. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Non-Federal audit. 1207.26... RULES UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic...

  9. 10 CFR Appendix B to Part 600 - Audit Report Distributees

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false Audit Report Distributees B Appendix B to Part 600 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Pt. 600, App. B Appendix B to Part 600—Audit Report Distributees Distributee: Manager, Eastern Region, Office of Inspector General, U.S. Department of Energy, P.O....

  10. 22 CFR 145.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular...

  11. 15 CFR 295.10 - Special reporting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Special reporting and auditing... ADVANCED TECHNOLOGY PROGRAM General § 295.10 Special reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and...

  12. 49 CFR 266.23 - Record, audit, and examination.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... DEPARTMENT OF TRANSPORTATION ACT § 266.23 Record, audit, and examination. (a) Retention and custodial requirements for financial records, supporting documents, statistical records, and all other records pertinent... 49 Transportation 4 2013-10-01 2013-10-01 false Record, audit, and examination. 266.23 Section...

  13. 49 CFR 266.23 - Record, audit, and examination.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... DEPARTMENT OF TRANSPORTATION ACT § 266.23 Record, audit, and examination. (a) Retention and custodial requirements for financial records, supporting documents, statistical records, and all other records pertinent... 49 Transportation 4 2010-10-01 2010-10-01 false Record, audit, and examination. 266.23 Section...

  14. 49 CFR 266.23 - Record, audit, and examination.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... DEPARTMENT OF TRANSPORTATION ACT § 266.23 Record, audit, and examination. (a) Retention and custodial requirements for financial records, supporting documents, statistical records, and all other records pertinent... 49 Transportation 4 2012-10-01 2012-10-01 false Record, audit, and examination. 266.23 Section...

  15. 49 CFR 266.23 - Record, audit, and examination.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... DEPARTMENT OF TRANSPORTATION ACT § 266.23 Record, audit, and examination. (a) Retention and custodial requirements for financial records, supporting documents, statistical records, and all other records pertinent... 49 Transportation 4 2014-10-01 2014-10-01 false Record, audit, and examination. 266.23 Section...

  16. 45 CFR 2543.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Non-Federal audits. 2543.26 Section 2543.26 Public... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.26 Non-Federal audits. (a..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  17. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All...

  18. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All...

  19. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All...

  20. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All...

  1. 10 CFR 611.109 - Audit and access to records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... documentation, financial statements, audit reports of independent accounting firms, lists of all project assets... agreements, documentation for all project indebtedness, income tax returns, technology agreements, documentation for all permits and regulatory approvals and all other documents and records relating to...

  2. 10 CFR 611.109 - Audit and access to records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS ADVANCED TECHNOLOGY VEHICLES MANUFACTURER... documentation, financial statements, audit reports of independent accounting firms, lists of all project assets... agreements, documentation for all project indebtedness, income tax returns, technology...

  3. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  4. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  5. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  6. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  7. 76 FR 79168 - U.S. Department of Energy Audit Guidance: For-Profit Recipients

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-21

    ...The U.S. Department of Energy (DOE) seeks information and comments related to the requirements and guidance for independent audit organizations in conducting program compliance audits of for-profit recipients of federal financial assistance from DOE under its financial assistance...

  8. How-Tos of Financial Management.

    ERIC Educational Resources Information Center

    Kokenge, Carolyn

    1982-01-01

    The article is intended to help rehabilitation agency directors and board members understand functional fund accounting and a good financial management information system. The author stresses the advantages of a regular audit done by certified public accountants. (Author)

  9. 12 CFR 1274.2 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Audit requirements. 1274.2 Section 1274.2 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS FINANCIAL STATEMENTS OF THE BANKS... General of the United States. (d) An independent, external auditor must meet at least twice each year...

  10. 50 CFR 81.15 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 50 Wildlife and Fisheries 9 2013-10-01 2013-10-01 false Audits. 81.15 Section 81.15 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH RESTORATION PROGRAM CONSERVATION OF ENDANGERED AND THREATENED SPECIES...

  11. 12 CFR 989.2 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Audit requirements. 989.2 Section 989.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.2.... (e) Finance Board examiners shall have unrestricted access to all auditors' work papers and to...

  12. School District Cash Management. Program Audit.

    ERIC Educational Resources Information Center

    New York State Legislative Commission on Expenditure Review, Albany.

    New York State law permits school districts to invest cash not immediately needed for district operation and also specifies the kinds of investments that may be made in order to ensure the safety and liquidity of public funds. This audit examines cash management and investment practices in New York state's financially independent school districts.…

  13. Hassle-free audit trails: Automated audits

    SciTech Connect

    Manatt, D.R.

    1989-04-01

    The origin and history of data in databases are often as important as the data itself. A full audit trail of database operations is the best record of a database's history. INGRES provides an audit facility to format journal file entries into audit records. This facility is cumbersome and difficult to use. I describe two INGRES Report Writer reports that take all the effort out of maintaining a complete audit trail. To maintain an audit trail of changes to INGRES tables it is necessary to run AUDITDB individually on each table and store a record of the AUDITDB output. The INGRES manuals suggest how the audit records can be copied into INGRES tables for storage. Thus the maintenance of an audit trail consists of: creating tables to receive audit records, running AUDITDB, and storing the audit records into the tables. All this must be done for each table to be audited. My approach to this drudgery is to give it all to the INGRES system. Therefore, I present reports that generate command files to create the tables and run the audits. The only job left for a human is to submit the generated command files to the batch queue.

  14. Southwestern Power Administration Combined Financial Statements, 2006-2009

    SciTech Connect

    2009-09-01

    We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

  15. 10 CFR 603.660 - Other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... officer has recourse to any of the remedies for noncompliance identified in 10 CFR 600.352(a). (e) Where... 10 Energy 4 2010-01-01 2010-01-01 false Other audit requirements. 603.660 Section 603.660 Energy... Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other...

  16. Quality Audit in the Fastener Industry

    NASA Technical Reports Server (NTRS)

    Reagan, John R.

    1995-01-01

    Both the financial and quality communities rely on audits to verify customers records. The financial community is highly structured around three categories of risk, INHERENT RISK, CONTROL RISK, and DETECTION RISK. Combined, the product of these three categories constitute the AUDIT RISK. The financial community establishes CONTROL RISK based in large part on a systems level understanding of the process flow. This system level understanding is best expressed in a flowchart. The quality community may be able to adopt this structure and thereby reduce cost while maintaining and enhancing quality. The quality community should attempt to flowchart the systems level quality process before beginning substantive testing. This theory needs to be applied in several trial cases to prove or disprove this hypothesis

  17. Quality audit in the fastener industry

    NASA Astrophysics Data System (ADS)

    Reagan, John R.

    1995-09-01

    Both the financial and quality communities rely on audits to verify customers records. The financial community is highly structured around three categories of risk, INHERENT RISK, CONTROL RISK, and DETECTION RISK. Combined, the product of these three categories constitute the AUDIT RISK. The financial community establishes CONTROL RISK based in large part on a systems level understanding of the process flow. This system level understanding is best expressed in a flowchart. The quality community may be able to adopt this structure and thereby reduce cost while maintaining and enhancing quality. The quality community should attempt to flowchart the systems level quality process before beginning substantive testing. This theory needs to be applied in several trial cases to prove or disprove this hypothesis

  18. Environmental auditing and the role of the accountancy profession: a literature review.

    PubMed

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits. PMID:15995890

  19. Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities

    SciTech Connect

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

    Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.

  20. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  1. Computerizing Audit Studies

    PubMed Central

    Lahey, Joanna N.; Beasley, Ryan A.

    2014-01-01

    This paper briefly discusses the history, benefits, and shortcomings of traditional audit field experiments to study market discrimination. Specifically it identifies template bias and experimenter bias as major concerns in the traditional audit method, and demonstrates through an empirical example that computerization of a resume or correspondence audit can efficiently increase sample size and greatly mitigate these concerns. Finally, it presents a useful meta-tool that future researchers can use to create their own resume audits. PMID:24904189

  2. Clinical governance and external audit.

    PubMed

    Glazebrook, S G; Buchanan, J G

    2001-01-01

    This paper describes a model of clinical governance that was developed at South Auckland Health during the period 1995 to 2000. Clinical quality and safety are core objectives. A multidisciplinary Clinical Board is responsible for the development and publicising of sound clinical policies together with monitoring the effects of their implementation on quality and safety. The Clinical Board has several committees, including an organization-wide Continuous Quality Improvement Committee to enhance the explicit nature of the quality system in terms of structure, staff awareness and involvement, and to develop the internal audit system. The second stream stems from the Chief Medical Officer and clinical directors in a clinical management sense. The Audit Committee of the Board of Directors covers both clinical and financial audit. The reporting lines back to that committee are described and the role of the external auditor of clinical standards is explained. The aim has been to create a supportive culture where quality initiatives and innovation can flourish, and where the emphasis is not on censure but improvement. PMID:11422717

  3. Financial Management: Education's Financial Management Problems Persist. Testimony before the Task Force on Education, Committee on the Budget, House of Representatives.

    ERIC Educational Resources Information Center

    Jarmon, Gloria L.; Engel, Gary T.

    This document discusses the Department of Education's (DOE) fiscal year 1999 financial audit results; the relationship between the audit findings and the potential for waste, fraud, and abuse; and the results of the General Accounting Office's (GAO) review of the DOE's grantback account. The DOE's financial activity is important to the federal…

  4. [Nursing audit: systematic review of the literature].

    PubMed

    Dias, Teresa Cristina Lyporage; Santos, José Luís Guedes dos; Cordenuzzi, Onélia da Costa Pedro; Prochnow, Adelina Giacomelli

    2011-01-01

    This study aimed to analyze the scientific production about audit in nursing, published in national papers, between 1998 and 2008. A systematic review of the literature was conducted, with articles being searched in the databases LILACS and SciELO, from the key words: audit, nursing, quality health care and nursing supervision. The sample consisted of ten works. The analyzed publications describe the main distortions and non-conformities found in nursing records, relating them mainly with the quality of nursing care and with the financial damage to the institutions. The publications also include the administrative role of the nurse, especially her/his leadership role in the team of nursing; and nursing audit as an educational process. PMID:22460497

  5. 28 CFR 33.50 - General financial requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... information on cost allowability, methods of payment, audit, accounting systems and financial records. ... 28 Judicial Administration 1 2011-07-01 2011-07-01 false General financial requirements. 33.50... Criminal Justice Block Grants Additional Requirements § 33.50 General financial requirements. Grants...

  6. 28 CFR 33.50 - General financial requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... information on cost allowability, methods of payment, audit, accounting systems and financial records. ... 28 Judicial Administration 1 2013-07-01 2013-07-01 false General financial requirements. 33.50... Criminal Justice Block Grants Additional Requirements § 33.50 General financial requirements. Grants...

  7. 28 CFR 33.50 - General financial requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... information on cost allowability, methods of payment, audit, accounting systems and financial records. ... 28 Judicial Administration 1 2014-07-01 2014-07-01 false General financial requirements. 33.50... Criminal Justice Block Grants Additional Requirements § 33.50 General financial requirements. Grants...

  8. A Report of the Senate Committee on Post Audit and Oversight Relative to Massachusetts' Financial Commitment to Public Education in the Eighties: A Multi-State Comparative Study. Senate No. 2080.

    ERIC Educational Resources Information Center

    Massachusetts State Legislature, Boston. Senate Committee on Post Audit and Oversight.

    During the 1980s, Massachusetts' public commitment to increase educational funding was not carried through. To determine state educational funding for the decade, the Senate Committee on Post Audit and Oversight compared Massachusetts with nine other comparable states in expenditures per pupil, expenditures per capita, and expenditures per $1,000…

  9. Semiannual Report to Congress on Inspector General Audit Reports, October 1, 1993--March 31, 1994

    SciTech Connect

    Not Available

    1994-05-01

    During this period the Department took final action on five contract and financial assistance audit reports. At the end of the period only four reports awaited final action. With regard to operational, financial, and preaward audit, final action was taken on 40 reports, resulting in 84 audit reports needing final action at the end of the period. This report has three sections. The first outlines significant audit accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports.

  10. Semiannual report to Congress on Inspector General audit reports, April 1, 1993--September 30, 1993

    SciTech Connect

    Not Available

    1993-11-01

    This is the Secretary of Energy`s ninth Semiannual Report to Congress to be submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, April 1 through September 30, 1993, the Department took final action on four contract and financial assistance audit reports. At the end of the period only three reports awaited final action. With regard to operational, financial, and preaward audits, final action was taken on 41 reports, resulting in 93 audit reports needing final action at the end of the period.

  11. Audits Made Simple

    SciTech Connect

    Belangia, David Warren

    2015-04-09

    A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.

  12. Analytical laboratory quality audits

    SciTech Connect

    Kelley, William D.

    2001-06-11

    Analytical Laboratory Quality Audits are designed to improve laboratory performance. The success of the audit, as for many activities, is based on adequate preparation, precise performance, well documented and insightful reporting, and productive follow-up. Adequate preparation starts with definition of the purpose, scope, and authority for the audit and the primary standards against which the laboratory quality program will be tested. The scope and technical processes involved lead to determining the needed audit team resources. Contact is made with the auditee and a formal audit plan is developed, approved and sent to the auditee laboratory management. Review of the auditee's quality manual, key procedures and historical information during preparation leads to better checklist development and more efficient and effective use of the limited time for data gathering during the audit itself. The audit begins with the opening meeting that sets the stage for the interactions between the audit team and the laboratory staff. Arrangements are worked out for the necessary interviews and examination of processes and records. The information developed during the audit is recorded on the checklists. Laboratory management is kept informed of issues during the audit so there are no surprises at the closing meeting. The audit report documents whether the management control systems are effective. In addition to findings of nonconformance, positive reinforcement of exemplary practices provides balance and fairness. Audit closure begins with receipt and evaluation of proposed corrective actions from the nonconformances identified in the audit report. After corrective actions are accepted, their implementation is verified. Upon closure of the corrective actions, the audit is officially closed.

  13. Federal Energy Regulatory Commission fiscal year 1997 annual financial statements

    SciTech Connect

    1998-02-24

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory commission`s statements of financial position, and the related statements of operations and changes in net position. The auditors` work was conducted in accordance with generally accepted government auditing standards. An independent public accounting firm conducted the audit. The auditors` reports on the Commission`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance.

  14. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance...

  15. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Borrower accounting methods, management reporting and... Grant Application Processing § 1780.47 Borrower accounting methods, management reporting and audits. (a) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting...

  16. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Borrower accounting methods, management reporting and... Grant Application Processing § 1780.47 Borrower accounting methods, management reporting and audits. (a) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting...

  17. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Borrower accounting methods, management reporting and... Grant Application Processing § 1780.47 Borrower accounting methods, management reporting and audits. (a) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting...

  18. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Borrower accounting methods, management reporting and... Grant Application Processing § 1780.47 Borrower accounting methods, management reporting and audits. (a) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting...

  19. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management reporting and... Grant Application Processing § 1780.47 Borrower accounting methods, management reporting and audits. (a) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting...

  20. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for Convention Accreditation and Approval Financial and Risk Management § 96.33 Budget, audit, insurance, and risk assessment requirements. (a) The agency or person operates under a budget approved by... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Budget, audit, insurance, and risk...

  1. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for Convention Accreditation and Approval Financial and Risk Management § 96.33 Budget, audit, insurance, and risk assessment requirements. (a) The agency or person operates under a budget approved by... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Budget, audit, insurance, and risk...

  2. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for Convention Accreditation and Approval Financial and Risk Management § 96.33 Budget, audit, insurance, and risk assessment requirements. (a) The agency or person operates under a budget approved by... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Budget, audit, insurance, and risk...

  3. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Budget, audit, insurance, and risk assessment... for Convention Accreditation and Approval Financial and Risk Management § 96.33 Budget, audit, insurance, and risk assessment requirements. (a) The agency or person operates under a budget approved...

  4. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Budget, audit, insurance, and risk assessment... for Convention Accreditation and Approval Financial and Risk Management § 96.33 Budget, audit, insurance, and risk assessment requirements. (a) The agency or person operates under a budget approved...

  5. Auditing radiation sterilization facilities

    NASA Astrophysics Data System (ADS)

    Beck, Jeffrey A.

    The diversity of radiation sterilization systems available today places renewed emphasis on the need for thorough Quality Assurance audits of these facilities. Evaluating compliance with Good Manufacturing Practices is an obvious requirement, but an effective audit must also evaluate installation and performance qualification programs (validation_, and process control and monitoring procedures in detail. The present paper describes general standards that radiation sterilization operations should meet in each of these key areas, and provides basic guidance for conducting QA audits of these facilities.

  6. Dosimetric audit in brachytherapy

    PubMed Central

    Bradley, D A; Nisbet, A

    2014-01-01

    Dosimetric audit is required for the improvement of patient safety in radiotherapy and to aid optimization of treatment. The reassurance that treatment is being delivered in line with accepted standards, that delivered doses are as prescribed and that quality improvement is enabled is as essential for brachytherapy as it is for the more commonly audited external beam radiotherapy. Dose measurement in brachytherapy is challenging owing to steep dose gradients and small scales, especially in the context of an audit. Several different approaches have been taken for audit measurement to date: thimble and well-type ionization chambers, thermoluminescent detectors, optically stimulated luminescence detectors, radiochromic film and alanine. In this work, we review all of the dosimetric brachytherapy audits that have been conducted in recent years, look at current audits in progress and propose required directions for brachytherapy dosimetric audit in the future. The concern over accurate source strength measurement may be essentially resolved with modern equipment and calibration methods, but brachytherapy is a rapidly developing field and dosimetric audit must keep pace. PMID:24807068

  7. School Safety Audit Protocol.

    ERIC Educational Resources Information Center

    DeMary, Jo Lynne; Owens, Marsha; Ramnarain, A. K. Vijay

    The 1997 Virginia General Assembly passed legislation directing school boards to require all schools to conduct safety audits. This audit is designed to assess the safety conditions in each public school to: (1) identify and, if necessary, develop solutions for physical safety concerns, including building security issues; and (2) identify and…

  8. Auditing Schools for Safety.

    ERIC Educational Resources Information Center

    Butterfield, Eric,

    2000-01-01

    Explores the issues involved in conducting effective safety audits for educational facilities. Areas covered include auditing for site characteristics, access control, lighting, building exterior, door types and locking mechanisms, key control, alarm system controls, security monitors, and vision panels in the doors. (GR)

  9. A standard audit trail format

    SciTech Connect

    Bishop, M.

    1995-02-01

    The central role of audit trails, or (more properly) logs, in security monitoring needs little description, for it is too well known for any to doubt it. Auditing, or the analysis of logs, is a central part of security not only in computer system security but also in analyzing financial and other non-technical systems. As part of this process, it is often necessary to reconcile logs from different sources. This speaks of a need for a standard logging format. A standard log format robust enough to meet the needs of heterogeneity, transportability across various network protocols, and flexibility sufficient to meet a variety of needs in very different environments must satisfy two basic properties: extensibility and portability. This report presents the author`s proposed format for a standard log record. In section 3, he shows how and where the translation should be done, and in section 4 he demonstrates how log records from several disparate systems would be put into this format. Section 5 concludes with some observations and suggestions for future work.

  10. Office of Inspector General report on audit of Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1997 and 1996

    SciTech Connect

    1998-10-06

    Southwestern Federal Power System (SWFPS) encompasses the operation of 24 hydroelectric power plants by the US Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration (Southwestern) of the US Department of Energy. This report presents the results of the independent certified public accountants` audit of the SWFPS`s combined power system statements of assets, Federal investments and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows.

  11. Surgical audit: a review. Proceedings of an audit symposium.

    PubMed

    1989-11-01

    card can be designed to make entry into a computer system easy for a secretary.It is alos much easier to take records to a weekly meeting than 30 sets of patients' notes. In broad terms the audit systems discussed fell into 2 groups: those which used computers and those which did not. There is no doubt that the use of a computer helps in marshalling the information collected. Although a card system was very cheap and easy to use,it was very much difficult to retrieve information rapidly from it than from a computer based system.It seems that the use of computer entails the consumption of more time for entry and validation of data than a card based system, and there may be a temptation not to spend so much time on the educational aspects of audit. This problem can be overcome by holding regular meetings at which only results presented, perhaps firm by firm, in a hospital, so that discussions on policies relating to thromboembolic prophylaxis, the use of prophylactic antibiotics and similar topics can be discussed. Indeed if this kind of meeting does not take place, then it would seem that one of the principal objectives of audit is lost. For this meetings to take place a computer based system is almost certainly going to be essential. In setting up a clinical audit there is clearly a requirement for financial investment. This means first buy in a computer based system and several options are open to the prospective auditor. A simple desk top computer with a modified database system can be used but Messrs. Baird and Horrocks found it required a great deal of programming using a database programme that was already commercially available to obtain a workable system.Two or three commercial systems are now available using personal computers and it seems likely that in many hospitals this will be a popular choice. When introduced in Colchester General Hospital by Mr. Motson where such a facility had not existed in the past, computerisation has been well received and has

  12. Internal Auditing for School Districts.

    ERIC Educational Resources Information Center

    Cuzzetto, Charles

    This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal…

  13. 45 CFR 305.65 - State cooperation in audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false State cooperation in audit. 305.65 Section 305.65 Public Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, AND PENALTIES § 305.65 State cooperation...

  14. 45 CFR 305.65 - State cooperation in audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 2 2014-10-01 2012-10-01 true State cooperation in audit. 305.65 Section 305.65 Public Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, AND PENALTIES § 305.65 State cooperation...

  15. 45 CFR 305.65 - State cooperation in audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 2 2012-10-01 2012-10-01 false State cooperation in audit. 305.65 Section 305.65 Public Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, AND PENALTIES § 305.65 State cooperation...

  16. 45 CFR 305.65 - State cooperation in audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 2 2013-10-01 2012-10-01 true State cooperation in audit. 305.65 Section 305.65 Public Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, AND PENALTIES § 305.65 State cooperation...

  17. 42 CFR 57.215 - Records, reports, inspection, and audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Health Professions Student Loans § 57.215 Records, reports, inspection, and audit. (a) Each Federal... overdue report. (3) The school must also comply with the requirements of 45 CFR part 74 and section 798(e...) Approved student applications for health professions student loans; (2) Documentation of the financial...

  18. Report on Audit for the Year Ended June 30, 2000.

    ERIC Educational Resources Information Center

    Kucharski, Walter J.

    This report, from the Auditor of Public Accounts of the Commonwealth of Virginia, discusses an audit of the Virginia Community College System (VCCS) balance sheet as of June 30, 2000. The auditors considered internal controls over financial reporting and tested compliance with certain provisions of laws, regulations, contracts, and grants in…

  19. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Non-Federal audit. 13.26... HOMELAND SECURITY GENERAL UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  20. Audits of radiopharmaceutical formulations.

    PubMed

    Castronovo, F P

    1992-03-01

    A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team. PMID:1598931

  1. Financial Aid.

    ERIC Educational Resources Information Center

    Graves, Mary A.

    This workbook assists college and vocational school bound American Indian students in determining their financial needs and in locating sources of financial aid. A checklist helps students assess the state of their knowledge of financial programs; a glossary defines terms pertinent to the realm of financial aid (i.e., graduate study programs,…

  2. Financial Reporting Practices in Illinois Public Community Colleges.

    ERIC Educational Resources Information Center

    Skeadas, Gus J.

    A study was conducted to determine how well Illinois' 38 community college districts satisfied the needs of board members, creditors, investors, and tax payers for financial information. A list of 38 financial reporting requirements was developed from the requirements of the Illinois Community College Board (ICCB) and guidelines from the Audits of…

  3. 7 CFR 3560.308 - Annual financial reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... section. The annual financial reports to be submitted are the Multi-Family Housing (MFH) Project Budget... audits in accordance with 7 CFR part 3052 that must also include the requirements set forth in the... 7 Agriculture 15 2010-01-01 2010-01-01 false Annual financial reports. 3560.308 Section...

  4. 7 CFR 3560.308 - Annual financial reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... audits in accordance with 7 CFR part 3052 that must also include the requirements set forth in the... housing project must base their annual financial reports on an engagement report completed according to... must include the engagement report with their annual financial reports submitted to the Agency....

  5. 42 CFR 1007.19 - Federal financial participation (FFP).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... full-time employee of the unit of any management function for the unit, any audit or investigation, any... 42 Public Health 5 2010-10-01 2010-10-01 false Federal financial participation (FFP). 1007.19... SERVICES OIG AUTHORITIES STATE MEDICAID FRAUD CONTROL UNITS § 1007.19 Federal financial participation...

  6. 42 CFR 1007.19 - Federal financial participation (FFP).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... employee of the unit of any management function for the unit, any audit or investigation, any professional... 42 Public Health 5 2013-10-01 2013-10-01 false Federal financial participation (FFP). 1007.19... SERVICES OIG AUTHORITIES STATE MEDICAID FRAUD CONTROL UNITS § 1007.19 Federal financial participation...

  7. 42 CFR 1007.19 - Federal financial participation (FFP).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... full-time employee of the unit of any management function for the unit, any audit or investigation, any... 42 Public Health 5 2012-10-01 2012-10-01 false Federal financial participation (FFP). 1007.19... SERVICES OIG AUTHORITIES STATE MEDICAID FRAUD CONTROL UNITS § 1007.19 Federal financial participation...

  8. 42 CFR 1007.19 - Federal financial participation (FFP).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... full-time employee of the unit of any management function for the unit, any audit or investigation, any... 42 Public Health 5 2011-10-01 2011-10-01 false Federal financial participation (FFP). 1007.19... SERVICES OIG AUTHORITIES STATE MEDICAID FRAUD CONTROL UNITS § 1007.19 Federal financial participation...

  9. 42 CFR 1007.19 - Federal financial participation (FFP).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... employee of the unit of any management function for the unit, any audit or investigation, any professional... 42 Public Health 5 2014-10-01 2014-10-01 false Federal financial participation (FFP). 1007.19... SERVICES OIG AUTHORITIES STATE MEDICAID FRAUD CONTROL UNITS § 1007.19 Federal financial participation...

  10. 7 CFR 3560.308 - Annual financial reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accordance with the requirements of § 3560.105(b); and (7) All financial records are adequate and suitable... audits in accordance with 7 CFR part 3052 that must also include the requirements set forth in the... 7 Agriculture 15 2013-01-01 2013-01-01 false Annual financial reports. 3560.308 Section...

  11. 7 CFR 3560.308 - Annual financial reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accordance with the requirements of § 3560.105(b); and (7) All financial records are adequate and suitable... audits in accordance with 7 CFR part 3052 that must also include the requirements set forth in the... 7 Agriculture 15 2012-01-01 2012-01-01 false Annual financial reports. 3560.308 Section...

  12. 7 CFR 3560.308 - Annual financial reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accordance with the requirements of § 3560.105(b); and (7) All financial records are adequate and suitable... audits in accordance with 7 CFR part 3052 that must also include the requirements set forth in the... 7 Agriculture 15 2011-01-01 2011-01-01 false Annual financial reports. 3560.308 Section...

  13. 38 CFR 77.19 - Financial management.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Audit Act Amendments of 1996, as implemented by 2 CFR part 200. (b) All grantees must use a financial management system that complies with 2 CFR part 200. Grantees must meet the applicable requirements of OMB's regulations on Cost Principles at 2 CFR part 200. (The information collection requirements have been...

  14. 43 CFR 12.952 - Financial reporting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Financial reporting. 12.952 Section 12.952 Public Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND... awarding agency's opinion, the recipient's accounting controls are adequate to minimize excessive...

  15. 12 CFR 1010.212 - Financial information.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... standards as prescribed by the American Institute of Certified Public Accountants, and shall be audited by an independent licensed public accountant. They shall include a balance sheet, a statement of profit and loss, a statement of changes in financial condition and a certified opinion by the accountant....

  16. 24 CFR 1710.212 - Financial information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Financial Accounting Standards Board and generally accepted auditing standards as prescribed by the American... Record is submitted. The interim statements may be prepared by company personnel but must contain a... receipts and disbursements of funds may be submitted. (g) Use of parent company statements. If...

  17. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 603.655 Section 603.655 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  18. 10 CFR 603.640 - Audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Audits of for-profit participants. 603.640 Section 603.640 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters §...

  19. 10 CFR 603.640 - Audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Audits of for-profit participants. 603.640 Section 603.640 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters §...

  20. 10 CFR 603.670 - Flow down audit requirements to subrecipients.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Flow down audit requirements to subrecipients. 603.670 Section 603.670 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial...

  1. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 603.655 Section 603.655 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  2. Admiral Furman Academy: A Case Study in Selected Not-for-Profit Auditing Issues

    ERIC Educational Resources Information Center

    Grippo, Frank J.; Nassiripour, Sia

    2009-01-01

    The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

  3. Communication of Audit Risk to Students.

    ERIC Educational Resources Information Center

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

    This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)

  4. 7 CFR 1773.8 - Audit date.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.8 Audit date. (a) The annual... change the as of audit date is obtained, in writing, from RUS. (1) A borrower may request a change in...

  5. PERFORMANCE AUDIT PROCEDURES FOR OPACITY MONITORS

    EPA Science Inventory

    The manual contains monitor-specific performance audit procedures and data forms for use in conducting audits of installed opacity continuous emission monitoring systems (CEMS). General auditing procedures and acceptance limits for various audit criteria are discussed. Practical ...

  6. Oneida Tribe Energy Audits

    SciTech Connect

    Olson, Ray; Schubert, Eugene

    2014-08-15

    Project funding energy audits of 44 Tribally owned buildings operated by the Oneida Tribe of Indians of WI. Buildings were selected for their size, age, or known energy concerns and total over 1 million square feet. Audits include feasibility studies, lists of energy improvement opportunities, and a strategic energy plan to address cost effective ways to save energy via energy efficiency upgrades over the short and long term.

  7. Energy audits at 48 hospitals

    NASA Astrophysics Data System (ADS)

    Hirst, E.

    1981-11-01

    Staff at the Oak Ridge Associated Universities (ORAU) conducted energy audits at 48 hospitals in four states (New York, Pennsylvania, Virginia, Tennessee) between 1978 and 1980. Staff at the Oak Ridge National Laboratory (ORNL) and ORAU developed and organized a computerized data base containing information from these audits. This paper describes the ORAU audit process; summarizes the data collected from these audits on hospital characteristics annual energy use, and the audit recommendations; and analyzes the audit data in terms of cost effectiveness, type of recommendations, and the relationship between potential energy saving and characteristics of the individual hospital.

  8. Financial Management: Education Faces Challenges in Achieving Financial Management Reform. Testimony before the Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives.

    ERIC Educational Resources Information Center

    Jarmon, Gloria L.

    This report provides a fiscal analysis of the Department of Education's 1999 financial audit results. It focuses on the relationship between the audit findings and the potential for waste, fraud, and abuse, and examines the status of an ongoing study of the Department's grantback account. It describes the ongoing accounting problems that have…

  9. Semiannual report to Congress on Inspector General audit reports, October 1, 1996--March 31, 1997

    SciTech Connect

    1997-05-01

    This is the Secretary of Energy`s sixteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1996, through March 31, 1997, the Department took final action on 31 operational, financial, and preaward audit reports. At the end of the period 74 reports awaited final action. Final action was taken on 11 contract and financial assistance audits, leaving no reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of those reports.

  10. Semiannual report to Congress on Inspector General audit reports: April 1--September 30, 1997

    SciTech Connect

    1997-11-01

    This is the Secretary of Energy`s seventeenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, April 1 through September 30, 1997, the Department took final action on 29 operational, financial, and preaward audit reports. At the end of the period 72 reports awaited final action. Final action was taken on five contract and financial assistance audits, leaving two reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of those reports.

  11. Semiannual report to Congress on Inspector General audit reports: October 1, 1995--March 31, 1996

    SciTech Connect

    1996-05-01

    This is the Secretary of Energy`s fourteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1995, through March 31, 1996, the Department took final action on 35 operational, financial, and preaward audit reports. At the end of the period 92 reports awaited final action. Final action was taken on two contract and financial assistance audits, leaving two reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports.

  12. Semiannual report to Congress on Inspector General audit reports, October 1, 1997--March 31, 1998

    SciTech Connect

    1998-05-01

    This is the Secretary of Energy`s eighteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1997, through March 31, 1998, the Department took final action on 20 operational, financial, and preaward audit reports. At the end of the period 80 reports awaited final action. Final action was taken on one contract and financial assistance audit, leaving two reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of those reports.

  13. Semiannual report to Congress on Inspector General audit reports, April 1, 1995--September 30, 1995

    SciTech Connect

    1995-11-01

    This is the Secretary of Energy`s thirteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, April 1, 1995, through September 30, 1995, the Department took final action on 33 operational, financial, and preaward audit reports. At the end of the period 96 reports awaited final action. Final action was taken on 2 contract and financial assistance audits, leaving 2 reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports.

  14. Semiannual report to Congress on Inspector General Audit Reports, October 1, 1994--March 31, 1995

    SciTech Connect

    1995-05-01

    This is the Secretary of Energy`s twelfth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1994 through March 31, 1995, the Department took final action on 32 operational, financial, and preaward audit reports. At the end of the period 90 reports awaited final action. Final action was taken on four contract and financial assistance audits, leaving four reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports.

  15. 29 CFR 96.42 - Audit standards.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the... Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit standards. Surveys, audits, and examinations will conform to the Government auditing standards, issued by...

  16. Acid Rain Program CEM audit program

    SciTech Connect

    Nguyen, K.O.T.; Alexander, T.H.; Dupree, J.C.

    1997-12-31

    This presentation will give an overview of the Acid Rain Program CEM Audit Program: electronic and field audits. The presentation will include the reasons for audits, field audit types and levels the steps used in develop in the audit program and the audit procedures.

  17. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  18. 29 CFR 96.42 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit...

  19. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  20. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  1. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  2. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  3. 12 CFR 1263.16 - Financial condition requirement for insurance company and certain CDFI applicants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Financial condition requirement for insurance... membership: (i) Financial statements. An independent audit conducted within the prior year in accordance with... statement for the most recent year must include separate schedules or disclosures of the financial...

  4. 45 CFR 201.15 - Deferral of claims for Federal financial participation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... audit exception or financial management review. If a subsequent disallowance should occur, the State... 45 Public Welfare 2 2012-10-01 2012-10-01 false Deferral of claims for Federal financial... Federal financial participation. (a) Scope. Except as otherwise provided, this section applies to...

  5. 45 CFR 201.15 - Deferral of claims for Federal financial participation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... audit exception or financial management review. If a subsequent disallowance should occur, the State... 45 Public Welfare 2 2014-10-01 2012-10-01 true Deferral of claims for Federal financial... Federal financial participation. (a) Scope. Except as otherwise provided, this section applies to...

  6. 45 CFR 201.15 - Deferral of claims for Federal financial participation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... audit exception or financial management review. If a subsequent disallowance should occur, the State... 45 Public Welfare 2 2011-10-01 2011-10-01 false Deferral of claims for Federal financial... Federal financial participation. (a) Scope. Except as otherwise provided, this section applies to...

  7. 45 CFR 201.15 - Deferral of claims for Federal financial participation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... audit exception or financial management review. If a subsequent disallowance should occur, the State... 45 Public Welfare 2 2013-10-01 2012-10-01 true Deferral of claims for Federal financial... Federal financial participation. (a) Scope. Except as otherwise provided, this section applies to...

  8. 78 FR 52197 - Office of the Assistant Secretary for Financial Resources, Statement of Organization, Functions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-22

    ...(ASFR), as last amended at 76 FR19774-19776 dated April 8, 2011; 75 FR 369-370, dated January 5, 2010... Statements and Audit (AMS12) Division of Financial Reporting and Analysis (AMS13) Division of Accounting... standards of financial management activities; (4) Provides financial statement review and analyses for...

  9. The audit process: Part I. Pre-audit preparation.

    PubMed

    Bialachowski, Anne; Clinker, Karen; LeBlanc, Mary; McDonald, Shirley

    2010-01-01

    Infection prevention and control audits are an important element in the achievement of a health care setting's patient safety goals. The successful audit can result in enhanced partnerships between infection control professionals and other departments and services in the organization, implement change and lead to continuing improvement in outcomes for patients/residents and staff. In this first part of the audit process, the preparation leading up to the actual administration of the audit is described. PMID:20469658

  10. Decentralization Calls for Internal Audits.

    ERIC Educational Resources Information Center

    DiCello, Jim

    1995-01-01

    Outlines internal-auditing strategies necessitated by decentralization. Describes the following areas of concern: the student activities account, student attendance, and funding delegated to the site level. Guidelines for conducting an internal audit are also included. (LMI)

  11. Audits that Make a Difference

    SciTech Connect

    Malsbury, Judith

    1999-02-01

    This paper presents guidance on how to perform internal audits that get management's attention and result in effective corrective action. It assumes that the reader is already familiar with the basic constructs of auditing and knows how to perform them. Instead, it focuses on additional techniques that have proven to be effective in our internal auditing program. Examples using a theoretical audit of a calibration program are included.

  12. A new perspective on hospital financial ratio analysis.

    PubMed

    Zeller, T L; Stanko, B B; Cleverley, W O

    1997-11-01

    Using audit financial data in a study of 2,189 not-for-profit hospitals for the period 1989-1992, six financial characteristics of performance were defined. These characteristics are profitability factor, fixed-asset efficiency, capital structure, fixed-asset age, working capital efficiency, and liquidity. The statistical output also shows the specific sets of financial ratios that can be used to measure the six characteristics of hospital performance. The results of this study can be beneficial to healthcare financial managers, hospital boards, policy groups, and other relevant entities because it affords them a clear understanding of an institution's financial performance. PMID:10184820

  13. Developmental Audits with Challenging Youth

    ERIC Educational Resources Information Center

    Brendtro, Larry K.; du Toit, Lesley; Bath, Howard; Van Bockern, Steve

    2006-01-01

    The Developmental Audit[R] is a new strength-based assessment model for youth who are in conflict in home, school, or community. Developmental Audits involve collaboration with young persons who are seen as experts on themselves. Discussing challenging life events provides a window to the young person's private logic and goals. The audit scans…

  14. State University of New York at Albany--Financial Management Practices. Report 94-S-85.

    ERIC Educational Resources Information Center

    New York State Office of the Comptroller, Albany. Div. of Management Audit.

    This report is the result of an audit of selected financial management practices of the State University of New York (SUNY) at Albany for the period April 1, 1992 through July 31, 1994. The audit addressed the following practices: cash, payroll, purchasing, revenue accounting, accounts receivable, and computer contingency plans. The report…

  15. State University of New York College at Buffalo: Selected Financial Management Practices. Report 95-S-82.

    ERIC Educational Resources Information Center

    New York State Office of the Comptroller, Albany. Div. of Management Audit.

    An audit of selected financial management procedures at the State University of New York College at Buffalo is reported. The audit addressed two issues: (1) whether the college's academic departments maintain an adequate time and attendance control system for faculty members and (2) whether the college has established an adequate system of…

  16. State University of New York Maritime College: Selected Financial Management Practices.

    ERIC Educational Resources Information Center

    New York State Office of the Comptroller, Albany. Div. of Management Audit.

    This report presents audit findings of the financial management practices at the State University of New York (SUNY) Maritime College, which trains students to become licensed officers in the U.S. Merchant Marines. Specifically, the audit examined whether SUNY Maritime maintains an adequate internal control environment and adequate internal…

  17. Auditing audits: use and development of the Oxfordshire Medical Audit Advisory Group rating system.

    PubMed Central

    Lawrence, M.; Griew, K.; Derry, J.; Anderson, J.; Humphreys, J.

    1994-01-01

    OBJECTIVES--To assess the value of the Oxfordshire Medical Audit Advisory Group rating system in monitoring and stimulating audit activity, and to implement a development of the system. DESIGN--Use of the rating system for assessment of practice audits on three annual visits in Oxfordshire; development and use of an "audit grid" as a refinement of the system; questionnaire to all medical audit advisory groups in England and Wales. SETTING--All 85 general practices in Oxfordshire; all 95 medical audit advisory groups in England and Wales. MAIN OUTCOME MEASURES--Level of practices' audit activity as measured by rating scale and grid. Use of scale nationally together with perceptions of strengths and weaknesses as perceived by chairs of medical audit advisory groups. RESULTS--After one year Oxfordshire practices more than attained the target standards set in 1991, with 72% doing audit involving setting target standards or implementing change; by 1993 this had risen to 78%. Most audits were confined to chronic disease management, preventive care, and appointments. 38 of 92 medical audit advisory groups used the Oxfordshire group's rating scale. Its main weaknesses were insensitivity in assessing the quality of audits and failure to measure team involvement. CONCLUSIONS--The rating system is effective educationally in helping practices improve and summatively for providing feedback to family health service authorities. The grid showed up weakness in the breadth of audit topics studied. IMPLICATIONS AND ACTION--Oxfordshire practices achieved targets set for 1991-2 but need to broaden the scope of their audits and the topics studied. The advisory group's targets for 1994-5 are for 50% of practices to achieve an audit in each of the areas of clinical care, access, communication, and professional values and for 80% of audits to include setting targets or implementing change. PMID:8086911

  18. 17 CFR 405.4 - Financial recordkeeping and reporting of currency and foreign transactions by registered...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... record retention requirements of 31 CFR part 103. Where 31 CFR part 103 and § 404.3 of this chapter... SECTION 15C OF THE SECURITIES EXCHANGE ACT OF 1934 REPORTS AND AUDIT § 405.4 Financial recordkeeping...

  19. National Energy Audit

    Energy Science and Technology Software Center (ESTSC)

    2001-12-30

    A user-friendly, advanced computer energy audit, the National Energy Audit (NEAT) has been developed by the Existing Buildings Research Program at Oak Ridge National Laboratory''s (ORNL''s) Building Technology Center for the U.S. Department of Energy''s (DOE''s) Weatherization Assistance and Existing Buildings Program. The computer program is designed for use by State agencies and utilities to determine the most cost-effective retrofit measures for single-family homes to increase the energy efficiency and comfort level. NEAT7.1.3 contains minormore » changes and improvements in NEAT7.1.« less

  20. Walkability Audit Tool.

    PubMed

    Smith, Letha

    2015-09-01

    Walking is one of the simplest lifestyle changes workers can make to improve their health. Research shows a wealth of health benefits. Often, occupational and environmental health nurses are in charge of implementing walking programs. A tool is needed to continuously improve a company's walking program whether in the beginning stages or to an already established program. The Centers for Disease Control and Prevention (CDC) Walkability Audit Tool for a healthier worksite is an easy seven-step audit tool that occupational and environmental health nurses can easily implement. PMID:26215975

  1. Auditing the health care enterprise. Evaluation research can improve strategic planning and implementation in hospitals.

    PubMed

    Woodside, A G; Montelepre, P

    1994-01-01

    Financial audits that focus on the recent past have been criticized for not answering questions concerning whether or not the enterprise will survive and thrive during the next few years. Strategic management/marketing audits (SMMAs) are designed to respond to these concerns. In conducting an SMMA for a long-term care hospital, the authors found critical differences in the beliefs held by key executives and staff members regarding the strategic goals, planning, and actions of the hospital. PMID:10154634

  2. A prototype Distributed Audit System

    SciTech Connect

    Banning, D.L.

    1993-08-01

    Security auditing systems are used to detect and assess unauthorized or abusive system usage. Historically, security audits were confined to a single computer system. Recent work examines ways of extending auditing to include heterogeneous groups of computers (distributed system). This paper describes the design and prototype development of a Distributed Audit System (DAS) which was developed with funding received from Lawrence Livermore Laboratory and through the Master`s thesis effort performed by the author at California State University, Long Beach. The DAS is intended to provide collection, transfer, and control of audit data on distributed, heterogeneous hosts.

  3. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment. PMID:12422793

  4. [Nurses' practice in health audit].

    PubMed

    Pinto, Karina Araújo; de Melo, Cristina Maria Meira

    2010-09-01

    The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Unico de Saúde-Unique Health System), in Bahia. Nine audit nurses were interviewed. In the SUS audit, the nurses report being fulfilled with their practice and with the valorization of their professional role. In the private audit--both inside and outside of health organizations--the nurses' activities are focused on meeting the interests of their contractors, and do not get much involved with the care delivered by the nursing team and with the needs of service users. PMID:20964043

  5. Consolidated financial statements for fiscal year 1996

    SciTech Connect

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  6. Hospital audit committees: a comparative analysis of structural and functional characteristics.

    PubMed

    Urbancic, F R; Hauser, R C

    1991-01-01

    In an effort to counteract rising costs and financial problems, many hospitals have adopted certain management practices that are followed by commercial corporations. In particular, the boards of directors for many hospitals have created audit committees to enhance organizational governance in the areas of internal control, accounting, auditing, and financial reporting. The formative stages in which most hospital audit committees currently exist creates a need for shared information. Such information can serve as a potential source of guidance for the further development of existing hospital audit committees, as well as for boards that are near the point of establishing an audit committee for the first time. The purpose of this study is to present an analysis of the structure, responsibilities, and activities of hospital audit committees. Data for the analysis was obtained through a questionnaire survey of 400 hospitals. The analysis of structural and functional differences affords a basis for suggesting several specific ways in which hospitals can improve their organizational governance through a more effective audit committee. PMID:10112575

  7. Going beyond Audit

    ERIC Educational Resources Information Center

    Thomas, Mike; Liss, Anne; Milner, Alastair

    2011-01-01

    This article describes the work undertaken by a cluster of Resource Teachers: Learning and Behaviour (RTLB) to ensure that annual effectiveness reviews were more than a compliance exercise but a genuine attempt to improve their service to schools, hence the title of this article of "Going Beyond Audit". Historically, the cluster had met the…

  8. Energy Audit . . . Here's How.

    ERIC Educational Resources Information Center

    American School and University, 1983

    1983-01-01

    After establishing building use patterns and complaints, a consulting engineer's walkthrough energy audit begins with the exterior. Then heating/cooling system efficiency is checked with a flue gases kit. Efficient use of water heaters, lighting, teacher lounges, and food preparation and eating areas saves energy. Most effective conservation…

  9. Conducting a Technology Audit

    ERIC Educational Resources Information Center

    Flaherty, William

    2011-01-01

    Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…

  10. Towards an Educational Audit.

    ERIC Educational Resources Information Center

    Further Education Unit, London (England).

    Written in response to pressure for British colleges and local education authorities (LEAs) to be more businesslike, this document consists almost entirely of a working manual or guide (the Educational Audit Reference Inventory) and instructions for how managers can use it to carry out effective performance evaluation of any element of their…

  11. The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

    PubMed

    Kane, N M; Magnus, S A

    2001-02-01

    Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements. PMID:11253456

  12. 38 CFR 41.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit requirements. 41.200 Section 41.200 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.200 Audit requirements. (a) Audit required. Non-Federal entities...

  13. 7 CFR 3052.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200..., DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $500,000 or more in a year...

  14. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  15. 30 CFR 735.22 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of...

  16. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  17. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  18. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  19. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  20. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  1. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  2. 12 CFR 704.15 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... summary of the audit report to the membership at the next annual meeting. (b) Internal audit. A corporate... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Audit requirements. 704.15 Section 704.15 Banks... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory...

  3. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  4. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  5. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  6. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  7. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  8. 2 CFR 200.516 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Audit findings. 200.516 Section 200.516... MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Audit Requirements Auditors § 200.516 Audit findings. (a) Audit...

  9. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  10. 20 CFR 632.33 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit provisions of 41 CFR part 29-70 shall apply to Native American grantees. Until unified or single audit... tribal governments. (b) Audit reports. Upon receipt of a final audit report the Inspector General...

  11. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Audits. 120.490 Section 120.490... Companies (sblc) § 120.490 Audits. Every SBLC is subject to periodic audits by SBA's Office of Inspector General, Auditing Division, and the cost of such audits will be assessed against the SBLC, except for...

  12. 20 CFR 655.1312 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 655.1312 Section 655.1312 Employees... United States (H-2A Workers) § 655.1312 Audits. (a) Discretion. The Department will conduct audits of... selected for audit will be chosen within the sole discretion of the Department. (b) Audit letter. Where...

  13. Financial Literacy, Financial Education, and Economic Outcomes

    ERIC Educational Resources Information Center

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2013-01-01

    In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  14. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope...

  15. 7 CFR 400.171 - Qualifying when a state does not require that an Annual Statutory Financial Statement be filed.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Annual Statutory Financial Statement be filed. 400.171 Section 400.171 Agriculture Regulations of the... filing an Annual Statutory Financial Statement must, in addition to the requirements of § 400.170 (a), (b), (c) and (d), submit an Annual Statutory Financial Statement audited by a Certified Public...

  16. 75 FR 57385 - Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-21

    ... COMMISSION 17 CFR Parts 210, 229, and 249 Internal Control Over Financial Reporting in Exchange Act Periodic... effectiveness of the company's internal control over financial reporting. See Release No. 33-8238 (June 5, 2003... audit report an assessment of the issuer's internal control over financial reporting. \\13\\ An...

  17. 40 CFR 68.79 - Compliance audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... are being followed. (b) The compliance audit shall be conducted by at least one person knowledgeable... compliance audit, and document that deficiencies have been corrected. (e) The owner or operator shall retain the two (2) most recent compliance audit reports....

  18. Auditing the Records of Student-Athletes.

    ERIC Educational Resources Information Center

    Riggs, Robert O.; Hedden, Carole R.

    1985-01-01

    A 1985 survey showed that NCAA members favored mandating annual audits of athletics budgets by institutional or independent auditors. Development of Tennessee's internal audit system is described, and its internal audit procedures is outlined. (MLW)

  19. 11 CFR 9007.4 - Additional audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... EXAMINATIONS AND AUDITS; REPAYMENTS § 9007.4 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an audit and...

  20. The ICA Communication Audit: Process, Status, Critique

    ERIC Educational Resources Information Center

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

  1. Environmental audits: A literature review.

    PubMed

    Tomlinson, P; Atkinson, S F

    1987-05-01

    This paper presents a literature review focused on predictive technique audits, one of the types of audit considered to have the greatest potential role in improving environmental impact assessment practice. The literature review is limited to US literature with the exception of a few UK audits, one undertaken by Tomlinson at the University of Aberdeen. The authors are, however, aware that literature from other countries exists on this subject, for example from Canada and South Africa.In the review, predictive technique audits performed for or by the US Bureau of Land Management, the Electric Power Research Institute, the US Nuclear Regulatory Commission, the US Corps of Engineers, together with the Wisconsin Power Plant Impact Study are described. In addition, articles describing the auditing of models designed to predict environmental change are reviewed, before details of auditing activity in the UK are presented. PMID:24253996

  2. On the potential cost effectiveness of scientific audits.

    PubMed

    Click, J L

    1989-09-01

    The rationale for the routine performance of scientific audits has been previously discussed, and it has been proposed that independent professionals audit scientific data just as certified public accountants in independent public accounting firms audit financial data (1-4). Scientific audits would typically require the examination of data in laboratory notebooks and other work sheets, upon which research publications are based. Examples of such audits have been publicized recently, although these represent audits which have been conducted relatively inefficiently, over periods of several years per audit, and which have only been conducted due to the persistence of whistleblowers suspecting scientific fraud (5, 6). A detailed report has also appeared on the results of an audit of the research activities of a particular individual, where the audit was limited solely to an examination of the research publications themselves for errors and discrepancies (7). It should be emphasized that the purpose of conducting scientific audits is not only to detect fabrication of experimental results but also to monitor presumably more prevalent, non-fraudulent, inappropriate practices, such as misrepresentation of data, inaccurate reporting, and departure from institutional guidelines for handling hazardous materials, working with human subjects, etc. Two concerns which have been raised concerning the performance of scientific audits relate to cost. What would they cost, and who would pay for them? These questions, however, may be turned around. What does it cost not to conduct such audits, and who pays for that? An assumption often made is that science is self-correcting, that sooner or later the truth will be revealed because of the need to replicate experiments of others for independent verification of novel findings (8). Testimony recently presented at a U.S. congressional hearing suggests that the self-correcting manner in which science advances represents a very slow and

  3. Financial Assistance

    MedlinePlus

    Health care can be costly. If you have health insurance, it usually pays at least part of your medical costs. If you don't have insurance or need help with costs that aren't covered, financial assistance ...

  4. Financial Opportunities

    SciTech Connect

    2012-01-19

    The Water Power Program focuses on technological development, and deployment of innovative technologies capable of generating electricity from water. The program funds research and development activities through competitive solicitations. Financial opportunities are avaliable here.

  5. NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

    EPA Science Inventory

    On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...

  6. Selected Financial Management Practices of the State University of New York College at Potsdam. Report 97-S-54.

    ERIC Educational Resources Information Center

    Barber, Jerry

    An audit was conducted of the State University of New York (SUNY) College at Potsdam, evaluating controls over access to student accounts and the collection of revenue at remote sites for fiscal year 1997-98. The objectives of the financial-related audit were to determine whether SUNY's controls over access to student accounts were adequate enough…

  7. Environmental auditing: Theory and applications

    NASA Astrophysics Data System (ADS)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

    The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.

  8. EPA clarifies its environmental auditing policy

    SciTech Connect

    Bergeson, L.L.

    1994-10-01

    EPA's audit policy is entitled ''Environmental Auditing Policy Statement.'' EPA's current policy is intended to encourage regulated entities to develop, implement and periodically upgrade environmental auditing programs. The policy outlines the elements EPA believes must be included in an audit program if it is to be effective. These include: Explicit top management support for environmental auditing and commitment to follow up on audit findings; An environmental auditing function independent of auditing activities; Adequate team staffing and auditor training; Explicit audit program objectives, scope, resources and frequency; A process that collects, analyzes, interprets and documents information sufficient to achieve audit objectives. A process that includes specific procedure to prepare promptly candid, clear and appropriate written reports on audit findings, corrective actions and schedules for implementation; and A process that includes quality assurance procedures.

  9. The new healthcare audit guide. Its impact on hospitals and hospital reporting.

    PubMed

    Bitter, M E; Cassidy, J H

    1993-01-01

    Extensive changes in the healthcare environment prompted the AICPA to issue a revised guide to auditing and accounting for healthcare entities. This guide's revisions brought significant changes to how healthcare organizations report financial items regarding revenue, expenses, bad debt, and charity care. This article studies how providers have implemented the required reporting changes and attempts to gauge the effects of this implementation on provider business-office procedures, internal financial reporting, and costs. PMID:10131260

  10. Women's Campus Safety Audit Guide.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This booklet is designed for those who want to make the college campus a safer environment for women. Specifically, it provides information to help make public and semi-public places safer and more comfortable for women, focusing on preventing sexual harassment and assault. The booklet introduces the safety audit and explains what the audit is…

  11. The Audit Committee. Board Basics

    ERIC Educational Resources Information Center

    Ostrom, John S.

    2004-01-01

    The Effective Committees set of booklets comprises publications on the following committees: investment, buildings and grounds, academic affairs, student affairs, finance, development, trustees, audit, compensation, and executive. It is part of the AGB Board Basics Series. This report describes the primary role of an audit committee. The primary…

  12. Safety Audit/Inspection Manual.

    ERIC Educational Resources Information Center

    American Chemical Society, Washington, DC.

    This guide provides guidelines and procedures for safety audits and inspections in work environments. Contents include: (1) Administrative Concepts, (2) Physical Concepts, (3) Protecting Your Audits, (4) Safety Inspections, and (5) Safety Inspection Checklist. The appendix features federal laws and regulations affecting laboratories. (YDS)

  13. Bank Runs and the Accounting for Illiquid Assets in Financial Institutions

    ERIC Educational Resources Information Center

    Meder, Anthony; Schwartz, Steven T.; Wu, Mark; Young, Richard A.

    2014-01-01

    Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

  14. 42 CFR 455.304 - Condition for Federal financial participation (FFP).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Management Information System. (3) The Medicare 2552-96 hospital cost report(s) applicable to the Medicaid... 42 Public Health 4 2012-10-01 2012-10-01 false Condition for Federal financial participation (FFP... financial participation (FFP). (a) General rule. (1) The State must submit an independent certified audit...

  15. 42 CFR 455.304 - Condition for Federal financial participation (FFP).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Management Information System. (3) The Medicare 2552-96 hospital cost report(s) applicable to the Medicaid... 42 Public Health 4 2010-10-01 2010-10-01 false Condition for Federal financial participation (FFP... financial participation (FFP). (a) General rule. (1) The State must submit an independent certified audit...

  16. 42 CFR 455.304 - Condition for Federal financial participation (FFP).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Management Information System. (3) The Medicare 2552-96 hospital cost report(s) applicable to the Medicaid... 42 Public Health 4 2013-10-01 2013-10-01 false Condition for Federal financial participation (FFP... financial participation (FFP). (a) General rule. (1) The State must submit an independent certified audit...

  17. 42 CFR 455.304 - Condition for Federal financial participation (FFP).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Management Information System. (3) The Medicare 2552-96 hospital cost report(s) applicable to the Medicaid... 42 Public Health 4 2014-10-01 2014-10-01 false Condition for Federal financial participation (FFP... financial participation (FFP). (a) General rule. (1) The State must submit an independent certified audit...

  18. 40 CFR 35.4180 - Must my group keep financial records after we finish our TAG?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... TAG financial records for ten years from the date of the final Financial Status Report, or until any audit, litigation, cost recovery, and/or disputes initiated before the end of the ten-year retention period are settled, whichever, is longer. (b) At the ten-year mark, you may dispose of your TAG...

  19. 40 CFR 35.4180 - Must my group keep financial records after we finish our TAG?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... TAG financial records for ten years from the date of the final Financial Status Report, or until any audit, litigation, cost recovery, and/or disputes initiated before the end of the ten-year retention period are settled, whichever, is longer. (b) At the ten-year mark, you may dispose of your TAG...

  20. 12 CFR 563c.1 - Form and content of financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Commission (17 CFR 210.l-210.4, 210.10, and 210.11). (4) Be audited, when required, by an independent auditor... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of...

  1. Financial Management of New York's Charter Schools: A Normative, Descriptive, and Prescriptive Analysis

    ERIC Educational Resources Information Center

    Brent, Brian O.; Finnigan, Kara S.

    2009-01-01

    Surprisingly little is known about the financial management practices of charter schools. The literature offer policymakers only anecdotal answers to the following important questions: Who manages charter school finances and what educational and previous employment experiences do they bring to their positions? What do audited financial statements…

  2. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  3. Introducing students to clinical audit.

    PubMed

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

    It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations. PMID:26508069

  4. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    SciTech Connect

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  5. 24 CFR 902.33 - Financial reporting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... PHA's fiscal year end, in accordance with the Single Audit Act and OMB Circular A-133 (see 24 CFR 85... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Financial reporting requirements. 902.33 Section 902.33 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND...

  6. 34 CFR 668.15 - Factors of financial responsibility.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... financial statements submitted under § 668.23(h). (Approved by the Office of Management and Budget under... guaranty agency (as defined in 34 CFR part 682) within the preceding five years; (ii) Had— (A) An audit... downsizing pursuant to a management-approved business plan; (3) Loans and other advances to related...

  7. 34 CFR 668.15 - Factors of financial responsibility.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... financial statements submitted under § 668.23(h). (Approved by the Office of Management and Budget under... guaranty agency (as defined in 34 CFR part 682) within the preceding five years; (ii) Had— (A) An audit... downsizing pursuant to a management-approved business plan; (3) Loans and other advances to related...

  8. 34 CFR 668.15 - Factors of financial responsibility.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... financial statements submitted under § 668.23(h). (Approved by the Office of Management and Budget under... guaranty agency (as defined in 34 CFR part 682) within the preceding five years; (ii) Had— (A) An audit... downsizing pursuant to a management-approved business plan; (3) Loans and other advances to related...

  9. 34 CFR 668.15 - Factors of financial responsibility.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... financial statements submitted under § 668.23(h). (Approved by the Office of Management and Budget under... guaranty agency (as defined in 34 CFR part 682) within the preceding five years; (ii) Had— (A) An audit... downsizing pursuant to a management-approved business plan; (3) Loans and other advances to related...

  10. 7 CFR 277.6 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial results of program activities in accordance with Federal reporting requirements. (2) Records which... disposition of these amounts. Accounting procedures must be in effect to prevent a State agency from claiming... accounting procedures to support any costs claimed for program administration. (9) Periodic audits...

  11. 7 CFR 735.101 - Financial records and reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., DEPARTMENT OF AGRICULTURE REGULATIONS FOR WAREHOUSES REGULATIONS FOR THE UNITED STATES WAREHOUSE ACT Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must... audit at DACO's request as may be prescribed in the applicable licensing agreement. (b)...

  12. Designing Academic Audit: Lessons Learned in Europe and Asia.

    ERIC Educational Resources Information Center

    Dill, David D.

    2000-01-01

    Reviews lessons learned from early experiments with academic audits in the United Kingdom, Sweden, New Zealand, and Hong Kong in areas such as: focus of audits, selection and training of audit teams, nature of audit self-studies, conduct of audit visits, audit reports, and audit follow-up and enhancement activities. Suggests guidelines for design…

  13. A collaborative computer auditing system under SOA-based conceptual model

    NASA Astrophysics Data System (ADS)

    Cong, Qiushi; Huang, Zuoming; Hu, Jibing

    2013-03-01

    Some of the current challenges of computer auditing are the obstacles to retrieving, converting and translating data from different database schema. During the last few years, there are many data exchange standards under continuous development such as Extensible Business Reporting Language (XBRL). These XML document standards can be used for data exchange among companies, financial institutions, and audit firms. However, for many companies, it is still expensive and time-consuming to translate and provide XML messages with commercial application packages, because it is complicated and laborious to search and transform data from thousands of tables in the ERP databases. How to transfer transaction documents for supporting continuous auditing or real time auditing between audit firms and their client companies is a important topic. In this paper, a collaborative computer auditing system under SOA-based conceptual model is proposed. By utilizing the widely used XML document standards and existing data transformation applications developed by different companies and software venders, we can wrap these application as commercial web services that will be easy implemented under the forthcoming application environments: service-oriented architecture (SOA). Under the SOA environments, the multiagency mechanism will help the maturity and popularity of data assurance service over the Internet. By the wrapping of data transformation components with heterogeneous databases or platforms, it will create new component markets composed by many software vendors and assurance service companies to provide data assurance services for audit firms, regulators or third parties.

  14. Auditing urinary catheter care.

    PubMed

    Dailly, Sue

    Urinary catheters are the main cause of hospital-acquired urinary tract infections among inpatients. Healthcare staff can reduce the risk of patients developing an infection by ensuring they give evidence-based care and by removing the catheter as soon as it is no longer necessary. An audit conducted in a Hampshire hospital demonstrated there was poor documented evidence that best practice was being carried out. Therefore a urinary catheter assessment and monitoring tool was designed to promote best practice and produce clear evidence that care had been provided. PMID:22375340

  15. 21 CFR 820.22 - Quality audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is in... 21 Food and Drugs 8 2011-04-01 2011-04-01 false Quality audit. 820.22 Section 820.22 Food...

  16. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2014-07-01 2013-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of...

  17. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2011-07-01 2011-07-01 false Audit requirements. 96.12 Section 96.12 Labor Office of...

  18. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  19. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... disregard may be made once per each management evaluation, review, or audit per Program within a fiscal year.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  20. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  1. 7 CFR 285.4 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... PUERTO RICO § 285.4 Audits. (a) The Commonwealth of Puerto Rico shall provide an audit of expenditures...

  2. 7 CFR 285.4 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... PUERTO RICO § 285.4 Audits. (a) The Commonwealth of Puerto Rico shall provide an audit of expenditures...

  3. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  4. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2012-07-01 2012-07-01 false Audit requirements. 96.12 Section 96.12 Labor Office of...

  5. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... disregard may be made once per each management evaluation, review, or audit per Program within a fiscal year.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  6. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  7. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... disregard may be made once per each management evaluation, review, or audit per Program within a fiscal year.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  8. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... made once per each management evaluation, review, or audit per Program within a fiscal year. However.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  9. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  10. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  11. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  12. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2013-07-01 2013-07-01 false Audit requirements. 96.12 Section 96.12 Labor Office of...

  13. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  14. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of...

  15. 12 CFR 561.6 - Audit period.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Audit period. 561.6 Section 561.6 Banks and... SAVINGS ASSOCIATIONS § 561.6 Audit period. The audit period of a savings association means the twelve month period (or other period in the case of a change in audit period) covered by the annual...

  16. 20 CFR 601.9 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Advances and Audits § 601.9 Audits. The Department of Labor's audit regulations at 29 CFR Part 96 and 29 CFR Part 99 shall apply with respect to employment service and unemployment compensation programs. ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Audits. 601.9 Section 601.9...

  17. 30 CFR 217.250 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Audits. 217.250 Section 217.250 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT AUDITS AND INSPECTIONS Other Solid Minerals § 217.250 Audits. An audit of the lessee's accounts and books may be...

  18. 49 CFR 663.9 - Audit limitations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Audit limitations. (a) An audit under this part is limited to verifying compliance with (1) Applicable... 49 Transportation 7 2010-10-01 2010-10-01 false Audit limitations. 663.9 Section 663.9... audit under this part includes, where appropriate, a copy of a manufacturer's self...

  19. 7 CFR 3052.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... principles circulars, the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit...

  20. 30 CFR 725.19 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for...

  1. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... the audit was conducted in accordance with this part and include the following: (a) An opinion...

  2. Community College Internal Auditors: Internal Audit Guidebook.

    ERIC Educational Resources Information Center

    Jones, Ronna; And Others

    This guidebook includes information compiled by the "Audit Manual" committee of Community College Internal Auditors (CCIA) from several California community college districts regarding their internal auditing practices. The first section of the guidebook discusses the purpose of internal audits, indicating that audits assist members of the…

  3. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors, the... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Audit committees. 363.5 Section 363.5 Banks...

  4. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  5. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  6. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  7. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Audit committees. 620.30 Section 620.30 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Bank and Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and association must establish and maintain an audit...

  8. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  9. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  10. 2 CFR 200.515 - Audit reporting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... whether significant deficiencies or material weaknesses in internal control were disclosed by the audit of... defined in § 200.516 Audit findings, paragraph (a). (i) Audit findings (e.g., internal control findings... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Audit reporting. 200.515 Section...

  11. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  12. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  13. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  14. 20 CFR 627.481 - Audit resolution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a) Federal audit resolution. When the OIG issues an audit report to the Employment and Training... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section...

  15. 28 CFR 33.51 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit...

  16. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance with... remaining after all required program-specific audits have been performed to conduct administrative...

  17. 20 CFR 416.1027 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Board. The rules for hearings and appeals are provided in 45 CFR part 16. (b) Audits performed by the... Determinations of Disability Administrative Responsibilities and Requirements § 416.1027 Audits. (a) Audits... disability program under the Act, will be performed by the States in accordance with the Single Audit Act...

  18. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30 Banks... Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and...

  19. 20 CFR 638.809 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees... reasonable frequency, survey, audit, or examine, or arrange for the survey, audit, or examination of...

  20. 23 CFR 172.7 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 23 Highways 1 2013-04-01 2013-04-01 false Audits. 172.7 Section 172.7 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES ADMINISTRATION OF ENGINEERING AND DESIGN RELATED SERVICE CONTRACTS § 172.7 Audits. (a) Performance of audits. When State procedures call for audits of contracts or subcontracts...