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Sample records for financial audit

  1. Financial audit

    SciTech Connect

    Not Available

    1992-01-01

    The Trans-Alaska Pipeline Liability Fund, a nonprofit corporate entity created in 1973, pays claims for damages, including cleanup costs, arising from oil discharges from vessel transporting Trans-Alaska Pipeline System oil loaded at Alaskan terminals to ports under U.S. jurisdiction. This paper presents the results of GAO's view of the independent certified public accountants' audit of the Fund's financial statements as of December 31, 1990. GAO also assesses progress toward disposing of the Fund's balances and terminating the Fund.

  2. 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.…

  3. 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.…

  4. Audit Guide: Student Financial Assistance Programs.

    ERIC Educational Resources Information Center

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

    An audit guide to assist independent public accountants in performing audits of federal student financial assistance (SFA) programs is presented. The audit assists the Department of Education in determining whether a recipient has (1) provided financial data, including basic financial statements and other financial reports; (2) maintained a system…

  5. 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... financial management, including the financial reporting process, systems of internal controls, audit...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-06

    ... 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 management, including the financial reporting process, systems of internal controls, audit...

  7. 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 management, including the financial reporting process, systems of internal controls, audit...

  8. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

  9. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

  10. Financial Improvement and Audit Readiness (FIAR) Plan Status Report

    DTIC Science & Technology

    2011-05-01

    Federal Information Systems Controls Audit Manual ( FISCAM ) and Federal Information Security Management Act (FISMA) requirements. The review addresses...Controls Audit Manual ( FISCAM ) audit of the Automated Funds Management system that supports Budget Authority and Funds Distribution audit readiness...System Controls Audit Manual ( FISCAM ) guidance, focusing on controls with impact on the financial statements; and  Performance of the annual OMB

  11. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the lender's analysis of the statements to the Agency. (a) Audited financial statements. Except as... 7 Agriculture 14 2014-01-01 2014-01-01 false Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to...

  12. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the lender's analysis of the statements to the Agency. (a) Audited financial statements. Except as... 7 Agriculture 14 2011-01-01 2011-01-01 false Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to...

  13. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the lender's analysis of the statements to the Agency. (a) Audited financial statements. Except as... 7 Agriculture 14 2012-01-01 2012-01-01 false Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to...

  14. 76 FR 69793 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-09

    ... 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... management, including the financial reporting process, systems of internal controls, audit process...

  15. 76 FR 64990 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-19

    ... 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... management, including the financial reporting process, systems of internal controls, audit process...

  16. 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... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain...

  17. 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... controls, audit process and process for monitoring compliance with relevant laws and regulations....

  18. 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... controls, audit process and process for monitoring compliance with relevant laws and regulations....

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Accounting Standards (SFAS) 57. The disclosure requirements under this provision extend beyond those of SFAS...) Audited financial statements prepared in accordance with the generally accepted accounting principles of... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements....

  20. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Audits and financial reporting. 98.65 Section 98.65 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall...

  1. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 1 2014-10-01 2014-10-01 false Audits and financial reporting. 98.65 Section 98.65 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall...

  2. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 1 2013-10-01 2013-10-01 false Audits and financial reporting. 98.65 Section 98.65 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall...

  3. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98.65 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall...

  4. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 1 2012-10-01 2012-10-01 false Audits and financial reporting. 98.65 Section 98.65 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall...

  5. Is DOD on the Right Path to Financial Auditability?

    DTIC Science & Technology

    2012-03-22

    unqualified audit opinion and accelerated DOD’s goal from FY 2017 to FY 2014, to produce an auditable Statement of Budgetary Resources ( SBR ). The goal...financial statements to DOD leaders and Congress have led to a constant evolution of public laws, financial improvement strategies, and improved...financial management short-comings the Army developed a financial management plan with “the primary objective...to provide all levels of command … better

  6. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.7...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... periodic financial statements to the lender. Lenders must forward copies of the financial statements and the lender's analysis of the statements to the Agency. (a) Audited financial statements. Except as... section shall be considered an impediment to the lender requiring financial statements more......

  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. 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…

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  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. 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…

  18. 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…

  19. 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…

  20. Financial Audit Guide: Auditing the Statement of Budgetary Resources

    DTIC Science & Technology

    2001-12-01

    Adjustments” line item (in OMB Bulletin No. 97-01) of this section. Budgetary Resources Budgetary Resources (Dollars in millions) Budget authority $ XXX ...Unobligated balance – beginning of period XXX Net transfers prior year balance, actual XXX Spending authority from offsetting collections XXX Adjustments... XXX Total budgetary resources $X, XXX Appendix IV: Audit Guidance Page 25 GAO-02-126G Guide for Auditing the SBR Figure 4: Budgetary Resources Section of

  1. 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…

  2. 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…

  3. 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...

  4. DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay

    DTIC Science & Technology

    2012-03-01

    Improvement and Audit Readiness FIP Financial Improvement Plan FISCAM Federal Information System Controls Audit Manual FMR Financial Management...Audit Manual ( FISCAM ) assessments.54 Additionally, the Army is working with DFAS-IN to document processes and perform control testing of payroll...Controls Audit Manual ( FISCAM ), GAO-09-232G (Washington, D.C.: Feb. 2, 2009). See §1.1 for purpose and use of the FISCAM . Page 26 GAO-12-406

  5. 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…

  6. 78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... 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. SUMMARY... notice will be considered public records. Title of Collection: eZ-Audit: Electronic Submission...

  7. 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…

  8. Medicare-Eligible Retiree Health Care Fund Audited Financial Statements. Fiscal Year 2012

    DTIC Science & Technology

    2012-11-07

    Fiscal Year 2012 Medicare - Eligible Retiree Health Care Fund Audited Financial Statements November 7, 2012 Report Documentation...TYPE 3. DATES COVERED 00-00-2012 to 00-00-2012 4. TITLE AND SUBTITLE Medicare -Eligible Retiree Health Care Fund Audited Financial Statements...1 Medicare -Eligible Retiree Health Care Plan of Benefits ............................................................. 2 Health Care Purchased from

  9. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false Are there additional financial reporting and auditing requirements? 287.60 Section 287.60 Public Welfare Regulations Relating to Public Welfare OFFICE... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are...

  10. 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…

  11. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial...

  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. DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps 2012 Schedule of Budgetary Activity

    DTIC Science & Technology

    2015-07-01

    DOD FINANCIAL MANAGEMENT Actions Are Needed on Audit Issues Related to the Marine Corps’ 2012 Schedule of Budgetary...DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE DOD Financial Management: Actions Are Needed on Audit Issues Related to the...2015 DOD FINANCIAL MANAGEMENT Actions Are Needed on Audit Issues Related to the Marine Corps’ 2012 Schedule of Budgetary Activity Why GAO Did

  14. DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies

    DTIC Science & Technology

    2017-02-01

    DOD FINANCIAL MANAGEMENT Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies Report to...Accountability Office Highlights of GAO-17-85, a report to congressional committees February 2017 DOD FINANCIAL MANAGEMENT Significant Efforts Still...transactions. Army, Navy, and Air Force management generally concurred with these findings and stated that they would develop and implement corrective

  15. 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.

  16. 75 FR 57274 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-20

    ... GAGAS to reflect major developments in the accountability and audit profession and emphasize specific considerations applicable to the government environment. In addition, this proposed revision modernizes GAGAS, with updates to reflect major developments in the accountability and audit environment, including a...

  17. DOD Financial Management: Improvements Needed in the Navys Audit Readiness Efforts for Fund Balance with Treasury

    DTIC Science & Technology

    2016-08-01

    DOD FINANCIAL MANAGEMENT Improvements Needed in the Navy’s Audit Readiness Efforts for Fund Balance with Treasury...in the Navy’s Audit Readiness Efforts for Fund Balance with Treasury Why GAO Did This Study The National Defense Authorization Act for Fiscal Year...statements, which cover activities and balances of executive branch agencies, including DOD. GAO’s objective in this report was to determine the extent to

  18. 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…

  19. Summary of DoD Office of the Inspector General Audits of DoD Financial Management Challenges

    DTIC Science & Technology

    2015-07-07

    7 , 2 0 1 5 Summary of DoD Office of the Inspector General Audits of DoD Financial Management Challenges Report No. DODIG-2015-144 Mission Our... reports summarized DoD management acknowledgments that the basic financial statements do not substantially conform with Generally Accepted Accounting...COMPTROLLER)/CHIEF FINANCIAL OFFICER, DOD SUBJECT: Summary of DoD Office of the Inspector General Audits of DoD Financial Management Challenges ( Report

  20. Financial Statement Audit: U.S. Department of Education, Federal Direct Student Loan Program for the Year Ended September 30, 1994. Audit Control Number 17-48320.

    ERIC Educational Resources Information Center

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

    An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…

  1. DOD Financial Management: Improvement Needed in DOD Components’ Implementation of Audit Readiness Effort

    DTIC Science & Technology

    2011-09-01

    United States Government Accountability Office GAO Report to Congressional Requesters DOD FINANCIAL MANAGEMENT Improvement...Needed in DOD Components’ Implementation of Audit Readiness Effort September 2011 GAO-11-851 Report Documentation Page Form...ApprovedOMB No. 0704-0188 Public reporting burden for the collection of information is estimated to average 1 hour per response, including the time for

  2. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ....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...-Profit Organizations, or the audit guides developed by and available from the Department of...

  3. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ....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...-Profit Organizations, or the audit guides developed by and available from the Department of...

  4. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ....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...-Profit Organizations, or the audit guides developed by and available from the Department of...

  5. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ....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...-Profit Organizations, or the audit guides developed by and available from the Department of...

  6. 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…

  7. 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…

  8. Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

    EPA Pesticide Factsheets

    Report #2001-1-00107, Feb 28, 2001. We did not identify any material inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

  9. Military Retirement Fund Audited Financial Report. Fiscal Year 2012

    DTIC Science & Technology

    2012-11-06

    the Treasury Bureau of the Public Debt ( BPD ), the Office of the Under Secretary of Defense (Comptroller), and Enterprise Solutions and Standards, DFAS...Treasury Financial Management Service, the Treasury Bureau of the Public Debt ( BPD ), the Office of the Under Secretary of Defense (Comptroller), and

  10. Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit

    DTIC Science & Technology

    2015-03-12

    VIRGINIA 22350‑1500 March 12, 2015 MEMORANDUM FOR DIRECTOR, DEFENSE FINANCE AND ACCOUNTING SERVICE PRINCIPAL PARTNER, CLIFTONLARSONALLEN LLP SUBJECT...2015‑091 │ 1 March 12, 2015 MEMORANDUM FOR DIRECTOR, DEFENSE FINANCE AND ACCOUNTING SERVICE PRINCIPAL PARTNER, CLIFTONLARSONALLEN LLP SUBJECT...of DoD entities financial statement audits for which we do not provide oversight. On February 01, 2012, the Defense Finance and Accounting Service

  11. 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.

  12. 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…

  13. 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...

  14. 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...

  15. 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...

  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

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 253.24 Section 253.24 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

  17. 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

    ... 30 Mineral Resources 2 2011-07-01 2011-07-01 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 BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR...

  18. Financial and clinical governance implications of clinical coding accuracy in neurosurgery: a multidisciplinary audit.

    PubMed

    Haliasos, N; Rezajooi, K; O'neill, K S; Van Dellen, J; Hudovsky, Anita; Nouraei, Sar

    2010-04-01

    Clinical coding is the translation of documented clinical activities during an admission to a codified language. Healthcare Resource Groupings (HRGs) are derived from coding data and are used to calculate payment to hospitals in England, Wales and Scotland and to conduct national audit and benchmarking exercises. Coding is an error-prone process and an understanding of its accuracy within neurosurgery is critical for financial, organizational and clinical governance purposes. We undertook a multidisciplinary audit of neurosurgical clinical coding accuracy. Neurosurgeons trained in coding assessed the accuracy of 386 patient episodes. Where clinicians felt a coding error was present, the case was discussed with an experienced clinical coder. Concordance between the initial coder-only clinical coding and the final clinician-coder multidisciplinary coding was assessed. At least one coding error occurred in 71/386 patients (18.4%). There were 36 diagnosis and 93 procedure errors and in 40 cases, the initial HRG changed (10.4%). Financially, this translated to pound111 revenue-loss per patient episode and projected to pound171,452 of annual loss to the department. 85% of all coding errors were due to accumulation of coding changes that occurred only once in the whole data set. Neurosurgical clinical coding is error-prone. This is financially disadvantageous and with the coding data being the source of comparisons within and between departments, coding inaccuracies paint a distorted picture of departmental activity and subspecialism in audit and benchmarking. Clinical engagement improves accuracy and is encouraged within a clinical governance framework.

  19. Financial Audit: Financial Reporting and Internal Controls at the Air Force Systems Command

    DTIC Science & Technology

    1991-01-01

    nd nternal Controls. atU the Air Force, Systems Commn C-AO/AFAM-91-22 - VMI GR &I # United States lonnovliro e General Accounting Office Jut...20332 Dear General Yates: This report presents the results of our review of the Air Force Systems Command’s financial management operations. It addresses...Command’s fiscal years 1988 and 1989 financial reporting. Systems Command managers are responsible for billions of dollars in appropriations and

  20. Financial Audit: Congressional Award Foundation’s Fiscal Year 2000 and 1999 Financial Statements

    DTIC Science & Technology

    2001-05-01

    StatementsNote 10. Employee Retirement Plan For the benefit of its employees, the Foundation participates in a voluntary 403B tax - deferred annuity plan...assurance that misstatements , losses, or noncompliance, material in relation to the financial statements, would be prevented or detected promptly...control testing to controls over financial reporting and compliance. Because of inherent limitations in internal control, misstatements due to error or

  1. 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.

  2. DOD Financial Management: Ineffective Risk Management Could Impair Progress toward Audit-Ready Financial Statements

    DTIC Science & Technology

    2013-08-01

    for Risk Analysis 17 Contents Page ii GAO-13-123 DOD Financial Management...private sector and GAO.6 Based on our analysis , we found commonalities and identified five basic guiding principles governing effective risk...statements by the end of fiscal year 2017. 9 An agency’s general fund accounts are those accounts in the U.S. Treasury that hold all federal money not

  3. Evaluation of Sustained Value Creation with the DOD’s Financial Improvement and Audit Readiness (FIAR) Plan

    DTIC Science & Technology

    2006-12-01

    Integration (AFIR&I) Action Plan . Their supporting integrated financial system being developed is called the Defense Enterprise Accounting... plan .111 Managerial leaders must develop a course of action or strategy for implementing change. Visions must be translated into a pragmatic plan with...SUSTAINED VALUE CREATION WITH THE DOD’S FINANCIAL IMPROVEMENT AND AUDIT READINESS (FIAR) PLAN By Robert David Patton December 2006 Thesis

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. Notification: Background Investigation Services Audits of EPA’s Fiscal Year 2015 FIFRA and PRIA Financial Statements

    EPA Pesticide Factsheets

    Projects #OA-FY16-0080 and #OA-FY16-0079, February 8, 2016. EPA OIG plan to begin audits of the EPA's fiscal year (FY) 2015 financial statements for the Pesticides Reregistration and Expedited Processing Fund (FIFRA) and Pesticide Registration Fund (PRIA).

  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 comparative study of financial data sources for critical access hospitals: audited financial statements, the Medicare cost report, and the Internal Revenue Service form 990.

    PubMed

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

    2012-01-01

    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 the MCR, IRS 990, and AFS for a sample of nonprofit critical access hospitals (CAHs). Line items from AFS of 47 CAHs were compared to data reported in the hospitals' MCR and IRS 990s. Line items were based on 9 financial indicators commonly used to assess hospital financial performance. Of the indicators examined, the equity financing ratio most frequently matched between the 3 reports, while salaries and benefits to total expenses and debt service coverage were often different. Variances were driven by differences in individual account balances used to construct the ratios. Relative to AFS, cash was frequently lower on the IRS 990 while marketable securities and unrestricted investments were often higher. Other revenue and net income were consistently lower on the MCR and IRS 990, and depreciation was often higher on the MCR. The majority of total assets and fund balance (equity) values matched across the 3 reports, suggesting differences in classification among detailed accounts were more common than variances between the component totals (total assets, total liabilities, and fund balance). Health policy researchers should consider the impact of these variances on study results and consider ways to improve the availability and quality of financial accounting information. © 2012 National Rural Health Association.

  12. Can preventive care activities in general practice be sustained when financial incentives and external audit plus feedback are removed? ACCEPt-able: a cluster randomised controlled trial protocol.

    PubMed

    Hocking, Jane S; Temple-Smith, Meredith; van Driel, Mieke; Law, Matthew; Guy, Rebecca; Bulfone, Liliana; Wood, Anna; Low, Nicola; Donovan, Basil; Fairley, Christopher K; Kaldor, John; Gunn, Jane

    2016-09-13

    Financial incentives and audit plus feedback on performance are two strategies commonly used by governments to motivate general practitioners (GP) to undertake specific healthcare activities. However, in recent years, governments have reduced or removed incentive payments without evidence of the potential impact on GP behaviour and patient outcomes. This trial (known as ACCEPt-able) aims to determine whether preventive care activities in general practice are sustained when financial incentives and/or external audit plus feedback on preventive care activities are removed. The activity investigated is annual chlamydia testing for 16- to 29-year-old adults, a key preventive health strategy within this age group. ACCEPt-able builds on a large cluster randomised controlled trial (RCT) that evaluated a 3-year chlamydia testing intervention in general practice. GPs were provided with a support package to facilitate annual chlamydia testing of all sexually active 16- to 29-year-old patients. This package included financial incentive payments to the GP for each chlamydia test conducted and external audit plus feedback on each GP's chlamydia testing rates. ACCEPt-able is a factorial cluster RCT in which general practices are randomised to one of four groups: (i) removal of audit plus feedback-continue to receive financial incentive payments for each chlamydia test; (ii) removal of financial incentive payments-continue to receive audit plus feedback; (iii) removal of financial incentive payments and audit plus feedback; and (iv) continue financial incentive payments and audit plus feedback. The primary outcome is chlamydia testing rate measured as the proportion of sexually active 16- to 29-year-olds who have a GP consultation within a 12-month period and at least one chlamydia test. This will be the first RCT to examine the impact of removal of financial incentive payments and audit plus feedback on the chlamydia testing behaviour of GPs. This trial is particularly timely

  13. An Unreliable Chart of Accounts Affected Auditability of Defense Enterprise Accounting and Management System Financial Data

    DTIC Science & Technology

    2012-09-28

    ERP Enterprise Resource Planning FISCAM Federal Information System Controls Audit Manual FMO Functional Management Office OFFM Office of Federal...Controls Audit Manual ( FISCAM ), February 2009, states master data serves as the basis for transaction processing. Master data policies and procedures...recommended by the FISCAM , x FMO personnel did not have documented policies and procedures for modifying the COA, and x DoD and USAF management initially

  14. 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

  15. Report: Audit of EPA’s Fiscal 2012 and 2011 Consolidated Financial Statements

    EPA Pesticide Factsheets

    Report #13-1-0054, November 15, 2012. In Oct 2011, EPA replaced the Integrated Financial Management System with a new system, Compass Financials (Compass), and we determined that Compass reporting and system limitations represented a material weakness.

  16. The National Audit Office and Defence Value for Money: Identifying Financial Savings

    DTIC Science & Technology

    2009-01-01

    2.5.1 The Wider Markets Initiative ............................................................. 10 2.5.2 Progress in Reducing Stocks...to deliver higher quality outcomes, or can contribute to public sector efficiency targets . In fact, the NAO has an organisational performance target ...satisfied this criterion. 6 The Wider Markets Initiative, 2006, National Audit Office, and

  17. Best Practices for Audit and Financial Advisory Committees Within the Department of Defense

    DTIC Science & Technology

    2007-12-06

    role of audit committees in corporate governance . The standards contain the following guidance: “Those charged with governance have the duty to...Office (www.gao.gov) U.S. Office of Management and Budget (www.whitehouse.gov/omb/index.html) Resources for Corporate Governance and Publicly Traded... Corporate Governance , Leadership & Values (www.cglv.hbs.edu) National Association of Corporate Directors (www.nacdonline.org) New York Stock Exchange

  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. DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

    DTIC Science & Technology

    2016-05-01

    adequately support material amounts on the basic financial statements. In addition, DOD reported several auditor -identified material weaknesses related...accountability for General Fund PP&E (which represents approximately 85 percent of DOD’s total reported PP&E asset value) as reported in the most recent FIAR...with U.S. generally accepted accounting principles and establish and maintain effective internal control over financial reporting and compliance with

  20. Report: Audit of EPA’s Fiscal 2002 and 2001 Financial Statements

    EPA Pesticide Factsheets

    Report #2003-1-00045, January 29, 2003. We did not identify any inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

  1. AUDIT OF THE AUDITS.

    PubMed

    Alam, Malik Mahmood

    2015-01-01

    Audits play an important role in improving the services to patient care. Our department was involved in carrying out Audits by the trainees on regular basis as suggested by the Royal college and each House officer or the Registrar rotating through was doing an Audit in his/her tenure. Ninteen Audits were done in 3 years in the Pediatric department. We used the criteria suggested for evaluating the quality of Audits and put into the category of full Audits, Partial Audits, Potential Audits and planning Audits. Six of our Audits were full Audits, eleven were partial Audits, two were Potential Audits and none were Planning Audits. We think that as a general trend we had similar shortcomings in quality of our Audits which need to be improved by involving seniors specially in implementing the changes suggested in the Audits otherwise it will not fulfill the Aims and objectives.

  2. DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned

    DTIC Science & Technology

    2011-09-01

    Defense Enterprise Accounting and Management System DECC Defense Enterprise Computing Centers DIC Document Identifier Code DLT Design Logic Tool...Standard Form SFIS Standard Financial Information Structure SI –DI System Integration–Data Integrity SIT System Integration Testing SLA Service...file layout is included in the Design Logic Tool ( DLT ). We have documentation for all MCTFS interfaces in Data Manager, but not "interface

  3. 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.

  4. 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.

  5. 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... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements... provide an annual audit of the financial statements of each class II and class III gaming operation on...

  6. 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)

  7. 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)

  8. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of internal controls relating to preparation of financial reports, including controls relating to the..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee...

  9. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of internal controls relating to preparation of financial reports, including controls relating to the..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee...

  10. 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.

  11. 7 CFR 1290.10 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 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. ...

  12. 12 CFR 704.15 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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 committee shall cause an annual opinion audit of the financial statements to be made. The audit must be performed...

  13. 12 CFR 1274.2 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 9 2013-01-01 2013-01-01 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...

  14. 7 CFR 1290.10 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 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....

  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. 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…

  17. Expanding the Navy’s Managers Internal Control Program’s (MICP) Capability to Prepare for External Financial Audits

    DTIC Science & Technology

    2015-06-01

    micp_docs/Referenc e_Documents/ Hale -testimony-2014-05-13.pdf Hermanson, D. R., Smith, J. L., & Stephens , N. M. (2012). How effective are...challenges to auditability in DOD: budgetary turmoil, planning for and supporting DOD-wide audits, and resolving issues in the business process ( Hale ...efforts ( Hale , 2014). Second, planning for and supporting massive scale audits is challenging 21 in a tight fiscal environment. Also, finding firms with

  18. Effect of Financially Punished Audit and Feedback in a Pediatric Setting in China, within an Antimicrobial Stewardship Program, and as Part of an International Accreditation Process.

    PubMed

    Gong, Sitang; Qiu, Xiu; Song, Yanyan; Sun, Xin; He, Yanling; Chen, Yilu; Li, Minqing; Luo, Rui; He, Liya; Wei, Qing; Shen, Songying; Liu, Yu; Zhang, Lian; Zhou, Wei; Huang, Ping; Mai, Jianning; Liu, Li; Xu, Yi; Liang, Huiying; Xia, Huimin

    2016-01-01

    Prior authorization, audit and feedback, and pay for performance are the three core "active" strategies of antimicrobial stewardship program (ASP), yet little is known about the individual or combined benefits of such programs, particularly in a pediatric setting. The aim of this study was to compare these core ASP strategies and determine the incremental effect of financially punished audit and feedback. During the journey to the Joint Commission International accreditation, a tertiary pediatric medical center performed two different hospital-wide stewardship interventions in succession. The first stage without formalized ASPs served as pre-intervention period, January 2011 to April 2011. The ASP used prior authorization alone during the first-intervention period, May 2011 to September 2011. In October 2011, financially punished audit and feedback was introduced, marking the start of the second-intervention period, October 2011 to November 2012. We compared the differences of the change in monthly average use of antibiotics and expenditure on antibiotics before and after the ASP changes by using interrupted time series via dynamic regression. The main end points included the proportions of antibiotic prescriptions and expenditure on antibacterial relative to all medications. Before the second-intervention period, neither the proportion of antibiotic prescriptions nor the proportion of expenditure on antibiotics declined significantly in both ambulatory and inpatient settings. However, after the introduction of financially punished audit and feedback, the proportion of both antibiotic prescriptions (β = -6.269, P < 0.001, and reduction = 59.4% for outpatients; β = -1.235, P < 0.001, and reduction = 19.8% for inpatients) and expenditure on antibiotics (β = -7.777, P < 0.001, and reduction = 46.7% for outpatients; β = -4.933, P = 0.001, and reduction = 16.3% for inpatients) dropped immediately. The combination of

  19. Auditing orthopaedic audit.

    PubMed

    Guryel, E; Acton, K; Patel, S

    2008-11-01

    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. 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. 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. 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.

  20. 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"…

  1. 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)

  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"…

  3. Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works Program

    DTIC Science & Technology

    2007-11-02

    Latest Acquisition Cost NRV = Net Realizable Value SP = Standard Price 0= Other AC Actual Cost FY 98 Financial Statements, U S Army Corps of Engineers (AA...Not applicable Legend: Valuation Methods LAC = Latest Acquisition Cost NRV = Net Realizable Value SP Standard Price 0 = Other AC = Actual Cost NOTE 8C

  4. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Audits. 990.320 Section 990.320... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and comply...

  5. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and...

  6. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Audits. 990.320 Section 990.320... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and...

  7. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Audits. 990.320 Section 990.320... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and...

  8. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Audits. 990.320 Section 990.320... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and...

  9. Audit and Evaluation Plan FY 2001

    DTIC Science & Technology

    2007-11-02

    recommendation B.2.a., Inspector General, DoD Audit Report No. 96- 038 , “Debt Collection and Deposit Controls in the Department of Defense,” December 11 , 1995...Financial Statements (D2001FI-0036) .......................................................... 11 Audit of Financial Reporting of DoD-Owned Property held...By Contractors (D2001FA-0037).................................................................. 11 Audit of the Military Retirement Health

  10. 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

  11. 46 CFR 272.42 - Audit requirements and procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... procedures. (a) Required audit. In connection with the audit of the Operator's subsidizable expenses, the... of audit results. Upon completion of the audit by the Office of Inspector General, the MARAD Office of Financial Approvals shall notify the Operator of the audit results, including any items disallowed...

  12. 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...

  13. A multidisciplinary audit of clinical coding accuracy in otolaryngology: financial, managerial and clinical governance considerations under payment-by-results.

    PubMed

    Nouraei, S A R; O'Hanlon, S; Butler, C R; Hadovsky, A; Donald, E; Benjamin, E; Sandhu, G S

    2009-02-01

    To audit the accuracy of otolaryngology clinical coding and identify ways of improving it. Prospective multidisciplinary audit, using the 'national standard clinical coding audit' methodology supplemented by 'double-reading and arbitration'. Teaching-hospital otolaryngology and clinical coding departments. Otolaryngology inpatient and day-surgery cases. Concordance between initial coding performed by a coder (first cycle) and final coding by a clinician-coder multidisciplinary team (MDT; second cycle) for primary and secondary diagnoses and procedures, and Health Resource Groupings (HRG) assignment. 1250 randomly-selected cases were studied. Coding errors occurred in 24.1% of cases (301/1250). The clinician-coder MDT reassigned 48 primary diagnoses and 186 primary procedures and identified a further 209 initially-missed secondary diagnoses and procedures. In 203 cases, patient's initial HRG changed. Incorrect coding caused an average revenue loss of 174.90 pounds per patient (14.7%) of which 60% of the total income variance was due to miscoding of a eight highly-complex head and neck cancer cases. The 'HRG drift' created the appearance of disproportionate resource utilisation when treating 'simple' cases. At our institution the total cost of maintaining a clinician-coder MDT was 4.8 times lower than the income regained through the double-reading process. This large audit of otolaryngology practice identifies a large degree of error in coding on discharge. This leads to significant loss of departmental revenue, and given that the same data is used for benchmarking and for making decisions about resource allocation, it distorts the picture of clinical practice. These can be rectified through implementing a cost-effective clinician-coder double-reading multidisciplinary team as part of a data-assurance clinical governance framework which we recommend should be established in hospitals.

  14. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... amounts or adjusts performance outcomes. The periodic audit provides some assurance that the reported... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits and award-specific audits of for-profit... Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants....

  15. Report: Audit of Financial Statements As of and for the Years Ended September 30, 2005 and 2004

    EPA Pesticide Factsheets

    Report #2006-1-00080, September 28, 2006. CSB's financial statements, as of and for the years ended September 30, 2005 and 2004, are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the USA.

  16. 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...

  17. The Audit Opinion of the DISA FY 2011 Working Capital Fund Financial Statements Was Not Adequately Supported

    DTIC Science & Technology

    2013-04-26

    President’s Council on Integrity and Efficiency MD&A Management Discussion and Analysis MFR Memorandum for Record NoF Notification of...memorandums for record ( MFRs ) would have a material impact on the financial statements and ultimately Acuity’s opinion, • perform adequate completeness...the deficiencies identified by DISA in its FBWT MFRs would impact the reliability of the financial statements and ultimately Acuity’s opinion

  18. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 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.

  20. Report: Final Audit of Financial Statements of Nevada Drinking Water State Revolving Fund for the year ended June 30, 2001

    EPA Pesticide Factsheets

    Report #2003-1-00048, Jan 21, 2003. The Program’s financial statements are presented as an enterprise fund using the accrual method of accounting whereby revenues are recorded when earned and expenses are recorded when the related liability is incurred.

  1. Time to audit.

    PubMed

    Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K

    2012-09-01

    Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.

  2. DOD Financial Management: Improved Documentation Needed to Support the Air Force’s Military Payroll and Meet Audit Readiness Goals

    DTIC Science & Technology

    2015-12-01

    pervasive weaknesses in its financial and business management systems, as well as control deficiencies,5 which have adversely affected its ability to...manual processing (such as faxing or scanning); and is ultimately stored in electronic form in one of two Air Force document management systems, one of... management process a breakdown occurred, resulting in missing or incomplete documentation. While the Air Force was able to provide supporting

  3. Inspector General, DOD, Oversight of the Audit of the Military Retirement Trust Fund Financial Statements for FY 1998

    DTIC Science & Technology

    1999-03-05

    financial statements were free of material misstatements . Deloitte & Touche LLP noted that the electronic data processing systems used by the...that there were no material misstatements in the Principal Statements. "* There was no reportable noncompliance with laws and regulations tested... misstatement , and presented fairly, in all material respects, in conformity with the basis of accounting described in Note 1; and whether management’s

  4. 43 CFR 3190.2-3 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Audit. 3190.2-3 Section 3190.2-3 Public... and Gas Inspections: General § 3190.2-3 Audit. In maintaining financial records relating to the funds... tribes and contractors shall comply with generally accepted accounting principles and audit requirements...

  5. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the audit...

  6. 24 CFR 880.211 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24 CFR...

  7. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Audit. 882.124 Section 882.124...) 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. ...

  8. 28 CFR 31.201 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 1 2011-07-01 2011-07-01 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 and...

  9. 24 CFR 880.211 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24...

  10. 47 CFR 64.904 - Independent audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Independent audits. 64.904 Section 64.904... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.904 Independent audits. (a) Each carrier... independent auditor every two years, covering the prior two year period, or have a financial audit...

  11. 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...

  12. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) 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....

  13. 24 CFR 886.336 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the eligible owner of a project receiving financial assistance under this part, the audit requirements in...

  14. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Audit. 882.124 Section 882.124...) 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....

  15. 47 CFR 64.904 - Independent audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Independent audits. 64.904 Section 64.904... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.904 Independent audits. (a) Each carrier... independent auditor every two years, covering the prior two year period, or have a financial audit...

  16. 24 CFR 880.211 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24...

  17. 43 CFR 3190.2-3 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false Audit. 3190.2-3 Section 3190.2-3 Public... and Gas Inspections: General § 3190.2-3 Audit. In maintaining financial records relating to the funds... tribes and contractors shall comply with generally accepted accounting principles and audit...

  18. 24 CFR 880.211 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24...

  19. 24 CFR 880.211 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24...

  20. 28 CFR 31.201 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 28 Judicial Administration 1 2014-07-01 2014-07-01 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...

  1. 7 CFR 735.403 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Audits. 735.403 Section 735.403 Agriculture... Audits. (a) No later than 120 calendar days following the end of the provider's fiscal year, the provider authorized under §§ 735.401 and 735.402 must submit to FSA an annual audit level financial statement and...

  2. 47 CFR 64.904 - Independent audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Independent audits. 64.904 Section 64.904... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.904 Independent audits. (a) Each carrier... independent auditor every two years, covering the prior two year period, or have a financial audit...

  3. 7 CFR 735.403 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Audits. 735.403 Section 735.403 Agriculture... Audits. (a) No later than 120 calendar days following the end of the provider's fiscal year, the provider authorized under §§ 735.401 and 735.402 must submit to FSA an annual audit level financial statement and...

  4. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Audit. 882.124 Section 882.124...) 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....

  5. 43 CFR 3190.2-3 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false Audit. 3190.2-3 Section 3190.2-3 Public... and Gas Inspections: General § 3190.2-3 Audit. In maintaining financial records relating to the funds... tribes and contractors shall comply with generally accepted accounting principles and audit...

  6. 7 CFR 735.403 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Audits. 735.403 Section 735.403 Agriculture... Audits. (a) No later than 120 calendar days following the end of the provider's fiscal year, the provider authorized under §§ 735.401 and 735.402 must submit to FSA an annual audit level financial statement and...

  7. 28 CFR 31.201 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 1 2013-07-01 2013-07-01 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...

  8. 28 CFR 31.201 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 1 2012-07-01 2012-07-01 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...

  9. 43 CFR 3190.2-3 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false Audit. 3190.2-3 Section 3190.2-3 Public... and Gas Inspections: General § 3190.2-3 Audit. In maintaining financial records relating to the funds... tribes and contractors shall comply with generally accepted accounting principles and audit...

  10. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Audit. 882.124 Section 882.124...) 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....

  11. 7 CFR 735.403 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Audits. 735.403 Section 735.403 Agriculture... Audits. (a) No later than 120 calendar days following the end of the provider's fiscal year, the provider authorized under §§ 735.401 and 735.402 must submit to FSA an annual audit level financial statement and...

  12. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  13. 49 CFR 18.26 - Non-Federal audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 18.26 Non-Federal audits. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in..., “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an...

  14. 45 CFR 1183.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1183.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  15. 45 CFR 1174.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1174.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  16. 45 CFR 1157.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1157.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance..., “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an...

  17. 20 CFR 437.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 437.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits must be...

  18. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... audited as a major program using the risk-based audit approach described in § 3052.520 and, if not, the... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215... FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND...

  19. 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... 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...

  20. 12 CFR 621.31 - Non-audit services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

  1. 12 CFR 621.31 - Non-audit services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

  2. 12 CFR 621.31 - Non-audit services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

  3. Inventory auditing: a manufacturing perspective.

    PubMed

    Swartley, J A; Hall, J D

    1990-08-01

    Despite the mystery that usually surrounds the annual audit program, its plan is easy to understand if you learn the basic concerns of the auditor. A five-step inventory audit plan usually consists of proving that the inventory exists, is completely represented, belongs to the firm, is properly valued, and is properly classified. To develop the inventory audit plan, an auditor must verify a firm's system of internal controls, in addition to verifying management's financial assertions by obtaining evidence about them. The time, cost, and frequency of the inventory audit with even the best plans may vary because of changing factors.

  4. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 false Periodic audits and award-specific audits of for-profit participants. 603.645 Section 603.645 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The...

  5. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false Periodic audits and award-specific audits of for-profit participants. 603.645 Section 603.645 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The...

  6. Quality Control Review of the Defense Intelligence Agency, Office of Inspector General, Audit Division

    DTIC Science & Technology

    2015-02-26

    state of discipline, economy, and efficiency of the DIA. The audit staff’s primary function is contract performance, financial statement and... financial -related audits of DIA activities and programs world-wide. The DIA Inspector General reports to the Director of DIA. The Assistant Inspector...Acquisition and Contracting, Financial Management, and Financial Statement Audits . On December 29, 2012, the Audit Division established the

  7. 12 CFR 715.12 - Statutory audit remedies for Federal credit unions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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... deficiencies as defined in paragraph (c) of this section. (b) Financial statement audit required. The NCUA...

  8. 12 CFR 715.4 - Audit responsibility of the Supervisory Committee.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...) Financial statement audit option. Any federally-insured credit union, whether Federally- or State-chartered... obtaining an annual audit of its financial statements performed in accordance with GAAS by an independent... located. (A “financial statement audit” is distinct from a “supervisory committee audit,” although a...

  9. 38 CFR 41.505 - Audit reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... relation to the financial statements taken as a whole. (b) A report on internal control related to the financial statements and major programs. This report shall describe the scope of testing of internal control... internal control were disclosed by the audit of the financial statements and whether any such...

  10. Evaluation of medical audit.

    PubMed Central

    Robinson, M B

    1994-01-01

    OBJECTIVE--To review current knowledge of the effectiveness of medical audit programmes as a whole and of specific interventions within these programmes, as a means of changing clinical behaviour. CRITERIA FOR INCLUSION AND EXCLUSION OF PUBLISHED REPORTS--Articles listed on Medline from 1985-92 with key words "quality assurance" or "medical audit", and "evaluation" and relevant references from these articles, and from recently published reviews and reports on medical audit, were included. Excluded were simple descriptions of audit activity, replications of previous work, and publication in a language other than English. RESULTS--Evaluation of entire programmes of medical audit is unusual. Most reports concern specific interventions and focus particularly on the scientific and technical aspects of quality. These interventions may be classified by the means through which they attempt to achieve desired changes: patient characteristics; physician characteristics; administrative and organisational structures; and financial incentives. CONCLUSIONS--Knowledge about effective methods of bringing about specific changes in clinical behaviour is rudimentary. Impact is highly dependent on local factors, so generalisation of results to other settings is difficult. More qualitative research is needed to define the local factors which influence results. PMID:7964351

  11. 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.

  12. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the...

  13. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the...

  14. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the...

  15. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the...

  16. 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…

  17. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be... 21 Food and Drugs 9 2012-04-01 2012-04-01 false Non-Federal audit. 1403.26 Section 1403.26 Food... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration §...

  18. 22 CFR 135.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Non-Federal audit. 135.26 Section 135.26... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration §...

  19. 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) of...

  20. 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) of...

  1. 28 CFR 66.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 66.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  2. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the...; Executive Order 11541; and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  3. 15 CFR 24.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 24.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  4. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... appendix to part 80—Audit Requirements for State and Local Governments. Changes, Property, and Subawards ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees are responsible for obtaining audits in...

  5. 12 CFR 621.31 - Non-audit services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's...

  6. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance...

  7. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  9. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  10. 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…

  11. Chiropractic audits

    PubMed Central

    Freedman, Allan M

    2000-01-01

    This paper reviews the process which deals with audits of chiropractic billings. It includes the statutory right to review accounts, the factors which lead to a possible audit, the review process itself as well as the possible outcome of a review. Generally, the number of audits performed on professional practices is minimal in relation to the number of practitioners who submit billings for services. Audits are a matter of public necessity involving accountability to the patient and, if government billings are involved, to the public in general. It is incumbent upon the doctor to ensure that proper protocols exist within his or her office to ensure that an audit is nothing more than opening one’s office for an inspection which should satisfy all of the concerned parties as to legitimacy of the practitioner’s entitlement for reimbursement for services rendered.

  12. 10 CFR 603.660 - Other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Other audit requirements. 603.660 Section 603.660 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit...

  13. 10 CFR 603.660 - Other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false Other audit requirements. 603.660 Section 603.660 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit...

  14. 10 CFR 603.660 - Other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Other audit requirements. 603.660 Section 603.660 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit...

  15. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  16. 29 CFR 99.310 - Financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Financial statements. 99.310 Section 99.310 Labor Office of....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  17. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  18. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  19. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ... opinion on the financial statements or internal control over financial reporting. If more audit work is... section 20, ``System of Quality Control for a CPA Firm's Accounting and Auditing Practice'' with a... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard...

  20. 76 FR 79168 - U.S. Department of Energy Audit Guidance: For-Profit Recipients

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-21

    .... Department of Energy Audit Guidance: For-Profit Recipients AGENCY: U.S. Department of Energy. ACTION: Request... 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...

  1. 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.

  2. The Dutch surgical colorectal audit.

    PubMed

    Van Leersum, N J; Snijders, H S; Henneman, D; Kolfschoten, N E; Gooiker, G A; ten Berge, M G; Eddes, E H; Wouters, M W J M; Tollenaar, R A E M; Bemelman, W A; van Dam, R M; Elferink, M A; Karsten, Th M; van Krieken, J H J M; Lemmens, V E P P; Rutten, H J T; Manusama, E R; van de Velde, C J H; Meijerink, W J H J; Wiggers, Th; van der Harst, E; Dekker, J W T; Boerma, D

    2013-10-01

    In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch Institute for Clinical Auditing (DICA). This article illustrates key elements of the DSCA and results of three years of auditing. Key elements include: a leading role of the professional association with integration of the audit in the national quality assurance policy; web-based registration by medical specialists; weekly updated online feedback to participants; annual external data verification with other data sources; improvement projects. In two years, all Dutch hospitals participated in the audit. Case-ascertainment was 92% in 2010 and 95% in 2011. External data verification by comparison with the Netherlands Cancer Registry (NCR) showed high concordance of data items. Within three years, guideline compliance for diagnostics, preoperative multidisciplinary meetings and standardised reporting increased; complication-, re-intervention and postoperative mortality rates decreased significantly. The success of the DSCA is the result of effective surgical collaboration. The leading role of the ASN in conducting the audit resulted in full participation of all colorectal surgeons in the Netherlands. By integrating the audit into the ASNs' quality assurance policy, it could be used to set national quality standards. Future challenges include reduction of administrative burden; expansion to a multidisciplinary registration; and addition of financial information and patient reported outcomes to the audit data. Copyright © 2013 Elsevier Ltd. All rights reserved.

  3. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... respects in relation to the financial statements taken as a whole. (b) A report on internal control related... internal control and the results of the tests, and, where applicable, refer to the separate schedule of... reportable conditions in internal control were disclosed by the audit of the financial statements and...

  4. DOD Financial Management: Continued Actions Needed to Address Congressional Committee Panel Recommendations

    DTIC Science & Technology

    2015-09-01

    systems satisfy the computer control objectives established in GAO’s Federal Information System Control Audit Manua/.89 DOD Actions: According to the...strategy and methodology, (2) challenges to achieving financial management reform and auditability , (3) financial management workforce, and (4...implementing each of the 29 recommendations made by the House Armed Services Committee Panel on Defense Financial Management and Auditability Reform

  5. 76 FR 77270 - Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Financial...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-12

    ... certain financial information, including audited (if available) or (if not) unaudited financial statements... CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Financial... Reduction Act, of its ] collection of information for annual financial and actuarial information...

  6. 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.

  7. 29 CFR 99.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...

  8. 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;…

  9. 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 financial...

  10. 24 CFR 232.1009 - Financial reports.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Financial reports. 232.1009 Section... Financial reports. The borrower must provide HUD and lender an audited annual financial report based on an....801 and 24 CFR 200.36. Operators must submit financial statements quarterly within 30 calendar days...

  11. 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...

  12. 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...

  13. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 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...

  14. 24 CFR 232.1009 - Financial reports.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Financial reports. 232.1009 Section... Financial reports. The borrower must provide HUD and lender an audited annual financial report based on an....801 and 24 CFR 200.36. Operators must submit financial statements quarterly within 30 calendar days...

  15. 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...

  16. 34 CFR 668.172 - Financial ratios.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 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...

  17. 34 CFR 668.172 - Financial ratios.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 3 2012-07-01 2012-07-01 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. 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.

  19. Safety Auditing and Assessments

    NASA Astrophysics Data System (ADS)

    Goodin, Ronnie

    2005-12-01

    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.

  20. 46 CFR 232.6 - Financial report filing requirement.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Financial report filing requirement. 232.6 Section 232.6... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report.... The annual financial report shall be reconciled to the financial statements audited by independent...

  1. 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.

  2. 45 CFR 1174.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1174... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  3. 45 CFR 1183.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1183... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  4. 45 CFR 1183.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1183... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  5. 45 CFR 1174.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1174... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be...

  6. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 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, 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...

  9. 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... 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...

  10. 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... 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)...

  11. 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... 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....

  12. The Impact of a Curriculum Audit on Student Achievement

    ERIC Educational Resources Information Center

    Minor, Cheryl B.

    2014-01-01

    Lead educational agencies (LEDs), school administrators, and teachers do not appear to grasp the influence of curriculum audits on students' academic performance relative to the level of recommendations that are implemented. Failure to comply fully with audit recommendations can have negative implications on a district's financial status and…

  13. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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 are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  14. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 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 are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  15. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  16. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  17. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE, LOCAL, AND TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible...) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations...

  18. 29 CFR 97.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Secretary of Labor UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.26 Non-Federal audit. (a) Basic... Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local...

  19. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 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. Grantees... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments...

  20. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  1. 29 CFR 97.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Secretary of Labor UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.26 Non-Federal audit. (a) Basic... Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local...

  2. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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 are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit...

  3. 29 CFR 97.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Secretary of Labor UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.26 Non-Federal audit. (a) Basic... Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local...

  4. 22 CFR 135.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Foreign Relations DEPARTMENT OF STATE MISCELLANEOUS UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 135.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...

  5. 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…

  6. The Impact of a Curriculum Audit on Student Achievement

    ERIC Educational Resources Information Center

    Minor, Cheryl B.

    2014-01-01

    Lead educational agencies (LEDs), school administrators, and teachers do not appear to grasp the influence of curriculum audits on students' academic performance relative to the level of recommendations that are implemented. Failure to comply fully with audit recommendations can have negative implications on a district's financial status and…

  7. 7 CFR 550.24 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Non-Federal audits. 550.24 Section 550.24 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL RESEARCH SERVICE, DEPARTMENT OF... Financial Management § 550.24 Non-Federal audits. (a) Cooperators and subrecipients that are institutions of...

  8. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Non-Federal audit. 85.26 Section 85.26 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  9. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Non-Federal audit. 85.26 Section 85.26 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  10. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Non-Federal audit. 85.26 Section 85.26 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  11. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Non-Federal audit. 85.26 Section 85.26 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  12. 48 CFR 42.101 - Contract audit responsibilities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... requesting activity, based on the auditor's analysis of the contractor's financial and accounting records or... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Audit Services 42.101 Contract... contractor. In those instances, the two agencies shall agree on the most efficient and economical approach...

  13. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  14. 20 CFR 437.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 437... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits must...

  15. 20 CFR 437.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 437... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits must...

  16. 7 CFR 550.24 - Non-Federal audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 6 2011-01-01 2011-01-01 false Non-Federal audits. 550.24 Section 550.24 Agriculture... AGRICULTURE GENERAL ADMINISTRATIVE POLICY FOR NON-ASSISTANCE COOPERATIVE AGREEMENTS Management of Agreements Financial Management § 550.24 Non-Federal audits. (a) Cooperators and subrecipients that are institutions...

  17. 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...

  18. 17 CFR 210.2-06 - Retention of audit and review records.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 the... accountant shall retain records relevant to the audit or review, including workpapers and other documents...

  19. 7 CFR 4280.140 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Financial statements. 4280.140 Section 4280.140... statements. (a) The financial information required in § 4280.116(b)(3)(v) and (b)(4) is required for the... annual audited financial statements, at its sole discretion when the Agency is concerned about the...

  20. 7 CFR 4280.140 - Financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Financial statements. 4280.140 Section 4280.140... statements. (a) The financial information required in § 4280.116(b)(3)(v) and (b)(4) is required for the... annual audited financial statements, at its sole discretion when the Agency is concerned about the...

  1. 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...

  2. 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...

  3. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 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...

  4. 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...

  5. Audit in public administration’s information systems - External or internal?

    NASA Astrophysics Data System (ADS)

    Drljača, D.; Latinović, B.

    2017-05-01

    Audit of the information system, thanks to the increased use of ICT and related cyber-crime, becomes a very important process in modern companies and institutions. It is usual to engage or outsource a third party for independent financial audit. But what about auditing of the information system of public administration institutions? This paper gives an introduction to possible aspects of information system’s audit with the aim to discuss possible answer on the question in the title.

  6. Aspects of audit. 4: Acceptability of audit.

    PubMed

    Shaw, C D

    1980-06-14

    Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards review organisation devised by the Federal Government in the United States.

  7. 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 OF...

  8. 50 CFR 81.15 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 50 Wildlife and Fisheries 9 2012-10-01 2012-10-01 false Audits. 81.15 Section 81.15 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH RESTORATION PROGRAM CONSERVATION OF ENDANGERED AND THREATENED SPECIES OF FISH...

  9. 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.…

  10. 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...

  11. 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 by an independent auditor every two years, covering the prior two year period. In either case, the... a written communication that expresses an opinion that the systems, processes, and procedures...

  12. 47 CFR 64.904 - Independent audits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... independent auditor every two years, covering the prior two year period, or have a financial audit performed by an independent auditor every two years, covering the prior two year period. In either case, the... a written communication that expresses an opinion that the systems, processes, and procedures...

  13. 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.…

  14. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... operations and financial strategies. In those cases where revenues from multiple sources are pledged as...) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting and preparation of financial statements. Annual organization-wide financial statements must be prepared on the...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... operations and financial strategies. In those cases where revenues from multiple sources are pledged as...) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting and preparation of financial statements. Annual organization-wide financial statements must be prepared on the...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... operations and financial strategies. In those cases where revenues from multiple sources are pledged as...) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting and preparation of financial statements. Annual organization-wide financial statements must be prepared on the...

  17. Financial and Cost Aspects of Other Transactions.

    DTIC Science & Technology

    1998-08-24

    0ort 0 ..... ... s.. FINANCIAL AND COST ASPECTS OF OTHER TRANSACTIONS Report Number 98-191 August 24, 1998 Office of the Inspector General...Audit Report on Financial and Cost Aspects of Other Transactions (Report No. 98-191) We are providing this final report for review and comment. This... transactions ." The second audit report will discuss the review of costs charged to the agreements by the "other transaction " participant(s). "Other

  18. 24 CFR 902.33 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM Financial Condition Indicator § 902.33 Financial reporting requirements. (a) Annual financial report. All PHAs must submit their unaudited and audited... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Financial reporting...

  19. 24 CFR 902.33 - Financial reporting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM Financial Condition Indicator § 902.33 Financial reporting requirements. (a) Annual financial report. All PHAs must submit their unaudited and audited... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Financial reporting requirements...

  20. 24 CFR 902.33 - Financial reporting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM Financial Condition Indicator § 902.33 Financial reporting requirements. (a) Annual financial report. All PHAs must submit their unaudited and audited... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Financial reporting requirements...

  1. 25 CFR 571.14 - Relationship of financial statements to fee assessment reports.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...

  2. 25 CFR 571.14 - Relationship of financial statements to fee assessment reports.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 10 2014-01-01 2014-01-01 false Financial condition requirement for insurance... membership: (i) Financial statements. An independent audit conducted within the prior year in accordance with... statements, if available, and financial statements for the two years prior to the most recent audited...

  4. 25 CFR 571.14 - Relationship of financial statements to fee assessment reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...

  5. 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

  6. 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

  7. 24 CFR 902.64 - PHAS scoring and audit reviews.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., or audit are deficient, HUD may adjust the financial indicator score to zero and/or reduce the... PHAS score under individual indicators or subindicators, or its overall PHAS score, may be changed by... month after the submission due date for financial data or one month after submission by the PHA of its...

  8. 24 CFR 902.64 - PHAS scoring and audit reviews.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., or audit are deficient, HUD may adjust the financial indicator score to zero and/or reduce the... PHAS score under individual indicators or subindicators, or its overall PHAS score, may be changed by... month after the submission due date for financial data or one month after submission by the PHA of its...

  9. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  10. 29 CFR 99.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., the auditor shall: (i) Plan the testing of internal control over major programs to support a low... Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope...) Financial statements. The auditor shall determine whether the financial statements of the auditee...

  11. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and Drugs OFFICE OF NATIONAL DRUG CONTROL POLICY UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... covering financial audits. (b) Subgrantees. State or local governments, as those terms are defined for...

  12. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  13. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  14. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  15. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  16. 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.

  17. 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

  18. 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.

  19. Computerizing Audit Studies.

    PubMed

    Lahey, Joanna N; Beasley, Ryan A

    2009-06-01

    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.

  20. 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

  1. 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.

  2. 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.

  3. Obstetric audit in resource-poor settings: lessons from a multi-country project auditing 'near miss' obstetrical emergencies.

    PubMed

    Filippi, Veronique; Brugha, Ruairi; Browne, Edmund; Gohou, Valerie; Bacci, Alberta; De Brouwere, Vincent; Sahel, Amina; Goufodji, Sourou; Alihonou, Eusebe; Ronsmans, Carine

    2004-01-01

    This paper outlines the practical steps involved in setting up and running multi-professional, in-depth case reviews of 'near miss' obstetrical complications. It draws on lessons learned in 12 referral hospitals in Benin, Côte d'Ivoire, Ghana and Morocco. A range of feasibility indicators are presented which measured the implementation and frequency of audit activities, the quality of participation, adherence to the planned protocol for the near-miss audits, the quality of audit discussions and the sustainability of the project. Although the principles of the audit approach were well accepted and implemented everywhere, near-miss audits appeared most successful in first referral level hospitals. Contextual factors that determine the successful implementation of near-miss audit include staff finding adequate time for audit activities, financial incentives to groups rather than individuals, involvement of senior staff and hospital managers, the ease of communication in smaller units, the employment of social workers for the incorporation of women's views at audits, and the strength of external support provided by the research team. The poor quality of information recorded in case notes was recognized everywhere as a deficiency, but did not present a major obstacle to effective case reviews. Ownership and leadership within the hospital, more easily achieved in the first-level referral hospitals, were probably the most important determinants of successful implementation. Sustainability requires a commitment to audit from policy makers and managers at higher levels of the health system and some devolution of resources for implementing recommendations.

  4. 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.

  5. Annual Financial Report, 1988-1989.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia.

    Public education financial data obtained from South Carolina local school district audits and the State Department of Education for fiscal year 1988-89 are provided in a standardized format. Caution is recommended when comparing financial data in this report with earlier years as several reporting changes were incorporated that are not comparable…

  6. 12 CFR 1010.112 - Financial information.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... (c) If the developer's financial statements have been audited, did the accountant qualify the opinion...) Reporting Requirements § 1010.112 Financial information. (a) The information required by paragraphs (b) and (c) of this section need appear only if the answer to the question is an affirmative one. (b) Has...

  7. 38 CFR 77.19 - Financial management.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Financial management. 77....19 Financial management. (a) All recipients will comply with applicable requirements of the Single Audit Act Amendments of 1996, as implemented by 2 CFR part 200. (b) All grantees must use a...

  8. 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…

  9. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 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 and...

  10. The Legal Audit: Preventing Problems.

    ERIC Educational Resources Information Center

    Perlman, Daniel H.

    1987-01-01

    Suffolk University initiated two audits that proved beneficial: a legal audit and an insurance audit. A legal audit involves having an attorney review a college's contracts, personnel handbooks, catalogs, etc., in order to anticipate and prevent problems. An insurance audit reviews an institution's risk coverage. (MLW)

  11. The Legal Audit: Preventing Problems.

    ERIC Educational Resources Information Center

    Perlman, Daniel H.

    1987-01-01

    Suffolk University initiated two audits that proved beneficial: a legal audit and an insurance audit. A legal audit involves having an attorney review a college's contracts, personnel handbooks, catalogs, etc., in order to anticipate and prevent problems. An insurance audit reviews an institution's risk coverage. (MLW)

  12. 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...

  13. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 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...

  14. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 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. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 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...

  16. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Director may waive the requirement for audited financial statements for good cause shown by the Participant...) Business Development Miscellaneous Reporting Requirements § 124.602 What kind of annual financial statement... must submit to SBA audited annual financial statements prepared by a licensed independent...

  17. 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

  18. 17 CFR 210.2-06 - Retention of audit and review records.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... review, and (2) Contain conclusions, opinions, analyses, or financial data related to the audit or review... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... of an issuer's financial statements to which section 10A(a) of the Securities Exchange Act of...

  19. 10 CFR 603.655 - Frequency of periodic 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 § 603.655 Frequency of periodic audits of for-profit participants. If an expenditure-based... during the first year of the award, when the participant has its IPA do its next financial statement...

  20. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 expenditure-based... during the first year of the award, when the participant has its IPA do its next financial statement...

  1. 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.

  2. 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.

  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. Quality Control Review of BDO USA, LLP FY 2013 Single Audit of Advanced Technology International

    DTIC Science & Technology

    2014-11-03

    Report No. DODIG-2015-027 N o v e m b e r 3 , 2 0 1 4 Quality Control Review of BDO USA, LLP FY 2013 Single Audit of Advanced Technology...Single Audit of Advanced Technology International 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e...Directors Advanced Technology International Chief Financial Officer and Treasurer Advanced Technology International Audit Partner BDO USA, LLP SUBJECT

  5. 28 CFR 33.50 - General financial requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... information on cost allowability, methods of payment, audit, accounting systems and financial records. ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false General financial requirements. 33.50... Criminal Justice Block Grants Additional Requirements § 33.50 General financial requirements. Grants...

  6. 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.

  7. Auditing Organizational Security

    DTIC Science & Technology

    2017-01-01

    and risks, including the control of security, human factors and other activities that affect the organization’s performance , condition or safety...Managing organizational security is no different from managing any other of the command’s missions. Establish your policies, goals and risk...parameters; implement, train, measure and benchmark them. And then audit, audit, audit. Today, more than ever, Organizational Security is an essential

  8. Reducing healthcare costs facilitated by surgical auditing: a systematic review.

    PubMed

    Govaert, Johannes Arthuur; van Bommel, Anne Charlotte Madeline; van Dijk, Wouter Antonie; van Leersum, Nicoline Johanneke; Tollenaar, Robertus Alexandre Eduard Mattheus; Wouters, Michael Wilhemus Jacobus Maria

    2015-07-01

    Surgical auditing has been developed in order to benchmark and to facilitate quality improvement. The aim of this review is to determine if auditing combined with systematic feedback of information on process and outcomes of care results in lower costs of surgical care. A systematic search of published literature before 21-08-2013 was conducted in Pubmed, Embase, Web of Science, and Cochrane Library. Articles were selected if they met the inclusion criteria of describing a surgical audit with cost-evaluation. The systematic search resulted in 3608 papers. Six studies were identified as relevant, all showing a positive effect of surgical auditing on quality of healthcare and therefore cost savings was reported. Cost reductions ranging from $16 to $356 per patient were seen in audits evaluating general or vascular procedures. The highest potential cost reduction was described in a colorectal surgical audit (up to $1,986 per patient). All six identified articles in this review describe a reduction in complications and thereby a reduction in costs due to surgical auditing. Surgical auditing may be of greater value when high-risk procedures are evaluated, since prevention of adverse events in these procedures might be of greater clinical and therefore of greater financial impact. This systematic review shows that surgical auditing can function as a quality instrument and therefore as a tool to reduce costs. Since evidence is scarce so far, further studies should be performed to investigate if surgical auditing has positive effects to turn the rising healthcare costs around. In the future, incorporating (actual) cost analyses and patient-related outcome measures would increase the audits' value and provide a complete overview of the value of healthcare.

  9. FY 2000 DOD Superfund Financial Transactions

    DTIC Science & Technology

    2001-08-16

    changes to CERCLA , and the legislative proposal was not sent to Congress. After 20 years of audits and now excellent Superfund financial records at the...FY 2000 DOD SUPERFUND FINANCIAL TRANSACTIONS Report No. D-2001-174 August 16, 2001 Office of the...FY 2000 DOD Superfund Financial Transactions Contract Number Grant Number Program Element Number Author(s) Project Number Task Number Work Unit

  10. Audit in clinical practice.

    PubMed

    Modayil, Prince Cheriyan; Panchikkeel, Ragesh Kuyyattil; Alex, Nisha

    2009-06-01

    Audit dates back to as early as 1750 BC when king Hammurabi of Babylon instigated audit for clinicians with regard to outcome. Clinical audit is a way of fi nding out whether we are doing what we should be doing. It also verifi es whether we are applying the best practice. An audit cycle involves setting-up of standards, measuring current practice, comparing results with standards (criteria), changing practice and re-auditing to make sure practice has improved A 'clinical audit' is a quality improvement process that seeks to improve patient care and clinical outcomes through a systematic review of care against explicit criteria, and the implementation of change. Changes are implemented at an individual, team or service level and a subsequent re-audit is done to confi rm improvement in health care delivery. The importance of audit in healthcare sector needs to be appreciated by the relevant authorities. The most frequently cited barrier to successful audit is the failure of organizations to provide suffi cient fund and protected time for healthcare teams.

  11. Coding for surgical audit.

    PubMed

    Pettigrew, R A; van Rij, A M

    1990-05-01

    A simple system of codes for operations, diagnoses and complications, developed specifically for computerized surgical audit, is described. This arose following a review of our established surgical audit in which problems in the retrieval of data from the database were identified. Evaluation of current methods of classification of surgical data highlighted the need for a dedicated coding system that was suitable for classifying surgical audit data, enabling rapid retrieval from large databases. After 2 years of use, the coding system has been found to fulfil the criteria of being sufficiently flexible and specific for computerized surgical audit, yet simple enough for medical staff to use.

  12. 34 CFR 668.27 - Waiver of annual audit submission requirement.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... requirements contained in paragraph (c) of this section and posts a letter of credit in the amount determined... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for which the institution last submitted compliance and financial statement audits if the award year...

  13. 78 FR 41804 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-11

    ... SPACE ADMINISTRATION NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting. AGENCY... Administration announces a meeting of the Audit, Finance and Analysis Committee of the NASA Advisory Council (NAC...: Finance Update Strategy, Performance, Budget Update Conference Cost Reporting Update FY 2013 Financial...

  14. 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...

  15. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 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...

  16. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 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...

  17. 22 CFR 96.33 - Budget, audit, insurance, and risk assessment requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 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...

  18. 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...

  19. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and financial assistance instrument claims excluded. 1015.103 Section...

  20. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 false Frequency of periodic audits of for-profit participants. 603.655 Section 603.655 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an expenditure-based...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Frequency of periodic audits of for-profit participants. 603.655 Section 603.655 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an expenditure-based...

  2. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false Frequency of periodic audits of for-profit participants. 603.655 Section 603.655 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an expenditure-based...

  3. 41 CFR 102-118.325 - Must I get approval for my agency's prepayment audit program?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Must I get approval for... Approved Program § 102-118.325 Must I get approval for my agency's prepayment audit program? Yes, your agency must get approval for your prepayment audit program. The highest level budget or financial...

  4. 41 CFR 102-118.325 - Must I get approval for my agency's prepayment audit program?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Must I get approval for... Approved Program § 102-118.325 Must I get approval for my agency's prepayment audit program? Yes, your agency must get approval for your prepayment audit program. The highest level budget or financial...

  5. 41 CFR 102-118.325 - Must I get approval for my agency's prepayment audit program?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Must I get approval for... Approved Program § 102-118.325 Must I get approval for my agency's prepayment audit program? Yes, your agency must get approval for your prepayment audit program. The highest level budget or financial...

  6. 41 CFR 102-118.325 - Must I get approval for my agency's prepayment audit program?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Must I get approval for... Approved Program § 102-118.325 Must I get approval for my agency's prepayment audit program? Yes, your agency must get approval for your prepayment audit program. The highest level budget or financial...

  7. 41 CFR 102-118.325 - Must I get approval for my agency's prepayment audit program?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Must I get approval for... Approved Program § 102-118.325 Must I get approval for my agency's prepayment audit program? Yes, your agency must get approval for your prepayment audit program. The highest level budget or financial...

  8. 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.

  9. 75 FR 29706 - Notice of Funding Availability (NOFA) for Energy Audits and Renewable Energy Development...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-27

    ... harvested in accordance with applicable law and land management plans and the requirements for old-growth..., or contractors will be used; (6) The most recent financial audit (not more than 18 months old) of the...

  10. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis"

    ERIC Educational Resources Information Center

    Woods, Margaret

    2011-01-01

    The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

  11. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis"

    ERIC Educational Resources Information Center

    Woods, Margaret

    2011-01-01

    The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

  12. 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... developed cost reporting tool during an audit year, that tool must be used for the Medicaid State plan...

  13. 17 CFR 210.8-02 - Annual financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of... an audited balance sheet as of the end of each of the most recent two fiscal years, or as of a date... preceding the date of the most recent audited balance sheet (or such shorter period as the registrant has...

  14. 17 CFR 210.8-02 - Annual financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of... an audited balance sheet as of the end of each of the most recent two fiscal years, or as of a date... preceding the date of the most recent audited balance sheet (or such shorter period as the registrant has...

  15. 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…

  16. 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

  17. 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)

  18. 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)

  19. 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.

  20. 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…

  1. 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…

  2. Internal audit consider the implications.

    PubMed

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

    Internal audit can not only allay external and internal concerns about appropriateness of business operations, but also help improve efficiency and the bottom line. To get an internal audit function under way, healthcare organizations need to obtain board buy-in, form an audit committee of the board, determine resources needed, perform a risk assessment, and develop an internal audit plan.

  3. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Condensed financial... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... audited consolidated financial statements are required. The financial information required need not be...

  4. 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

    ... planning, design, development, implementation and maintenance of the Department-wide financial systems...: Immediate Office (AMS) Office of Financial Policy and Reporting (AMS1) Office of Financial Systems Policy... audited financial statements; and (7) Maintains a system for tracking and improving cash and credit...

  5. 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.

  6. Audits of radiopharmaceutical formulations

    SciTech Connect

    Castronovo, F.P. Jr. )

    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.

  7. 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…

  8. 50 CFR 82.14 - Inspection and audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) 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 of...

  9. 50 CFR 82.14 - Inspection and audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH RESTORATION PROGRAM ADMINISTRATIVE PROCEDURES FOR GRANTS-IN-AID (MARINE MAMMAL PROTECTION ACT OF 1972) Administration § 82.14 Inspection and audit. (a) Supervision of...

  10. 50 CFR 82.14 - Inspection and audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) 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 of...

  11. 50 CFR 82.14 - Inspection and audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) 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 of...

  12. 50 CFR 82.14 - Inspection and audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH RESTORATION PROGRAM ADMINISTRATIVE PROCEDURES FOR GRANTS-IN-AID (MARINE MAMMAL PROTECTION ACT OF 1972) Administration § 82.14 Inspection and audit. (a) Supervision of...

  13. 78 FR 75920 - Advisory Council on Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-13

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards AGENCY: U.S. Government Accountability Office..., Director, Financial Management and Assurance, U.S. Government Accountability Office. BILLING CODE 1610-02-M...

  14. 7 CFR 1944.422 - Audit and other report requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., public colleges, and universities if they are excluded from the audit requirements of paragraph (b) of... accounts. (3) Nonprofit organizations that receive less than $25,000 a year in Federal financial assistance... its successor agency under Public Law 103-354 provided the major portion of Federal...

  15. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... respects in relation to the auditee's financial statements taken as a whole. (c) Internal control. (1) In... internal control over Federal programs sufficient to plan the audit to support a low assessed level of... shall: (i) Plan the testing of internal control over major programs to support a low assessed level...

  16. 7 CFR 3052.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., the auditor shall: (i) Plan the testing of internal control over major programs to support a low... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.500 Scope of... statements. The auditor shall determine whether the financial statements of the auditee are presented...

  17. 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…

  18. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Non-Federal audits. 226.26 Section 226.26 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal...

  19. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Non-Federal audits. 226.26 Section 226.26 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal...

  20. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Non-Federal audits. 226.26 Section 226.26 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal...

  1. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Non-Federal audits. 226.26 Section 226.26 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal...

  2. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Non-Federal audits. 226.26 Section 226.26 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal...

  3. 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... General, U.S. Department of Energy, P.O. Box 1328, Oak Ridge, Tennessee 37831-1328. For recipients...

  4. 10 CFR 611.109 - Audit and access to records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Borrower, shall keep such records concerning the project as are necessary, including the Application, Term... documentation, financial statements, audit reports of independent accounting firms, lists of all project assets and non-project assets pledged as security for the loan, all off-take and other revenue producing...

  5. 15 CFR 296.12 - Reporting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... principles. The purpose of the technical reporting is to monitor “best effort” progress toward overall project goals. The purpose of the business reporting is to monitor project performance against the Program... evaluation. The purpose of the financial reporting is to monitor the status of project funds. The audit...

  6. 12 CFR 621.31 - Non-audit services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Non-audit services. 621.31 Section 621.31 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS... that institution: (1) Bookkeeping, (2) Financial information systems design, (3) Appraisal and...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. Computers and audit

    PubMed Central

    Fitter, M.J.; Evans, A.R.; Garber, J.R.

    1985-01-01

    A computerized information system was installed in a large group practice. This paper describes how the computer system was used for the systematic auditing of clinical activities, and also demonstrates how it acted as a catalyst for the review and changes of administrative and management procedures. An analysis of the issues that arose in an audit group is used to identify how the objectives and activities of the group evolved with experience. It is demonstrated that a computer system and audit can complement and enhance each other to the benefit of clinical and managerial decision making. PMID:4078807

  12. 32 CFR 37.655 - Must I specify the frequency of IPAs' periodic audits of for-profit participants?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.655..., when the participant has its IPA do its next financial statement audit, unless the participant already...

  13. Environmental Auditing Policy Statement

    EPA Pesticide Factsheets

    EPA's policy on the use of environmental auditing by regulated entities to help achieve and maintain compliance with environmental laws and regulations, as well as to help identify and correct unregulated environmental hazards.

  14. 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.

  15. Significant event auditing.

    PubMed

    Pringle, M

    2000-12-01

    Significant event auditing has been described for 5 years and it is slowly gaining credibility as an effective method of quality assurance in British general practice. This paper describes what it is, what its background is, how it is done and whether it is effective. While it needs a positive team culture - and therefore may not suit every practice - where it is used it appears to be a useful adjunct to a clinical audit programme.

  16. Understanding Audit in Obstetrics.

    PubMed

    Eralil, Georgy Joy

    2016-10-01

    Aim of this audit is to analyse indication and proportion of babies delivered by elective caesarean section at less than 39(+0) weeks of gestation exposed to antenatal corticosteroids performed in a Premier Hospital, Hywel Dda Health University. The second aim was to learn how an audit can be done and used for improving clinical practice. Present study involved all patients who underwent elective caesarean delivery before 39 weeks completed period of gestation in August and September 2014. Data collected from medical record tracking using ICD-9 codes and analysed by clinical audit department. Patients who underwent elective caesarean section after 39 weeks completed period of gestation. The audit showed 66.6 % of patients were given antenatal corticosteroids. The observation was discussed in consultant meetings, labour forum, and was send as e-mail to every one working in Department of Obstetrics and Gynaecology. The goal was 100 %. Reaudit is to be performed in year time to know the effect of change in practice. All successful audits are structured programmes with realistic aims and objectives, leadership and attitude of senior management, nondirective, hands-on approach, support of staff, strategy groups and regular discussions, emphasis on team working and support, environment conducive to conducting audit.

  17. General Fund Enterprise Business System Did Not Provide Required Financial Information

    DTIC Science & Technology

    2012-03-26

    DCMO Deputy Chief Management Officer DoD COA DoD Standard Chart of Accounts ERP Enterprise Resource Planning FFMIA Federal Financial Management...reliable financial information and to deter fraud, waste, and abuse of Government resources . The Federal Financial Management Improvement Act of 1996...Statement of Budgetary Resources in 2014, while still achieving full audit readiness by 2017. To contribute to its ability to achieve audit

  18. Review of Undergraduate Student Financial Aid in Virginia's Public Institutions. Report of the Joint Legislative Audit and Review Commission to the Governor and the General Assembly of Virginia. House Document No. 11.

    ERIC Educational Resources Information Center

    Virginia State General Assembly, Richmond. Joint Legislative Audit and Review Commission.

    This study, mandated by Virginia law in 1999, reviews need-based student financial aid programs. The mandate specifies that the study must review policies and implementation strategies used in other states; present alternative policies and administrative structures for need-based programs in Virginia; provide alternatives for a simplified,…

  19. 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)

  20. 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.

  1. 45 CFR 305.60 - Types and scope of Federal audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... HUMAN SERVICES PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, AND PENALTIES § 305.60... used to process the data in calculating performance indicators under this part; (b) Also, OCSE will conduct audits to determine the adequacy of financial management of the State IV-D program, including...

  2. 45 CFR 305.60 - Types and scope of Federal audits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... HUMAN SERVICES PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, AND PENALTIES § 305.60... used to process the data in calculating performance indicators under this part; (b) Also, OCSE will conduct audits to determine the adequacy of financial management of the State IV-D program, including...

  3. 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…

  4. 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 Matters...

  5. 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 § 603.640...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... connection with the audit or review, and (2) Contain conclusions, opinions, analyses, or financial data... determined based on an objective analysis of the facts and circumstances. Such documents and records include...

  7. 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…

  8. 10 CFR 603.640 - Audits of for-profit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 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 § 603.640...

  9. 10 CFR 603.640 - Audits of for-profit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 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 § 603.640...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 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 § 603.640...

  11. 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 § 603.640...

  12. 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.

  13. 10 CFR 603.1295 - Periodic audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of...

  14. 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 accordance...

  15. 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 standards...

  16. 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 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...

  17. 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...

  18. 10 CFR 603.1295 - Periodic audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of...

  19. Semiannual report to Congress on Inspector General audit reports, April 1--September 30, 1996

    SciTech Connect

    1996-11-01

    This is the Secretary of Energy`s fifteenth 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, 1996, through September 30, 1996, the Department took final action on 34 operational, financial, and preaward audit reports. At the end of the period 87 reports awaited final action. Final action was taken on seven 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 Generator 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 action on each of these reports.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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)

  7. 2 CFR 200.91 - Student Financial Aid (SFA).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Student Financial Aid (SFA). 200.91 Section... AUDIT REQUIREMENTS FOR FEDERAL AWARDS Acronyms and Definitions Acronyms § 200.91 Student Financial Aid (SFA). SFA means Federal awards under those programs of general student assistance, such as...

  8. 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…

  9. 1984 and the Medical Audit

    PubMed Central

    Gibson, Gary

    1984-01-01

    Medical audit in its various forms pervades our practices and our medical thinking in 1984. It includes a wide range of purposes and functions, most of which need not be seen as an external “Big Brother”. Some form of audit, at least internal, is inherent in professionalism. This article reviews the concepts and principles of medical audit with special emphasis on how to stay out of trouble when faced with external audits done for monitoring purposes. PMID:20469422

  10. 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.

  11. 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…

  12. Auditing of chromatographic data.

    PubMed

    Mabie, J T

    1998-01-01

    During a data audit, it is important to ensure that there is clear documentation and an audit trail. The Quality Assurance Unit should review all areas, including the laboratory, during the conduct of the sample analyses. The analytical methodology that is developed should be documented prior to sample analyses. This is an important document for the auditor, as it is the instrumental piece used by the laboratory personnel to maintain integrity throughout the process. It is expected that this document will give insight into the sample analysis, run controls, run sequencing, instrument parameters, and acceptance criteria for the samples. The sample analysis and all supporting documentation should be audited in conjunction with this written analytical method and any supporting Standard Operating Procedures to ensure the quality and integrity of the data.

  13. 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. © 2015 The Author(s).

  14. 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

  15. 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…

  16. 17 CFR 1.52 - Self-regulatory organization adoption and surveillance of minimum financial requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Miscellaneous § 1.52 Self-regulatory organization adoption and surveillance of minimum financial requirements... the minimum financial and related reporting requirements adopted by such self-regulatory organizations... monitoring and auditing for compliance with the minimum financial rules of the self-regulatory...

  17. 12 CFR 925.11 - Financial condition requirement for applicants other than insurance companies.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the date the Bank receives the application; (2) Financial statement. In order of preference: the most... recent review of the applicant's financial statements by external auditors; the most recent Compilation of the applicant's financial statements by external auditors; or the most recent audit of...

  18. [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.

  19. Passing the Audition

    ERIC Educational Resources Information Center

    Poliniak, Susan

    2012-01-01

    Auditioning is often uncomfortable but can lead to great rewards. Music educators can do much to help their students be at their best in front of a panel. In this article, four experts share their experiences as adjudicators and their advice on how best to prepare students for the process.

  20. From Auditing to Editing.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    Clarity in communication is important for workers in the General Accounting Office since much of the auditing work must be committed to paper if Congress, government officials and employees, or the public are to benefit. As a result an extensive writing improvement program was launched and this booklet written. Part 1 covers basic communication…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. Passing the Audition

    ERIC Educational Resources Information Center

    Poliniak, Susan

    2012-01-01

    Auditioning is often uncomfortable but can lead to great rewards. Music educators can do much to help their students be at their best in front of a panel. In this article, four experts share their experiences as adjudicators and their advice on how best to prepare students for the process.

  6. 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.

  7. Questionable hospital financial relationships with physicians.

    PubMed

    Mustard, Lewis W

    2009-01-01

    Hospital and physician financial relationships are coming under even more scrutiny by the Centers for Medicare & Medicaid Services (CMS) and the Office of Inspector General. Clearly, CMS intends to audit vastly more hospital-physician financial relationships as part of Stark compliance. CMS has already begun sending a Disclosure of Financial Relationship Report to 400 hospitals as part of enforcing the Deficit Reduction Act. Those hospitals that do not respond truthfully and promptly may be subject to noncompliance with a Medicare condition of participation and therefore ineligible to participate in the Medicare and Medicaid Programs.

  8. 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.

  9. Reviewing audit: barriers and facilitating factors for effective clinical audit

    PubMed Central

    Johnston, G; Crombie, I; Alder, E; Davies, H; Millard, A

    2000-01-01

    I K Crombie, professor and E M Alder, senior lecturer H T O Davies, reader A Millard, research fellow Objective—To review the literature on the benefits and disadvantages of clinical and medical audit, and to assess the main facilitators and barriers to conducting the audit process. Design—A comprehensive literature review was undertaken through a thorough review of Medline and CINAHL databases using the keywords of "audit", "audit of audits", and "evaluation of audits" and a handsearch of the indexes of relevant journals for key papers. Results—Findings from 93 publications were reviewed. These ranged from single case studies of individual audit projects through retrospective reviews of departmental audit programmes to studies of interface projects between primary and secondary care. The studies reviewed incorporated the experiences of a wide variety of clinicians, from medical consultants to professionals allied to medicine and from those involved in unidisciplinary and multidisciplinary ventures. Perceived benefits of audit included improved communication among colleagues and other professional groups, improved patient care, increased professional satisfaction, and better administration. Some disadvantages of audit were perceived as diminished clinical ownership, fear of litigation, hierarchical and territorial suspicions, and professional isolation. The main barriers to clinical audit can be classified under five main headings. These are lack of resources, lack of expertise or advice in project design and analysis, problems between groups and group members, lack of an overall plan for audit, and organisational impediments. Key facilitating factors to audit were also identified: they included modern medical records systems, effective training, dedicated staff, protected time, structured programmes, and a shared dialogue between purchasers and providers. Conclusions—Clinical audit can be a valuable assistance to any programme which aims to improve the

  10. 23 CFR 172.7 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 23 Highways 1 2011-04-01 2011-04-01 false Audits. 172.7 Section 172.7 Highways FEDERAL HIGHWAY... SERVICE CONTRACTS § 172.7 Audits. (a) Performance of audits. When State procedures call for audits of contracts or subcontracts for engineering design services, the audit shall be performed to test compliance...

  11. 7 CFR 1773.8 - Audit date.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Audit date. 1773.8 Section 1773.8 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.8 Audit date. (a) The annual audit must be performed as of the end of the same calendar month each year unless prior approval to...

  12. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Audits. 96.31 Section 96.31 Public Welfare... Audits. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits...

  13. 7 CFR 3052.230 - Audit costs.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the...

  14. 20 CFR 655.1312 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 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 an...

  15. 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 within...

  16. 32 CFR 37.1325 - Periodic audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...

  17. 45 CFR 158.402 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Audits. 158.402 Section 158.402 Public Welfare... REVENUE: REPORTING AND REBATE REQUIREMENTS HHS Enforcement § 158.402 Audits. (a) Notice of Audit. HHS will provide 30 days advance notice of its intent to conduct an audit of an issuer. (b) Conferences. All audits...

  18. 20 CFR 655.24 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Audits. 655.24 Section 655.24 Employees...) § 655.24 Audits. (a) Discretion. OFLC will conduct audits of H-2B temporary labor certification applications. The applications selected for audit will be chosen within the sole discretion of OFLC. (b) Audit...

  19. 16 CFR 703.7 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Audits. 703.7 Section 703.7 Commercial... Audits. (a) The Mechanism shall have an audit conducted at least annually, to determine whether the... be kept under § 703.6 of this part shall be available for audit. (b) Each audit provided for in...

  20. 11 CFR 9038.1 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 11 Federal Elections 1 2011-01-01 2011-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...

  1. 7 CFR 3052.200 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 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 in...

  2. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 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 the...

  3. 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 a...

  4. 30 CFR 735.22 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 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 Governmental...

  5. 30 CFR 725.19 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 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 Audit...

  6. 30 CFR 1217.250 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Audits. 1217.250 Section 1217.250 Mineral... Revenue AUDITS AND INSPECTIONS Other Solid Minerals § 1217.250 Audits. An audit of the lessee's accounts... duplicate copies of such annual or other audits to the mining supervisor, within 30 days after the...

  7. 20 CFR 655.180 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of... will be chosen within the sole discretion of the CO. (b) Audit letter. Where an application is selected for audit, the CO will issue an audit letter to the employer and a copy, if appropriate, to...

  8. 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 a...

  9. 11 CFR 9038.1 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... interviews of committee personnel. Commission staff will be available to explain aspects of the audit and... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified...

  10. 32 CFR 37.1325 - Periodic audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a...

  11. 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...

  12. 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...

  13. 16 CFR 703.7 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Audits. 703.7 Section 703.7 Commercial... Audits. (a) The Mechanism shall have an audit conducted at least annually, to determine whether the... be kept under § 703.6 of this part shall be available for audit. (b) Each audit provided for...

  14. 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...

  15. 23 CFR 172.7 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Audits. 172.7 Section 172.7 Highways FEDERAL HIGHWAY... SERVICE CONTRACTS § 172.7 Audits. (a) Performance of audits. When State procedures call for audits of contracts or subcontracts for engineering design services, the audit shall be performed to test...

  16. 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...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $500,000 or more in a year in Federal awards shall...

  17. 29 CFR 99.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in a...

  18. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the...

  19. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 association must establish and maintain an audit committee. An audit committee is established by adopting a written...

  20. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Audit committees. 620.30 Section 620.30 Banks... Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and association must establish and maintain an audit committee. An audit committee is established by adopting a...