Audits of state and local governmental units, with conforming changes as of May 1, 1998

Front Cover

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Contents

Appendix
3
The Role of This Guide 04
4
Chapter Paragraph
7
Additional Audit Requirements 25 26
11
Planning the Audit 01 47
19
Chapter Paragraph
22
Chapter Paragraph
25
Chapter Paragraph
27
Interfund Transactions and Fund Equity 01 27
107
Part III
113
Chapter Paragraph
123
Part IV
129
State Governments 01 33
139
Concluding the Audit 01 24
149
Analytical Procedures 23 24
155
Chapter Paragraph
159

K Interpretation of SAS No 41 Working Papers Titled Providing Access
29
Internal Control Over Financial Reporting 01
35
Testing and Reporting on Compliance With Laws and Regulations 01
47
Part II
61
Cash and Investments 01 26
71
Chapter Paragraph
79
Expenditures and Related Liabilities 01 26
87
Statement of Position 982 Accounting for Costs of Activities of NotforProfit
89
Capital Expenditures and Related Fund and Account Group Activity 01 25
93
Debt and Debt Service 01 37
99
Association With Financial Statements Included in Official Statements 01 13
181
A Illustrative Auditors Reports
189
B Illustrative Internal Control QuestionsState and Local Governmental Units
217
The Single Audit Act of 1984
269
F The Common RuleUniform Administrative Requirements for Grants
275
Federal Quality Control Procedures
281
NotforProfit Organizations Receiving Federal Awards
349
N Illustrative Request to Actuary for Confirmation of GASB Pension Information
575
Copyright

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