Part 1 - Background, Purpose, and Applicability
Overview:
Final Draft For Planning Purposes Only - OMB Circular A-133 - Compliance Supplement - 2012
Published on May 22, 2012
12-1 Sample Report on Compliance with Reqs Applicable to Major Program & Internal Control Over Compliance in Accordance ...
Sample Report:
Example of a report on compliance with requirements applicable to each major program and on internal control over compliance issued under OMB Circular A-133 in various circumstances.
Published on August 19, 2011
FSP 117-1 and UPMIFA Separating Myth from Reality
Meeting Materials:
Presentation from GAQC member conference call titled, "FSP 117-1 and UPMIFA: Separating Myth from Reality" held in September 2009 presented by John Mattie
Published on August 16, 2011
GAQC Alert No. 207
Newsletter:
Register for 1-16 Sampling Web Event; GAQC Event Schedule Changes; SAS 125 TPA Issued; Illustrative Report Status
Published on January 24, 2013
FASB FSP 117-1 and UPMIFA Separating Myth from Reality
Presentation:
This archived Governmental Audit Quality Center (GAQC) member-only conference call is intended for our member firms that perform not-for-profit organization (NPO) financial statement audits. States are quickly adopting the Uniform Prudent Management of Institutional Funds Act (UPMIFA).
Published on August 19, 2011
Exhibit_4-1 for Evaluation and Reporting of Findings of Fraud and Noncompliance Under Government Auditing Standards
Presentation:
Excerpted from the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits, is a flowchart for evaluating and reporting findings of fraud and noncompliance under Government Auditing Standards.
Published on April 19, 2010
GAQC Alert No. 1
Newsletter:
Submission deadline extended for audited financial submissions due on march 31, 2005. Due to security and infrastructure modifications to the Public Housing Assessment System, public housing agencies (PHAs) with a fiscal year-end of June 30, 2004, will have additional time to submit the required audited financial information.
Published on August 18, 2011
Exhibit 3-1 Evaluation and Reporting of Possible Abuse
Presentation:
Flowchart on steps to take when evaluating and reporting possible abuse in financial statements excerpted from the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.
Published on April 19, 2010
Exhibit 12-1 Evaluation and Reporting of Findings of Fraud and Noncompliance Under Government Auditing Standards and Cir...
Presentation:
Flowchart from the AICPA Audit Guide, Government Auditing Standards & Circular A-133 Audits, providing guidance on evaluating and reporting findings of fraud and noncompliance.
Published on April 19, 2010
GAQC Alert No. 118
Newsletter:
Late yesterday, the Office of Management Budget (OMB) issued the long awaited addendum to the March 2009 Compliance Supplement titled, Compliance Supplement Addendum #1 (the Addendum
Published on December 13, 2012
Footnotes to Exhibits 3, 4, 12 for Evaluation and Reporting of Findings of Fraud and Noncompliance Under Government Audi...
Presentation:
Provided are the extended footnotes to exhibits 3-1, 4-1, and 12-1 of the Government Auditing Standards Guide
Published on April 19, 2010
GAQC Alert No. 185
Newsletter:
News on the Governmental Auditing Front.
Published on February 06, 2012
GAQC Alert No. 181
Newsletter:
Register Now for Event on Implementing the Clarified SASs in Governmental and NFP Audits
Published on December 28, 2011
GAQC Alert No. 180
Newsletter:
Register for Event on Understanding HUD Audit and Reporting Issues for 2011 Audits of Supervised Mortgagees.
Published on December 22, 2011
Government Auditing Standards Report Illustrations
Sample Report:
Government Auditing Standards Report Illustrations from the GAS/A-133 Guide Apri 1, 2011, Appendix A
Published on August 01, 2011