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    Applying the 50%/25% Rule for Selecting Federal Programs to Test

    Article Explains some common problems that have been encountered when applying the 50%/25% rule to select federal programs to test as major programs in accordance with Section _.520(f) of Circular A-133.
    Published on April 07, 2011

    Common Problems Applying the 50%/25% Coverage Rule to Select Federal Programs

    Article Explains some common problems that have been encountered when applying the 50%/25% rule to select federal programs to test as major programs in accordance with Section _.520(f) of Circular A-133.
    Published on April 30, 2013

    GAQC Alert No. 218

    Newsletter Register for Web Event on Stand-Alone Business-Type Activities
    Published on April 22, 2013

    Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards

    Webcast This GAQC archived Web event will focus primarily on stand-alone business type activities (BTAs) that have component units rather than general-purpose governments. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities...
    Published on June 05, 2013

    GASB Projects You Should Know About

    Presentation Information on Statement No. 49, No. 51, Fund Balance Reporting and Governmental Fund Type Definitions, including background, recognition, implementation, and much more
    Published on April 27, 2010

    GASB Projects That You Should Know About

    Presentation Information on Statement No. 49, No. 51, Fund Balance Reporting and Governmental Fund Type Definitions, including background, recognition, implementation, and much more
    Published on December 10, 2008

    Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards Member Web Event

    Presentation This GAQC archived Web event will focus primarily on stand-alone business type activities (BTAs) that have component units rather than general-purpose governments. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities...
    Published on June 05, 2013

    Other Compliance Audit Tools, Practice Aids, and Other Resources for Auditees

    Article ...of the various federal audit guides applicable to for-profit entities for its auditor members. This summary includes links to access the various guides, high level notes on the type of engagement to be performed, and links to any related guidance that the GAQC has
    Published on April 23, 2013

    GAQC Alert No. 123

    Newsletter The purpose of this GAQC Alert is to provide you with updated information that the Office of Management and Budget (OMB) has asked us to relay to our members relating to major program determination when an entity has expended funds received under the "Recovery Act".
    Published on November 20, 2012

    New GASB Fund Balance Standard Now is the Time to Begin Talking to Your Clients

    Audio This archived Governmental Audit Quality Center (GAQC) member-only conference call titled, New GASB Fund Balance Standard: Now is the Time to Begin Talking to Your Clients, is intended for our members firms that perform state and local government financial statement audits.
    Published on June 24, 2009

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