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
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
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. 122
Newsletter:
The Governmental Audit Quality Center (GAQC) is hosting a member-only conference call titled, New GASB Fund Balance Standard: Now is the Time to Begin Talking to Your Clients, on September 2009.
Published on August 18, 2011
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 August 22, 2011
Archived Member Web Events - State & Local Accounting Standards
Article:
View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
Published on May 17, 2013
An Overview of the New GASB Pension Accounting Standards Part I
Webcast:
This archived Governmental Audit Quality Center (GAQC) Web event is part of a two-part Web event series which is intended to provide key information to both auditors and financial statement preparers on the new Governmental Accounting Standards Board (GASB) pension standards for governmental plans and participating governmental employers.
Published on March 05, 2013
Archived GAQC Conferences to Discuss New DHS Programs Included in OMBS 2005 Compliance SupplementJuly 27, 2005
Conference:
If your firm performs single audits of governments or not-for-profit organizations that have expended federal awards from the U.S. Department of Homeland Security (DHS) during 2005, you should consider listening to this GAQC member only Conferences on DHS information contained in OMB's 2005 Compliance Supplement.
Published on April 07, 2011
The New GASB Pension Standards-An Auditors Perspective Part II
Webcast:
This archived Governmental Audit Quality Center (GAQC) Web event is part of a two-part Web event series which is intended to provide key information to both auditors and financial statement preparers on the new Governmental Accounting Standards Board (GASB) pension standards for governmental plans and participating governmental employers. This event
Published on March 05, 2013
GAQC Alert No. 219
Newsletter:
OMB Proposes Changes to 2013 Data Collection Form; Archived No-CPE Required Webcast Available; Reminder for May 23rd GAQC Web Event
Published on May 17, 2013
GAQC Alert No. 220
Newsletter:
Register for June 13th Web Event on Compliance Supplement and Proposed Single Audit Reforms
Published on May 17, 2013