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CPA Government & Nonprofit Report articles from August 2006

250 total articles

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CPA Government & Nonprofit Report archives from August 2006

AICPA issues 2006 Audit Guide.
August 1, 2006... AICPA issues the 2006 Audit Guide, "Government Auditing Standards and Circular A-133 Audits," with conforming changes as of May 1, 2006. The changes in the Audit Guide are effective immediately, unless the changes pertain to a SAS or other...

What constitutes federal government expenditures?
August 1, 2006... OMB Circular A-133 requires that all governments and nonprofits that have $500,000 or more in federal program expenditures must have a single audit. Generally, the $500,000 is related to expenditures or disbursements; however, the meaning is...