CPA Government & Nonprofit Report articles from November 2003

CPA Government & Nonprofit Report archives from November 2003

The difference between the schedule of findings and questioned costs and the data collection form.
November 1, 2003... In seminars I conduct around the country, there are many questions related to the Schedule of Findings and Questioned Costs and the Data Collection Form. This article will focus on each document and the differences between them. Schedule...

Editor's note.(Brief Article)(Editorial)
November 1, 2003... This month, we review some issues surrounding the single audit process. First, a bit of news--the AICPA has recently reissued SOP 98-3 as an Audit Guide tided "Audits of States, Local Governments, and Not-for-Profit Organizations Receiving...

Donated surplus federal property and the single audit.
November 1, 2003... In my single audit seminar classes, the whole subject of donated surplus property brings forth many questions, including: * What is surplus property? * How do auditees obtain it? * How it is valued? * How can I audit it? ...

What is positive pay?
November 1, 2003... The accountants and auditors in my seminars are curious about the newest check fraud prevention tool called "positive pay." Positive pay is being used by many governments throughout the country as the first step to preventing fraud. In this...