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CPA Government & Nonprofit Report articles from October 2002
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CPA Government & Nonprofit Report archives from October 2002
Determining major programs under the single audit.
October 1, 2002... InspectorsGeneral (IG) of the different federal agency are reporting deficiencies by auditors in the determination of major programs. If the major programs are properly determined, it is possible that the IG may determine the single audit is...
Editor's note.
October 1, 2002... In this issue I revisit the area of single audit to review the determination of major programs and how to best document and test internal controls. The reason for this review is that the federal Inspectors General have been funding higher than...
Documenting and testing internal controls in the single audit.
October 1, 2002... Auditors continue to experience problems in determining how to document and test internal controls in the single audit. This article explores this issue and provides some important tips on how this can be accomplished more efficiently.
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Government grants: exchange transactions or contributions?
October 1, 2002... One of the most confusing aspects of applying FASB 116 is the determination of government grants. Many nonprofit organizations and their auditors have determined that government grants were "temporarily restricted net assets." However, when...