By Edward F. Kearney, Roldan Fernandez, Jeffrey W. Green, David M. Zavada
Now in a moment version, Federal executive Auditing is a single-source reference consultant that assists execs and nonprofessionals appearing audits detailed to federal departments and corporations, to contractors and grantees, universities, and different non-profits. it is also assurance of federal monetary statements, budgeting, and accounting, awarded in non-technical language. Auditors and accountants will �Read more...
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Extra resources for Wiley Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley
Example text
Emergencies involving safety of human life, protection of property, or immediate welfare of individuals, where an appropriation requires sums to be paid to such individuals. An officer of the government with administrative control of an appropriation is required to prescribe, by regulation, a system of administrative controls designed to: 1. Restrict obligations or expenditures against each appropriation to the amount of the apportionment; Chapter 2/Federal Audit Criteria 23 2. 3 Other provisions of the Revised Statutes of concern to Federal auditors provide that no Federal officer or employee shall: • • • • Make or authorize an expenditure from, or create or authorize an obligation under, any appropriation or fund in excess of an amount available therein.
This act changed the historical focus of Federal oversight, eliminating financial and human resource costs related to thousands of duplicative and uncoordinated Federal audits and reviews. Scope of a Single Audit, as Amended Studies submitted to Congress and witnesses appearing before committees of Congress relative to the 1996 amendments were uniformly supportive of the Single Audit Act. While improvements could be (and were) made, the consensus was that this law had instituted an efficient and effective audit concept contributing to an enormous reduction in overlap and duplication in comparison to earlier Federal audit approaches.
Federal Budget Defined The Federal budget is the legal mandate of Congress to the President and heads of Federal departments and agencies to tax, collect, borrow, obligate, and expend money in the manner, only for the purposes, at the rate, and within the time period prescribed by Congress. The Federal budget, approved by both Houses of Congress, is, at one and the same time: • • • • • A listing of national priorities, as determined by the Congress, for the next year and, in some cases, the next several years.