alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Understanding and Using Generally Accepted Government Auditing 

Standards (Yellow Book)

(8 hours)

Course Overview

The Generally Accepted Government Auditing Standards (GAGAS, known as the Yellow Book)

provide the fundamental framework for conducting high-quality audits with competence, 

integrity, objectivity, and independence. As such, auditors need to understand the overall 

GAGAS requirements and stay up to date with the standards, including updates published in 

2021. The Yellow Book states that obtaining CPEs, specifically on GAGAS, may assist auditors in 

maintaining the competence necessary to conduct GAGAS engagements. Using lecture, 

discussion, and group exercises, this course walks participants through the Yellow Book 

requirements for government audits, including performance audits, financial audits, attestation 

engagements, and reviews of financial statements so that participants can better ensure they 

meet these standards on audits. 

CPEs: 8

Who Should Attend

This course is designed to help performance and financial auditors identify, understand, and 

apply key GAGAS requirements for government auditing. As a result, both new and seasoned 

auditors will benefit from the material. 

Course Objectives

Participants will be able to

• Understand the format, organization, types of professional engagements, and compliance 

requirements of the Yellow Book

• Understand the relevant GAGAS requirements

• Apply key GAGAS requirements and guidance for government auditing

Course Topics

Overview of the Yellow Book

• Why the Yellow Book is important

• Types of engagements covered under the Yellow Book

• Format and organization of the Yellow Book

• Categories of requirements and guidance
Requirements and Guidance that Apply to All GAGAS Engagements

• Ethical principles expected of government auditors

• Applying the independence framework, assessing threats, and applying safeguards

• Using professional judgment

• Competence requirements across roles

• CPE types and requirements

• Requirements for quality control and monitoring 

• Peer review requirements and ratings 

Requirements and Guidance for Performance Audits

• Assessing equity in performance audits

• Requirements for planning and sources of criteria

• Assigning auditors and preparing an audit plan

• Determining the significance of internal control and related documentation requirements

• Assessing reporting on fraud, waste, and abuse

• Assessing the evidence

• Documenting and reporting audit findings

• Reporting auditors’ compliance with GAGAS

Requirements and Guidance for Financial Audits, Attestation Engagements, and Reviews of 

Financial Statements

• Understanding which AICPA and GAGAS standards apply for financial audits

• Identifying key planning, internal control, testing, and reporting requirements for 

conducting financial statement audits

• Determining the types of attestation engagements and identifying AICPA and GAGAS 

requirements for each type

• Identifying AICPA and additional GAGAS requirements for Reviews of Financial Statements
EXHIBIT 32.1



                                  CERTIFICATION
                             PURSUANT TO SECTION 906
                        OF THE SARBANES-OXLEY ACT OF 2002




          The undersigned, Louis J. Rampino, the President and Chief Executive
Officer and Patrick E. Lamb, the Senior Vice President, Chief Financial Officer,
Chief Accounting Officer and Treasurer of Fremont General Corporation (the
"Company"), pursuant to 18 U.S.C. ss.1350, hereby certify that, to the best of
our knowledge:

                    (i) the Quarterly Report on Form 10-Q for the period ended
          June 30, 2006 of the Company (the "Report") fully complies with the
          requirements of section 13(a) and 15(d) of the Securities Exchange Act
          of 1934; and

                    (ii) the financial statements and disclosures contained in
          the Report fairly presents, in all material respects, the financial
          condition and results of operations of the Company.


Dated:  August 8, 2006

                                       /s/  LOUIS J. RAMPINO
                                       -----------------------------------------
                                       Louis J. Rampino,
                                       President and Chief Executive Officer



                                       /s/  PATRICK E. LAMB
                                       -----------------------------------------
                                       Patrick E. Lamb
                                       Senior Vice President, Chief Financial
                                       Officer, Chief Accounting Officer and
                                       Treasurer (Principal Accounting Officer)
EXHIBIT 32.01



                     CERTIFICATIONS PURSUANT TO SECTION 1350
               OF CHAPTER 63 OF TITLE 18 OF THE UNITED STATES CODE



In connection with the Quarterly Report of General Employment
Enterprises, Inc. (the "Company") on Form 10-QSB for the quarter ended
June 30, 2006 filed with the Securities and Exchange Commission (the
"Report"), each of the undersigned hereby certifies, in his capacity as
an officer of the Company, pursuant to 18 U.S.C. Section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that
to his knowledge:

   (1)  The Report fully complies with the requirements of section
        13(a) or 15(d) of the Securities Exchange Act of 1934; and

   (2)  The information contained in the Report fairly presents, in
        all material respects, the financial condition and results of
        the operations of the Company.



Date:  August 4, 2006                  By:  /s/ Herbert F. Imhoff, Jr.
                                       Herbert F. Imhoff, Jr.
                                       Chairman of the Board, Chief
                                       Executive Officer and President
                                       (Chief executive officer)


Date:  August 4, 2006                  By:  /s/ Kent M. Yauch
                                       Kent M. Yauch
                                       Vice President, Chief Financial
                                       Officer and Treasurer
                                       (Chief financial officer)
EXHIBIT 15

Report of Independent Registered Public Accounting Firm

Shareholders

Frischs Restaurants, Inc.

We have reviewed the accompanying interim
consolidated balance sheet of Frischs Restaurants, Inc. (an Ohio Corporation) and subsidiaries as of March 6, 2007, and the related consolidated statements of earnings, shareholders equity and cash flows for each of the forty week
and twelve week periods ended March 6, 2007 and March 5, 2006. These interim financial statements are the responsibility of the Companys management.

We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical
procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with generally accepted auditing standards, the objective of which is the expression
of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware
of any material modifications that should be made to the accompanying financial statements for them to be in conformity with accounting principles generally accepted in the United States of America.

As discussed in Note D to the consolidated financial statements, the Company has adopted Financial Accounting Standards Board Statement No. 123 (R), Share-Based
Payment, on May 31, 2006.

We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United
States), the consolidated balance sheet as of May 30, 2006, and the related consolidated statements of earnings, shareholders equity and cash flows for the year then ended (not presented herein); and in our report dated July 21,
2006, we expressed an unqualified opinion on those consolidated financial statements.



|                      
|----------------------
|GRANT THORNTON LLP    
|                      
|/s/ Grant Thornton LLP
|Cincinnati, Ohio      
|April 9, 2007
[Federal Register Volume 83, Number 124 (Wednesday, June 27, 2018)]
[Notices]
[Pages 30183-30184]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-13786]


-----------------------------------------------------------------------

DEPARTMENT OF HEALTH AND HUMAN SERVICES

National Institutes of Health


National Center for Complementary & Integrative Health; Notice of 
Meeting

    Pursuant to section 10(d) of the Federal Advisory Committee Act, as 
amended, notice is hereby given of a meeting of the National Advisory 
Council for Complementary and Integrative Health.
    The meeting will be closed to the public in accordance with the 
provisions set forth in sections 552b(c)(4) and 552b(c)(6), Title 5 
U.S.C., as amended. The grant applications and the discussions could 
disclose confidential trade secrets or commercial property such as 
patentable material, and personal information concerning individuals 
associated with the grant applications, the disclosure of which would 
constitute a clearly unwarranted invasion of personal privacy.

    Name of Committee: National Advisory Council for Complementary 
and Integrative Health.
    Date: August 15, 2018.
    Closed: 1:00 p.m. to 2:00 p.m.
    Agenda: To review and evaluate grant applications.
    Place: National Institutes of Health, Two Democracy Plaza, 6707 
Democracy Boulevard, Bethesda, MD 20892, (Virtual Meeting).
    Contact Person: Partap Singh Khalsa, Ph.D., DC, Director, 
Division of Extramural Activities, National Center for

[[Page 30184]]

Complementary and Integrative Health, NIH, National Institutes of 
Health, 6707 Democracy Blvd., Ste. 401, Bethesda, MD 20892-5475, 
(301) 594-3462, <a href="/cdn-cgi/l/email-protection#23484b424f504253634e424a4f0d4d4a4b0d444c55"><span class="__cf_email__" data-cfemail="066d6e676a756776466b676f6a28686f6e28616970">[email protected]</span></a>.

    Information is also available on the Institute's/Center's home 
page: https://nccih.nih.gov/about/naccih/, where an agenda and any 
additional information for the meeting will be posted when 
available.

(Catalogue of Federal Domestic Assistance Program Nos. 93.213, 
Research and Training in Complementary and Integrative Health, 
National Institutes of Health, HHS).

    Dated: June 21, 2018.
Michelle D. Trout,
Program Analyst, Office of Federal Advisory Committee Policy.
[FR Doc. 2018-13786 Filed 6-26-18; 8:45 am]
 BILLING CODE 4140-01-P


</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>
263 La. 988

#### Johnnie RATCLIFF v. Mrs. Addie W. GORDON et al.

No. 53024.

Supreme Court of Louisiana.

Dec. 21, 1972.

In re: Johnnie Ratcliff applying for cer-tiorari, or writ of review, to the Court of Appeal, First Circuit, Parish of Livingston. 268 So.2d 98.

Writ refused. The result is correct.
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Federal Maritime Commission

                    The Commission hereby gives notice of the filing of the following agreement under the Shipping Act of 1984. Interested parties may submit comments on the agreement to the Secretary, Federal Maritime Commission, Washington, DC 20573, within twelve days of the date this notice appears in the                     **Federal Register**                    . Copies of the agreement are available through the Commission's website (                    *www.fmc.gov*) or by contacting the Office of Agreements at (202) 523-5793 or                     *tradeanalysis@fmc.gov.*

*Agreement No.:*                     201262.                

*Title:*                     Southern States Chassis Pool Agreement.                

*Parties:*                     Georgia Ports Authority and South Carolina Ports Authority.                

*Filing Party:*                     Paul Heylman; Saul Ewing Arnstein & Lehr.                

*Synopsis:*                     The Agreement authorizes the parties to establish a chassis pool to service the member ports.                

Dated: June 20, 2018.

JoAnne D. O'Bryant,

Program Analyst.

[FR Doc. 2018-13532 Filed 6-22-18; 8:45 am]

 BILLING CODE 6731-AA-P
Exhibit 32.1

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         In connection with the Quarterly Report of Wireless Frontier Internet,
Inc. (f/k/a Fremont Corporation) (the "Company") on Form 10-QSB for the periods
ended: March 31, 2000; June 30, 2000; and September 30, 2000 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Alex
Gonzalez, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C.
section 906 of the Sarbanes-Oxley Act of 2002, that:

          (1) The Report fully complies with the requirements of section 13(a)
or 15(d) of the Securities and Exchange Act of 1934; and

          (2) The information contained in the Report fairly presents, in all
material respects, the financial condition and result of operations of the
Company.

         A signed original of this written statement required by Section 906 has
been provided to Wireless Frontier Internet, Inc. and will be retained by
Wireless Frontier Internet, Inc. and furnished to the Securities and Exchange
Commission or its staff upon request.

May 27, 2004                        /s/ Alex Gonzalez
                                    ------------------
                                        Alex Gonzalez
                                        Chief Executive Officer
#### STATE of Louisiana ex rel. Claudius WALLS v. Frank BLACKBURN, Warden, Louisiana State Penitentiary.

No. 62268.

Supreme Court of Louisiana.

Sept. 1, 1978.

In re: Claudius Walls applying for writ of habeas corpus. Orleans Parish.

Denied.
EXHIBIT 99.7




CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED


PURSUANT TO


SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002




In connection with the Annual Report of Brigus Gold Corp. (the “Company”) on Form 40-F for the period ended December 31, 2010, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned hereby certifies, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:




(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and




(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.




Date: March 31, 2011




/s/ Melvyn WilliamsMelvyn Williams

Chief Financial Officer




A signed original of this written statement required by Section 906 has been provided to Brigus Gold Corp. and will be retained by Brigus Gold Corp. and furnished to the Securities and Exchange Commission or its staff upon request.
EXHIBIT 32.2



PC Mall, Inc.



CERTIFICATION



In connection with the annual report of PC Mall, Inc. (the Company) on Form 10-K for the fiscal year ended December 31, 2004 as filed with the Securities and Exchange Commission (the
Report), I, Ted Sanders, Chief Financial Officer of the Company, hereby certify as of the date hereof, solely for purposes of Title 18, Chapter 63, Section 1350 of the United States Code, that to the best of my knowledge:



| | (1) | the Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, and
| | --- | -------------------------------------------------------------------------------------------------------------------------------------



| | (2) | the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates
and for the periods indicated.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



This
Certification has not been, and shall not be deemed, filed with the Securities and Exchange Commission.



March 31, 2005



|                                   
|-----------------------------------
|/s/ Ted Sanders                    
|Ted Sanders Chief Financial Officer
**EXHIBIT 31.1****Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule13a-15(e)/15d-15(e) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**I, Richard L. Marcantonio, certify that:1. I have reviewed this quarterly report on Form 10-Q of G&K Services, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this report; 3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periods presented in thisreport; 4. G&K Services, Inc.’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for G&K Services, Inc., and have:     (a) designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure that materialinformation relating to G&K Services, Inc., including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period in which thisreport is being prepared;     (b) evaluated the effectiveness of G&K Services, Inc.’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by this report basedon such evaluation; and     (c) disclosed in this report any change in G&K Services, Inc.’s internal control overfinancial reporting that occurred during G&K Services, Inc.’s most recent fiscal quarterthat has materially affected, or is reasonably likely to materially affect, G&K Services,Inc.’s internal control over financial reporting;5. G&K Services, Inc.’s other certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to G&K Services, Inc.’s auditors andthe audit committee of G&K Services, Inc.’s board of directors (or persons performing theequivalent functions):     (a) all significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectG&K Services, Inc.’s ability to record, process, summarize and report financial information;and     (b) any fraud, whether or not material, that involves management or other employeeswho have a significant role in G&K Services, Inc.’s internal control over financialreporting.       Date: February 3, 2006               By:   /s/ Richard L. Marcantonio       Richard L. Marcantonio      Chairman of the Board and Chief Executive Officer      (Principal Executive Officer)
Exhibit 31.2



CERTIFICATION OF CHIEF FINANCIAL OFFICER

FLORIDA PUBLIC UTILITIES COMPANY

(Section 302)

I, George M. Bachman, certify that:

1.

I have reviewed this annual report on Form 10-Q of Florida Public Utilities Company (the registrant);

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(c) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 14, 2005

By  /s/ George M. Bachman

George M. Bachman

Chief Financial Officer