Audits of states, local governments, and not-for-profit organizations receiving federal awards
By: issued under the authority of the Auditing Standards Board, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Auditing Standards Board.; American Institute of Certified Public Accountants. Not-for-Profit Organizations Committee.
Series: Statement of position / American Institute of Certified Public Accountants ;; 98-3
Publisher: The Institute
Published: 1998
Place of publication: New York, NY
Language: eng
Number of pages: 294
Subjects: Finance, Public -- United States -- States -- Auditing.; Local finance -- United States -- States -- Auditing.
Notes: Includes bibliographical references.
"March 17, 1998."
"Includes guidance on the Single Audit Act Amendments of 1996 and Office of Management and Budget circular A-133, Audits of states, local governments, and non-profit organizations (June 1997 revision), supersedes AICPA Statement of position 92-9, Audits of not-for-profit organizations receiving federal awards, and part vii, 'Audits of federal financial assistance,' of AICPA audit and accounting guide Audits of state and local governmental units."
"This Statement of Position presents the recommendations of the AICPA Single Audit Working Group ..."--Note (verso of front cover).