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m the professional Judgment of the Independent <br /> <br />combined financial statements of the governmental entity. <br />number of such transactions selected and tested Is to be based <br /> <br /> auditor. <br /> <br />m Comment: Senator Durenberger's on the Act states th; <br /> commentary <br /> <br /> '...no specific testing shou]d be conducted on a pool of nonmaJ~ <br />m programs...= and "that...transactlons [are) drawn from nonmaJ~ <br /> <br />m programs at the same time transactions are being tested with respe~ <br /> to the overall financial statements..."$uch transactions <br />I also be tested for compliance with federal laws and regulations th~ <br /> <br />m specifically relate to the transaction drawn from the sample .... TI <br /> <br /> auditor would not test for general compliance with ctvll righb <br />m Davis-Bacon, or other so-called cross-cutting provisions". <br />m Based on these com'ments and the reporting requirements of ti <br /> <br />m auditor as discussed in a subsequent sectlon entitled =Aud.' <br /> Reports", we believe that the population for sample selection <br /> <br /> ~aterla]ity determination should be the total disbursements <br /> expenditures) of each fund type containing nonmajor feder~ <br /> programs. This, In effect, results in the same sample design th. <br /> ts used in testing those same fund types in connection with <br /> "regular" financial audit of the combined financial statements <br /> <br />the government. <br /> <br /> <br />