- Introduction
- 1.0: Accounting Principles and Definitions
- 2.0: Chart of Accounts
- 3.0: Purchasing and Contracts
- 4.0: Travel
- 5.0: Payroll
- 6.0: Accounts Payable
- 7.0: Capitalization
- 8.0: Budget Process
- 9.0: Banking and Investments
- 10.0: Accounts Receivable
- 11.0: Inventory
- 12.0: Protection and Security of Records
- 13.0: Financial Management and Information Systems
- 14.0: Agency Funds
- 15.0: Auxiliary Enterprise Funds
- 16.0: Audits
- Section 16 Introduction
- 16.1 Institution Audit Staff, BoR Audit Staff, State Dept. of Audits & Accounts, 3rd-Party Audits
- 16.2 Audit and Consulting Engagement Scope
-
16.3 Engagement Process
- 16.3.1 Rolling Audit Plan
- 16.3.2 Engagement Preliminary Assessment, Scheduling and Notification
- 16.3.3 Conducting the Engagement
- 16.3.4 End of Engagement Review
- 16.3.5 Exit Conference
- 16.3.6 Closing the Engagement
- 16.3.7 Follow-Up Review
- 16.3.8 Exception Ratings
- 16.3.9 State Department of Audits and Accounts Report Ratings
- 16.4 Malfeasance Reporting
- 17.0: Affiliated Organizations
- 18.0: Major Repair and Rehabilitation Funds and GSFIC Projects Managed By Institutions
- 19.0: Miscellaneous
- 20.0: Required Reports
- 21.0: Study Abroad Programs
- 22.0: Federal Stimulus Funds
- 23.0: Unrelated Business Income (UBI)
- 24.0: Student Fees
- Updates and Revisions
Section 16.0 Audits
Table of Contents
- Section 16 Introduction
- 16.1 Institution Audit Staff, BoR Audit Staff, State Dept. of Audits & Accounts, 3rd-Party Audits
- 16.2 Audit and Consulting Engagement Scope
-
16.3 Engagement Process
- 16.3.1 Rolling Audit Plan
- 16.3.2 Engagement Preliminary Assessment, Scheduling and Notification
- 16.3.3 Conducting the Engagement
- 16.3.4 End of Engagement Review
- 16.3.5 Exit Conference
- 16.3.6 Closing the Engagement
- 16.3.7 Follow-Up Review
- 16.3.8 Exception Ratings
- 16.3.9 State Department of Audits and Accounts Report Ratings
- 16.4 Malfeasance Reporting