Tham khảo tài liệu 'the university of montana a component unit of the state of montana_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | A Report TO THE Montana FinancialAudit Legislature The University of Montana a A Component Unit of the State of Montana For the Fiscal Year Ended June 30 2007 November 2007 Legislative Audit Division 07-10 This is trial version Financial Audits Legislative Audit Committee Representatives Bill Beck Bill Glaser Betsy Hands Hal Jacobson Vice Chair John Sinrud Senators Joe Balyeat Chair Greg Barkus Steve Gallus Dave Lewis Lynda Moss Mitch Tropila Audit Staff Financial-Compliance David Brammer Jeane Carstensen-Garrett Rick Eneas John Fine Cindy s. Jorgenson Laura L. Norris Financial audits are conducted by the Legislative Audit Division to determine if the financial statements included in this report are presented fairly and the agency has complied with laws and regulations having a direct and material effect on the financial statements. In performing the audit work the audit staff uses standards set forth by the American Institute of Certified Public Accountants and the United states Government Accountability Office. Financial audit staff members hold degrees with an emphasis in accounting. Most staff members hold Certified Public Accountant CPA certificates. Government Auditing standards the Single Audit Act Amendments of 1996 and OMB Circular A-133 require the auditor to issue certain financial internal control and compliance reports. This individual agency audit report is not intended to comply with these requirements and is therefore not intended for distribution to federal grantor agencies. The Legislative Audit Division issues a statewide biennial Single Audit Report which complies with the above reporting requirements. The Single Audit Report for the two fiscal years ended June 30 2007 will be issued by March 31 2008. The Single Audit Report for the two fiscal years ended June 30 2005 was issued on March 6 2006. Copies of the Single Audit Report can be obtained by contacting Single Audit Coordinator Office of Budget and Program Planning state .
