Tham khảo tài liệu 'financial audit december 2006 office of audits and investigations prince george’s county upper marlboro, maryland', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | LAUREL BOYS AND GIRLS CLUB INC FINANCIAL AUDIT DECEMBER 2006 OFFICE OF AUDITS AND INVESTIGATIONS Prince George s County Upper Marlboro Maryland This is trial version December 2006 The County Council and County Executive of Prince George s County Maryland Council Resolution 51-1991 adopted June 25 1991 requires the Office of Audits and Investigations to perform random financial audits of grants and transfer payments appropriated in the Non-Departmental section of the County s annual current expense budget. We attempted to examine the books and records of Laurel Boys and Girls Club Inc. for the period December 1 2004 through November 2005. Our examination included such tests of the accounting records and such other auditing procedures as we considered necessary under the circumstances. We are not independent with respect to this grant as the Office of Audits and Investigations administers the grant for the Prince George s County Council. The Laurel Boys and Girls Club Inc. did not prepare financial statements or maintain critical accounting information necessary for us to perform a comprehensive audit of revenues and expenditures for the audit period. Our application of other auditing procedures to determine the revenues and expenditures of the organization was substantially limited as the available records did not readily facilitate the use of alternate procedures. Although we noted no instances of Prince George s County grant funds to the Laurel Boys and Girls Club Inc. being spent for other than its intended purpose the scope of our work was not sufficient to enable us to express and we do not express an opinion on the Laurel Boys and Girls Club Inc. s use of Prince George s County grant funds. This is trial version The County Council and County Executive December 2006 Page-2- This report in our opinion fulfills the requirements of Council Resolution 51-1991 concerning random financial audits of grants and transfer payments made .
