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OFFICE OF INSPECTOR GENERAL for the Millennium Challenge Corporation

Tham khảo tài liệu 'office of inspector general for the millennium challenge corporation', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | OFFICE OF INSPECTOR GENERAL for the Millennium Challenge Corporation GUIDELINES FOR FINANCIAL AUDITS CONTRACTED BY THE MILLENNIUM CHALLENGE CORPORATION S ACCOUNTABLE ENTITIES This is trial version www.adultpdf.com Left Blank Intentionally This is trial version www.adultpdf.com TABLE OF CONTENTS Chapter 1 Purpose of Audit Guidelines.5 Background 5 Applicability 6 Authorities and Responsibilities.7 Audit Costs and Sanctions.9 Compliance With Auditing Standards.9 Multiple Agreements and Subrecipients.9 Chapter 2 Selection of Independent Auditors.12 Audit Firms.12 Government Supreme Audit Institutions.13 Chapter 3 Audit Objectives.16 Audit of MCC Funds.16 Review of Cost Sharing Schedule.17 Audit of General Purpose Financial Statements.17 Chapter 4 Audit Scope.18 Pre-Audit Steps.18 Fund Accountability Statement.18 Cost Sharing Schedule.22 Agreement with Life-of-Project Cost Sharing Budget.22 Agreement with Annual Cost Sharing Budget.23 Internal Control.23 Compliance with Agreement Terms and Applicable Laws and Regulations.26 Follow-Up on Prior Audit Recommendations.28 General Purpose Financial Statements.29 Indirect Cost Rates.29 Other Audit Responsibilities.30 Reference Materials.30 Example 4.1 - Illustrative Management Representation Letter.34 Chapter 5 Audit Reports.35 Chapter 6 Illustrative Fund Accountability Statement Cost Sharing Schedules and Schedule of Computation of Indirect Cost Rate.39 Example 6.1 - Illustrative Fund Accountability Statement.39 Example 6.2.A - Illustrative Cost Sharing Schedule for Agreements with Life-of-Project Cost Sharing Budgets That Have Not Yet Ended.42 Example 6.2.B - Illustrative Cost Sharing Schedule for Close-Out Audits of Awards with Life-of-Project Cost Sharing Budgets and Audits of Awards with Annual Cost Sharing Budgets.43 Rev sedon Janua 2006 This is trial version .