Tham khảo tài liệu 'legislative audit committee representatives bill beck _part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | This is trial version Legislative Audit Committee Representatives Bill Beck Bill Glaser Betsy Hands Hal Jacobson Vice Chair John Sinrud Bill Wilson Senators Joe Balyeat Chair Greg Barkus Steve Gallus Dave Lewis Lynda Moss Mitch Tropila Financial Audits Audit Staff Financial-Compliance Cindy Jorgenson Melissa Soldano Amber Thorvilson 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 in addition to those required by Government Auditing Standards. This individual agency audit report is not intended to comply with these requirements. 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 was issued on January 23 2008. The Single Audit Report for the two fiscal years ended June 30 2009 will be issued by March 31 2010. Copies of the Single Audit Report can be obtained by contacting Single Audit Coordinator Legislative Audit Division Office of Budget and Program Planning Room 160 State Capitol Room 277 State Capitol PO Box 201705 PO Box 200802 Helena mt 59620-1705 Helena mt 59620-0802 Fraud Hotline Help eliminate fraud waste and abuse in state government. Call the Fraud Hotline at Statewide .
