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[DOCX File]UG FACCR SNAP ver - Ohio Auditor
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The AICPA Single Audit Guide 10.57 states the auditor's tests of compliance with compliance requirements may disclose instances of noncompliance. ... provide low-income and minority students greater access to effective teachers, principals, and other school leaders. ... requires that ED officials establish a prima facie case when they seek ...

[DOC File]media.csmfo.org
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The examination shall be made in accordance with generally accepted governmental auditing procedures as prescribed in the AICPA Industry Audit Guide, Audits of State and Local Governments (GASB 34 Edition). The first audit under the three year contract would be for the fiscal year ending June 30, 2009. GENERAL INSTRUCTIONS

[DOC File]SECTION 1: PRELIMINARY INSTRUCTIONS BEFORE …
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AICPA Professional Standards, AU § 2100.01, et seq. MUJI 7.22 DEFINITION FINANCIAL STATEMENT. A financial statement refers to the financial position of a company at one historical moment in time and to the historical operating results for the fiscal period preceding that moment. A financial statement is prepared by the management of the ...

[DOC File]errata - FCC
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Qwest also provides Internet Protocol-enabled services such as Internet access, collocation and remote access, as well as a full range of retail voice, data, video and related services. Qwest also operates a construction services business that, among other things, built the Qwest Network, a nationwide interexchange fiber optic network.

[DOCX File]Columbia Business School
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AICPA is the national professional organization of Certified Public Accountants (CPAs) in the United States with more than 394,000 members. It sets the ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments.

[DOC File]Testimony to House Small Business Committee on …
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Apr 26, 2007 · The American Institute of Certified Public Accountants thanks the House Small Business Committee for the opportunity to appear at today’s hearing on “Closing the Tax Gap Without Creating Burdens for Small Business.” I am James E. Brennan, Chair of the AICPA’s IRS Practice and Procedures Committee.

[DOC File]TABLE OF CONTENTS – COMPLAINT – UNITED …
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American Institute of Certified Public Accountants (“AICPA”) APRIL 30, 2004 - IVIEWIT RESPONSE TO AICPA REQUEST FOR INFORMATION. MARCH 16, 2004 – AICPA RESPONSE GOLDSTEIN LEWIN & CO., GERALD AND ERIKA LEWIN AICPA COMPLAINT

[DOC File]OMB CIRCULAR A-133 - Archives
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93.153 – Coordinated Services and Access to Research for Women, Infants, Children, and Youth (Ryan White Program) 4-93.153. 93.210 – Tribal Self-Governance Program--IHS Compacts/ Funding Agreements 4-93.210. 93.217 – Family Planning – Services 4-93.217

[DOC File]OMB CIRCULAR A-133
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Failure to maintain records required by 7 CFR section 250.16 shall be considered prima facie evidence of improper distribution or loss of donated foods, and the agency, processor, or entity may be required to pay USDA the value of the food or replace it in kind (7 CFR sections 250.16(a)(6) and 250.15(c)). b. Physical Inventory

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