Auditor of Public Accounts

 

GDForum ID: 254

Description of Proposed Guidance Document Changes

The Auditor of Public Accounts is proposing the addition of new required audit procedures at Chapter 3 of the Specifications for Audits of Counties, Cities, and Towns for the Fiscal Year 2020 publication. The proposed guidance and audit procedures will be incorporated as a new Section 3-17. These proposed audit procedures are intended to assist in determining compliance with state laws and policies specific to the Virginia Department of Fire Programs’ grants and aid assistance provided to localities. The Specifications set standards for audits of local governments in Virginia, and are required for the annual audits of all cities and counties, and towns over a 3,500 population threshold or operating a separate school division. Chapter 3 of the Specifications includes required audit procedures for determining compliance with certain state laws, regulations, and policies. State agencies need assurance about the proper utilization of assets provided to local governments and that localities have complied with applicable laws and regulations.

 

Guidance Document(s) for this Comment Forum

Document ID	Document Title	Document in Effect	Proposed Document
CCT SPEC19	Specifications for Audits of Counties, Cities, and Towns	Document	Proposed Document	Posted with Revised Changes on 12/30/2020

 

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