CONTENTS
Part I: Background of Federal Auditing
Chapter 1: Background of Federal Auditing
Auditing the Federal Government: Definition and Scope
Federal Auditing: Who Sets the Standards?
Chapter 2: Federal Audit Criteria
The Constitution: “The Power of the Purse”
Anti-Deficiency Act: Cannot Spend More Than Congress Provides
Budget and Accounting Act of 1921
Budget and Accounting Procedures Act of 1950: Strengthened Federal Financial Practices
Supplemental Appropriations Act of 1951: Define the Legal Form for Federal Obligations
Impoundment Control Act of 1974: Congressional Budget Office, New Fiscal Year, and More
Federal Managers’ Financial Integrity Act of 1982
Single Audit Act of 1984: One Audit, Once A Year, by One Auditor
Federal Credit Reform Act of 1990: Full Cost of Loans and Loan Guarantees Must Be Budgeted
Government Performance and Results Act of 1993, Amended in 2010
Federal Financial Management Improvement Act of 1996
Accountability for Tax Dollars Act of 2002
Improper Payment Information Act of 2002, Amended in 2010 and 2012
Department of Homeland Security Financial Accountability Act of 2004
Federal Funding Accountability and Transparency Act of 2006
Chapter 3: Selected Issues in Federal Financial and Internal Control Reporting
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