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099396 1 (1976-03-30)

handle is hein.gao/gaobacunn0001 and id is 1 raw text is: 










-ICCr   -Z


            AUDIT OUIDELINES

                      FOR

AUDITS OF FINANCIAL OPERATIONS

                      OF

   FEDERALLY ASSISTED PROGRAMS


UNITED STATES

GENERAL ACCOUNTING OFFICE
               702399


        EXPOSURE   DRAFT
The audit guide will be evaluated after a
1-year trial. Federal agencies are encouraged
to use the guide in auditing organizations re-
ceiving funds from severa[ agencies or under
several federally assisted programs. Users of
the guide--Federal, State or local auditors as
well as CPAs or IPAs--are requested to fur-
nish the General Accounting Office mean-
ingful data to assist in evaluating this guide.