specificationsforauditsofcounties,cities,.docVIP

SPECIFICATIONS FOR AUDITS OF COUNTIES, CITIES, AND TOWNS TABLE OF CONTENTS NOTE: The documented tracked changes included within this manual are intentional to communicate the current year’s amendments. Chapter 1 – Introduction Introduction Organization of the Manual Revisions to the Audit Specifications Relationship to Other Standards Informational Resources Chapter 2 – Audit Procedures General Auditing Standards and the Audit Contract Audit Scope Property Taxes and Property Taxes Receivable Intergovernmental Revenues Intergovernmental Agreements Inmate Canteen and Other Auxiliary Funds Sheriff Office Internal Controls Reporting Comparative Reporting Chapter 3 – Virginia Compliance Supplement General Using the Virginia Compliance Supplement Budget and Appropriations Laws Cash and Investments Conflicts of Interest Debt Provisions Retirement Systems Procurement Unclaimed Property Economic Development Opportunity Fund Education Comprehensive Service Act Funds Highway Maintenance Funds Route 28 Highway Transportation Improvement District Social Services Cable Television Services Stormwater Management Program Chapter 4 – Quality Control Program General Quality Control Reviews Reporting on the Results of Quality Control Reviews Procedures for Substandard Audits Relationship to Other Quality Review Programs Chapter 5 – Treasurer’s Turnover Audits (Updated October 2007) General Statutory Authority for Turnover Audits Attestation Standards and Examination Contract Working Papers Receipt of Office Assets and Cut-Off Procedures Uncollected Taxes Completion of the Examination Contents of the Turnover Report Reporting Chapter 6 – Audit of Circuit Court Clerks 6–1 Planning 6-2 Access Security 6-3 Accounts Receivable 6-4 Banking 6-5 Daily Collections and Journal Vouchers 6-6 Disbursements 6-7 Manual Receipts 6-8 Civil 6-9 Criminal 6-10 Deeds / Land Records 6-11 Wills and Administrations 6-12 Liabilities 6-13 Trust Funds 6-14 Audit Documentation Confidentiality 6-15 R