Description

Table of Contents

1. FOREWORD
   1. GENERAL COMMENTS
   2. PURPOSE OF EXPENDITURE AUDITS
   3. DETERMINING AUDITS TO BE PERFORMED
   4. AUDIT PROVISIONS
   5. TECHNOLOGY AND AUDIT DATA
2. SEQUENCE OF AUDIT EVENTS
3. AUDIT PROTOCOL
   1. INITIATING AND PREPARING FOR THE AUDIT
   2. DURING THE AUDIT
   3. AUDIT RESOLUTION
4. PROCEDURE GUIDELINES
   1. SCOPE
   2. PRELIMINARY WORK
   3. AUDIT TESTING AND ANALYSIS / AUDIT PROGRAM
   4. INFORMATION REQUESTS (IRs) AND PRELIMINARY EXCEPTIONS (PEs)
   5. FIELD TRIPS
   6. AUDIT REPORT
   7. AUDIT COSTS
5. GLOSSARY
6. EXHIBITS
   1. EXHIBIT 1—CONFIRMATION LETTER of ON-SITE AUDIT
   2. EXHIBIT 1A—CONFIRMATION LETTER of OFF-SITE AUDIT
   3. EXHIBIT 2—BALLOT LETTER FOR ON-SITE AUDIT
   4. EXHIBIT 2A—BALLOT LETTER FOR OFF-SITE AUDIT
   5. EXHIBIT 3—AUDIT EXCEPTION FORM
   6. EXHIBIT 4—AUDIT EFFECTIVENESS QUESTIONNAIRE (AUDIT TEAM)
   7. EXHIBIT 5—AUDIT EFFECTIVENESS QUESTIONNAIRE (OPERATOR)
   8. EXHIBIT 6—SAMPLE AUDIT REPORT COVER LETTER
   9. EXHIBIT 6—SAMPLE AUDIT REPORT AUDIT EXCEPTION SUMMARY
   10. EXHIBIT 6—SAMPLE AUDIT REPORT AUDIT EXCEPTIONS
   11. EXHIBIT 7—JOINT INTEREST AUDIT EXCEPTION CODES