| Articles for
February 7, 2007. |
| AUDITING CHANGES IMPLEMENTED FOR CITIES AND TOWNS - PART 3 OF 3 |
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 In previous issues of Footnotes, we discussed the current practices of the Indiana State Board of Accounts (“SBoA”) with regard to performing audits and their emphasis on the separation of auditing from bookkeeping. As a result of both the Sarbanes-Oxley Act and in an effort to catch up on a backlog of audits, the SBoA has temporarily implemented changes to their audit practices and reports. We have previously discussed the changes as they relate to municipal utilities. In this final article in the series, we will focus on these developments for cities and towns.
For more information, please click on Full Article below.
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CIRCULAR 230 DISCLOSURE:
To ensure compliance with recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including any attachments, is not intended or written by us to be used, and cannot be used, by anyone for the purpose of avoiding federal tax penalties. |
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