Orange County NC Website
Browse       Search
10 <br /> i <br /> May 31, 1996 <br /> The Board of County Commissioners <br /> Page 7 <br /> Full Disclosure Under the Law <br /> Publications from the following organizations are considered by us in determining whether the <br /> Orange County financial statements include full disclosure under the law as required by the Local <br /> Government Commission Contract to Audit Accounts. <br /> Organization Publication <br /> United States Government Single Audit Act of 1984 <br /> OMB Circulars A-128 and A-133 <br /> Government Auditing Standards - Yellow Book <br /> State of North Carolina North Carolina G.S. 159.34 Annual <br /> Independent Audit; Rules and Regulations <br /> North Carolina Single Audit <br /> Implementation Act <br /> Government Accounting Standards Board Financial Reporting Standards <br /> National Council on Governmental <br /> Accounting Financial Reporting Standards <br /> American Institute of Certified Public <br /> Accountants Statement of Position 92-7 <br /> Financial Accounting Standards Board SFAS <br />