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OMB Documents and Guidance >Guides

Best Practices Guide for Coordinating the Preparation and Audit of Federal Financial Statements
Issued By: CFO Council - Effective Date: 10.01.2007, 0.278k, PDF
Abstract: This is an updated Best Practices Guide for Coordinating the Preparation and Audit of Federal Financial Statements, originally published in April 2001 by the President's Council on Integrity and Efficiency (PCIE). A working group made up of representatives from the Chief Financial Officers Council (CFOC) and the PCIE have worked together to update this latest version. The Guide's objective is to continue to foster and refine constructive working relationships between agency CFO and Inspectors General (IG), in the financial statement preparation and audit processes.

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