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Get the free Yellow Book - USA Softball of Southern California

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USA SOFTBALL OF SOUTHERN CALIFORNIA USA Softball of Southern California, hereafter referred to as USES Local, is an affiliate member of the USA Softball, the National Governing Body (GB) of Softball
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The Yellow Book, officially known as the Government Auditing Standards, is a set of guidelines established by the U.S. Government Accountability Office (GAO) for conducting audits of government organizations, programs, activities, and functions.
Entities that receive federal funds and are subject to audit requirements under the Single Audit Act, as well as auditors conducting audits in compliance with the Yellow Book standards, are required to file Yellow Book audits.
To complete a Yellow Book audit, auditors must follow the guidelines set forth in the Government Auditing Standards, including planning the audit, collecting relevant data, evaluating internal controls, and reporting findings based on the established criteria.
The purpose of the Yellow Book is to ensure accountability and transparency in government financial reporting and to provide a framework for audit quality and performance for government entities.
Reports must include findings, conclusions, and recommendations based on the audit; a statement regarding compliance with laws and regulations; and a summary of the scope and methodology used in the audit.
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