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Use for 06/30/2022 and/or 06/30/2023 AUPs 1(Community Authority2 AUP Per ATC 105 & 215 & GAGAS, April 20233)4 INDEPENDENT ACCOUNTANT\'S REPORT ON APPLYING AGREEDUPON PROCEDURES[Name of] Community
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The Yellow Book refers to the 'Government Auditing Standards' published by the Government Accountability Office (GAO) which provides a framework for conducting audits of government organizations, programs, activities, and functions.
Entities that receive federal funds and certain state and local government organizations must adhere to the Yellow Book auditing standards.
To fill out Yellow Book government auditing reports, auditors must follow the GAO's standards to assess the entities' compliance, internal controls, and financial reporting in accordance with the specifications detailed in the Yellow Book.
The purpose of the Yellow Book is to ensure that audits of government organizations are conducted with integrity, objectivity, and accountability to promote transparency in the use of public funds.
Audits conducted under the Yellow Book must report findings, conclusions, and recommendations regarding financial statements, compliance with laws and regulations, and the effectiveness of internal controls.
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