pvd22-45 - Professional Auditing and Agreed upon Procedure Services

audits are to be performed in accordance with generally accepted auditing standards, the standards for financial audits set forth in the Government Accountability Office’s (GAO) Government Auditing Standards issued by the Comptroller General of the United States, the provisions of the federal Single Audit Act of 1984 (as amended in 1996) and U.S. Office of Management and Budget (OMB) Guidance 2 CFR part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Subpart F – Audit Requirements.