Includes appendices. Includes bibliographical references (pages D-1). Item 431-I-5.

This guide is intended to assist the Environmental Protection Agency (EPA) auditors, independent public accounts, and auditors of public agencies to understand the special requirements for audit coverage of EPA grants, other than construction grants. The audit steps in this guide are intended to provide general insight into the nature and scope of the audit contemplated. This guide is not intended to be a complete manual of procedures, nor is it intended to supplant the auditor's judgment of the work required to meet the audit objectives outlined in this audit guide. The audit procedures contained in this guide may not cover all circumstances or conditions encountered in auditing a particular grant, and similarly not all of the audit procedures will apply to each grant audited. Auditors must use their professional judgment to tailor the procedures to meet conditions at the audit site so that the audit objectives set forth in.the guide may be achieved.