Record Display for the EPA National Library Catalog


Main Title DWSRF Guide to Understanding Audits.
CORP Author Environmental Protection Agency, Washington, DC. Office of Ground Water and Drinking Water.
Publisher Jul 2006
Year Published 2006
Report Number EPA/816/K-06/007;
Stock Number PB2007-103776
Additional Subjects Audits ; User guides ; Financial statements ; Accuracy ; Drinking Water State Revolving Fund(DWSRF)
Internet Access
Description Access URL
Library Call Number Additional Info Location Last
NTIS  PB2007-103776 Some EPA libraries have a fiche copy filed under the call number shown. 07/26/2022
Collation 42p
This guide is concerned with audits of Drinking Water State Revolving Fund (DWSRF) programs and the interpretation of the reports and financial statements that result from those audits. The goal of broad audits performed under the Single Audit Act, as amended, is an opinion (or disclaimer of opinion) on the financial statements of the entity being audited. The State Revolving Fund (SRF) program audit should include an opinion (or disclaimer) on whether the program's financial statements are presented fairly. Either way, the goal of the audit is to establish the reliability of the state program's financial statements. As a result, anyone using the financial statements in an analysis of program performance should know whether they can rely on the accuracy of those statements.