Accounting Procedures Handbook

6 AUDIT findings and corrective actions to the Principals and Bookkeepers. D. Other External Audits The Accounting Manager (or designee) is generally considered the central contact person for fielding all other requests by the external auditors, etc. The Comptroller serves as the backup in the absence of the AccountingManager. Other sections of the manual may include other audit related procedures as applicable to the functional activities covered in those individual sections. III. REFERENCE DOCUMENTS & SOURCES • ADM-FIN-PL-020, Audit of School Activities Fund Policy • COMAR 13A.02.07.01-.10 • Uniform Grants Guidance, 200CFR (Code of Federal Regulations) • Statement on Auditing Standards (SAS) 99, Consideration of Fraud • The Education and Fiscal Accountability and Oversight Act of 2004