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Download full textOffice of Inspector General (ED), Washington, DC. – 1995
An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…
Descriptors: Accounting, Colleges, Compliance (Legal), Federal Programs
Direct linkTechnical Assistance ALLIANCE for Parent Centers, 2006
Internal controls are important to ensure your Parent Center's resources are well protected. Steps should be taken to ensure that finance transactions are authorized by management, executed properly and on time, and recorded appropriately. Some centers may not have staff with all of the titles used in the procedures presented in this paper.…
Descriptors: Nonprofit Organizations, Accounting, Program Administration, Administrative Organization
Office of Student Financial Assistance (ED), Washington, DC. – 1997
This training guide for financial aid staff explains the process of direct loan reconciliation and suggests appropriate cash management accounting practices. Chapter 1 explains the importance of cash management, the role of data matching, and reviews basic reconciliation concepts and terms and direct loan reporting requirements. Chapter 2 reviews…
Descriptors: Accounting, Data Collection, Data Conversion, Delivery Systems
