{"id":824,"date":"2023-01-26T15:19:00","date_gmt":"2023-01-26T23:19:00","guid":{"rendered":"http:\/\/wpoffice\/enfold-lawyer\/?page_id=824"},"modified":"2023-09-15T13:11:46","modified_gmt":"2023-09-15T20:11:46","slug":"financial-statement-audits","status":"publish","type":"page","link":"https:\/\/ortegacpa.com\/financial-statement-audits\/","title":{"rendered":"Financial Statement Audits"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-145nae-651eae05fb78bdd4dd273144f78011ac\">\n.avia-section.av-145nae-651eae05fb78bdd4dd273144f78011ac{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/ortegacpa.com\/wp-content\/uploads\/2018\/05\/hero-blurred.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n.avia-section.av-145nae-651eae05fb78bdd4dd273144f78011ac .av-section-color-overlay{\nopacity:0.6;\nbackground-color:#084a79;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section 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.flex_column.av-jgf3pjem-e9a2d50921493935abde0fa4239ca12b{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-jgf3pjem-e9a2d50921493935abde0fa4239ca12b{\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n.avia_transform .flex_column.av-jgf3pjem-e9a2d50921493935abde0fa4239ca12b{\n-webkit-animation-duration:2s;\n-moz-animation-duration:2s;\nanimation-duration:2s;\n}\n.responsive #top #wrap_all .flex_column.av-jgf3pjem-e9a2d50921493935abde0fa4239ca12b{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div class='flex_column av-jgf3pjem-e9a2d50921493935abde0fa4239ca12b av_one_full  avia-builder-el-1  avia-builder-el-no-sibling  first flex_column_div av-animated-generic fade-in av-zero-column-padding '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgs0mnr3-f588c2eee800673c58096ac948419803\">\n#top .av-special-heading.av-jgs0mnr3-f588c2eee800673c58096ac948419803{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-jgs0mnr3-f588c2eee800673c58096ac948419803 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-jgs0mnr3-f588c2eee800673c58096ac948419803 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-jgs0mnr3-f588c2eee800673c58096ac948419803 .av-subheading{\nfont-size:25px;\n}\n<\/style>\n<div  class='av-special-heading av-jgs0mnr3-f588c2eee800673c58096ac948419803 av-special-heading-h2 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-2  avia-builder-el-no-sibling '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Financial Statement Audits<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><\/div><div id='fsa-fsao-sec'  class='avia-section av-qet8u-52db0f07b4c09d7ef288841487313e3c main_color avia-section-huge avia-no-border-styling  avia-builder-el-3  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-824'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-5a7b8f1de5feaad957d748638c881472\">\n#top .flex_column.av-9wkhy-5a7b8f1de5feaad957d748638c881472{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-9wkhy-5a7b8f1de5feaad957d748638c881472{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:0px 0px 0px 0px;\n}\n.responsive #top #wrap_all .flex_column.av-9wkhy-5a7b8f1de5feaad957d748638c881472{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div class='flex_column av-9wkhy-5a7b8f1de5feaad957d748638c881472 av_one_half  avia-builder-el-4  el_before_av_one_half  avia-builder-el-first  first flex_column_div av-animated-generic left-to-right av-zero-column-padding '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgrxw141-605034bafc8d1cb54dd8d39658662348\">\n#top .av-special-heading.av-jgrxw141-605034bafc8d1cb54dd8d39658662348{\nmargin:15px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-jgrxw141-605034bafc8d1cb54dd8d39658662348 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-jgrxw141-605034bafc8d1cb54dd8d39658662348 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-jgrxw141-605034bafc8d1cb54dd8d39658662348 av-special-heading-h2 blockquote modern-quote  avia-builder-el-5  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Financial Statement Audit Overview<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jgds8wgh-a6323f80cb468d66922d25d94e6b0ed1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Both nonprofits and for-profit companies can find themselves in need of annual financial statement audits. At Ortega Accountancy, we specialize in efficient and effective audits for For-Profit Universities, nonprofits who need audited financial statements to comply with funding source requirements or grant writing and for-profit companies whose lenders require annual audits to comply with covenants in their loans.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ldlyruu0-599d16d5045ba4816744a74e1c9155c5\">\n#top .av-rotator-container.av-ldlyruu0-599d16d5045ba4816744a74e1c9155c5{\ntext-align:center;\ncolor:#7893ad;\nmargin:10px 10px 10px 10px;\n}\n#top #wrap_all .av-rotator-container.av-ldlyruu0-599d16d5045ba4816744a74e1c9155c5 .av-rotator-container-inner{\nfont-size:28px;\n}\n<\/style>\n<div  class='av-rotator-container av-rotation-container-center av-ldlyruu0-599d16d5045ba4816744a74e1c9155c5  avia-builder-el-7  el_after_av_textblock  avia-builder-el-last  av-fixed-rotator-width av-typewriter' data-interval='2' data-animation='typewriter' data-fixWidth='1'><h3 class='av-rotator-container-inner'>We provide <span class='av-rotator-text av-rotator-multiline-off'>\n<span class='av-rotator-text-single av-ldlyqfbb-08da2e6164cf91d1aebb2e09d9fc2418 av-rotator-text-single-1'>Single Audits<\/span>\n<span class='av-rotator-text-single av-ldlyqmqg-8e3b658499c51336dd1ec40be19d832f av-rotator-text-single-2'>Yellow Book Audits<\/span>\n<span class='av-rotator-text-single av-ldlyqznc-df71e4c466067f620eb00c3cde5aa2c9 av-rotator-text-single-3'>GAAS Audits<\/span>\n<span class='av-rotator-text-single av-ldlyr71j-3e1c3f61d9b3078ca558eaada888219c av-rotator-text-single-4'>GAGAS Audits<\/span>\n<\/span><\/h3><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-55-7762e540349080691b8192257454a461\">\n#top .flex_column.av-9wkhy-55-7762e540349080691b8192257454a461{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-9wkhy-55-7762e540349080691b8192257454a461{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:0px 0px 0px 0px;\n}\n.responsive #top #wrap_all .flex_column.av-9wkhy-55-7762e540349080691b8192257454a461{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div class='flex_column av-9wkhy-55-7762e540349080691b8192257454a461 av_one_half  avia-builder-el-8  el_after_av_one_half  el_before_av_hr  flex_column_div av-animated-generic left-to-right av-zero-column-padding '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgrxw7ga-a605e9f4011e28680ab870f36ad11f2b\">\n#top .av-special-heading.av-jgrxw7ga-a605e9f4011e28680ab870f36ad11f2b{\nmargin:15px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-jgrxw7ga-a605e9f4011e28680ab870f36ad11f2b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-jgrxw7ga-a605e9f4011e28680ab870f36ad11f2b .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-jgrxw7ga-a605e9f4011e28680ab870f36ad11f2b av-special-heading-h2 blockquote modern-quote  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Types of Audits We Provide<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jgds8wgh-54-5f593ca306e6457d2c9724bf310ebd4b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>We conduct Financial Statement Audits for nonprofits including but not limited to GAGAS Yellow Book Audits and Single Audits under OMB\u2019s Uniform Guidance.<\/p>\n<p>Additionally, we provide the GAAS Audited Financial for profits for loan covenant compliance and specialized comprehensive Annual Financial Statement Audits for For-Profit Universities.<\/p>\n<p>Our Audit process takes approximately 3\u20134 weeks and results in:<\/p>\n<ul>\n<li>The Auditors\u2019 Report or letter of Opinion on your Financial Statements\u2019 compliance with Generally Accepted Accounting Principles (GAAP)<\/li>\n<li>The Auditors\u2019 letter on financial reporting internal controls, and on Compliance (GAO Audits)<\/li>\n<li>The Auditors\u2019 Report on Compliance with Major Programs and Internal Controls over Compliance Required by the Uniform Guidance. (Single Audit)<\/li>\n<\/ul>\n<\/div><\/section><\/p><\/div><div  class='hr av-jgf4q5kq-d6d3f1ed77e6025e2a76c75e8afc77f5 hr-short  avia-builder-el-11  el_after_av_one_half  el_before_av_one_third  hr-center'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-9wkhy-53-ceeaaa037e2d39b32dff6a9ed45d5954 sc-av_one_third av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-53-ceeaaa037e2d39b32dff6a9ed45d5954\">\n#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-53-ceeaaa037e2d39b32dff6a9ed45d5954{\nmargin-top:0px;\nmargin-bottom:70px;\n}\n.flex_column.av-9wkhy-53-ceeaaa037e2d39b32dff6a9ed45d5954{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#c3986b;\n}\n<\/style>\n<div class='flex_column av-9wkhy-53-ceeaaa037e2d39b32dff6a9ed45d5954 av_one_third  avia-builder-el-12  el_after_av_hr  el_before_av_two_third  first flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf8v45f-5038d65e0557a91c3f218041b07c8437\">\n.av_font_icon.av-jgf8v45f-5038d65e0557a91c3f218041b07c8437{\ncolor:#ffffff;\nborder-color:#ffffff;\n}\n.av_font_icon.av-jgf8v45f-5038d65e0557a91c3f218041b07c8437 .av-icon-char{\nfont-size:70px;\nline-height:70px;\n}\n<\/style>\n<span  class='av_font_icon av-jgf8v45f-5038d65e0557a91c3f218041b07c8437 avia_animate_when_visible av-icon-style- avia-icon-pos-center avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='' data-av_iconfont='justice' ><\/span><\/span><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14oiuw-94930b636a5e8dd2cc1c98611485e805\">\n#top .av-special-heading.av-14oiuw-94930b636a5e8dd2cc1c98611485e805{\nmargin:25px 0 0 0;\npadding-bottom:10px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-14oiuw-94930b636a5e8dd2cc1c98611485e805 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-14oiuw-94930b636a5e8dd2cc1c98611485e805 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-14oiuw-94930b636a5e8dd2cc1c98611485e805 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-14oiuw-94930b636a5e8dd2cc1c98611485e805 av-special-heading-h2 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-14  el_after_av_font_icon  el_before_av_textblock '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >For Profit University<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgds8wgh-52-e124f53664249bda04ad1b6c81057b23\">\n#top .av_textblock_section.av-jgds8wgh-52-e124f53664249bda04ad1b6c81057b23 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-jgds8wgh-52-e124f53664249bda04ad1b6c81057b23'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\">Financial Statement Audits<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4q5kq-51-83fefb8b6adfc57dddc12327e5409b2a\">\n#top .hr.hr-invisible.av-jgf4q5kq-51-83fefb8b6adfc57dddc12327e5409b2a{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-jgf4q5kq-51-83fefb8b6adfc57dddc12327e5409b2a hr-invisible  avia-builder-el-16  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jgf4ovnq-43e176f8df6fdf90c4e85565697eb170-wrap avia-button-center  avia-builder-el-17  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4ovnq-43e176f8df6fdf90c4e85565697eb170\">\n#top #wrap_all .avia-button.av-jgf4ovnq-43e176f8df6fdf90c4e85565697eb170{\nbackground-color:#ffffff;\nborder-color:#ffffff;\ncolor:#000000;\n-webkit-transition:all 0.4s ease-in-out;\n-moz-transition:all 0.4s ease-in-out;\n-ms-transition:all 0.4s ease-in-out;\n-o-transition:all 0.4s ease-in-out;\ntransition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/ortegacpa.com\/contact-us\/'  class='avia-button av-jgf4ovnq-43e176f8df6fdf90c4e85565697eb170 avia-icon_select-yes-right-icon avia-size-large avia-position-center av-icon-on-hover'  ><span class='avia_iconbox_title' >Get in touch<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue879' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><\/p><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-50-93767cdd1bceae904c81bc6c685e417f\">\n#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-50-93767cdd1bceae904c81bc6c685e417f{\nmargin-top:0px;\nmargin-bottom:70px;\n}\n.flex_column.av-9wkhy-50-93767cdd1bceae904c81bc6c685e417f{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#f7f7f7;\n}\n<\/style>\n<div class='flex_column av-9wkhy-50-93767cdd1bceae904c81bc6c685e417f av_two_third  avia-builder-el-18  el_after_av_one_third  el_before_av_two_third  flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-vra1k-4a7841e0c997243e956d36c76404f74e\">\n#top .av-special-heading.av-vra1k-4a7841e0c997243e956d36c76404f74e{\nmargin:25px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-vra1k-4a7841e0c997243e956d36c76404f74e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-vra1k-4a7841e0c997243e956d36c76404f74e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-vra1k-4a7841e0c997243e956d36c76404f74e av-special-heading-h2 blockquote modern-quote  avia-builder-el-19  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Title IV Compliance<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jgrx3l5f-f9a0c9944683452cf37a31bf026781d3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Our team specializes in providing comprehensive compliance audits and services for educational institutions participating in the Federal Student Aid (FSA) programs. Our expert knowledge of the constantly evolving regulations and rules pertaining to Title IV laws enables us to offer tailored consultative guidance to ensure your organization is always in compliance. Our services enable you to focus on providing exceptional educational opportunities for your students.<\/p>\n<\/div><\/section><br \/>\n<div  class='hr av-jgf4q5kq-47-6a45bc47d1c11cc382ab3e93ca3957bc hr-short  avia-builder-el-21  el_after_av_textblock  el_before_av_textblock  hr-center'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jgrx3l5f-44-9f6b5b5419086b88fc97d92ee324752a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>For\u2013profit universities must comply with Title IV of the Higher Education Act of 1965 as amended, which is the federal law governing the administration of federal student aid programs. To remain compliant, for\u2013profit universities must meet the standards of the Program Participation Agreements (PPAs) established by the Department of Education, have appropriate administrative and financial systems in place to ensure the accurate administration of federal student aid funds, and maintain a satisfactory academic records.<\/p>\n<\/div><\/section><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><div class='flex_column_table av-9wkhy-45-41472b8267f3a6fa2406896190582bf9 sc-av_two_third av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-45-41472b8267f3a6fa2406896190582bf9\">\n#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-45-41472b8267f3a6fa2406896190582bf9{\nmargin-top:0px;\nmargin-bottom:70px;\n}\n.flex_column.av-9wkhy-45-41472b8267f3a6fa2406896190582bf9{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#f7f7f7;\n}\n<\/style>\n<div class='flex_column av-9wkhy-45-41472b8267f3a6fa2406896190582bf9 av_two_third  avia-builder-el-23  el_after_av_two_third  el_before_av_one_third  first flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-rz8o0-30d82c2fb7556b95d41419ed7f54ff96\">\n#top .av-special-heading.av-rz8o0-30d82c2fb7556b95d41419ed7f54ff96{\nmargin:25px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-rz8o0-30d82c2fb7556b95d41419ed7f54ff96 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-rz8o0-30d82c2fb7556b95d41419ed7f54ff96 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-rz8o0-30d82c2fb7556b95d41419ed7f54ff96 av-special-heading-h2 blockquote modern-quote  avia-builder-el-24  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >What regulations do nonprofits who are receiving Federal and State Funding have to meet?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jgrx3l5f-40-063b7b1cc39a4f42af069fec45a7e744'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Nonprofits that receive federal and state funding are required to adhere to the regulations and guidelines set forth by the funding source. Depending on the type of funding source, nonprofits may need to meet certain requirements such as financial transparency, program management, and reporting. Additionally, nonprofits may need to meet certain eligibility criteria and comply with any applicable laws or regulations. It is important for nonprofits to ensure that they are operating in compliance with all applicable regulations in order to receive and maintain their funding.<\/p>\n<\/div><\/section><br \/>\n<div  class='hr av-jgf4q5kq-43-98efdb949f59ad43a38b0ab1dab43561 hr-short  avia-builder-el-26  el_after_av_textblock  el_before_av_textblock  hr-center'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jgrx3l5f-42-fa7a0a8efcdf2d511c154f5c0d520171'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Nonprofits need annual financial statement audits to ensure that their financial records are accurate and complete. Audits also provide an independent opinion on the fairness of financial statements, and they can help to identify any potential financial fraud or mismanagement. Audits are also essential for demonstrating to funders and other stakeholders that the organization is responsibly managing its finances.<\/p>\n<h3>What types of reports do nonprofits need to have ready for an annual audit?<\/h3>\n<p>Nonprofits typically need three types of reports to submit to an auditor to create their annual financial statement audits: a balance sheet, an income statement, and a statement of cash flows. The balance sheet shows the nonprofit\u2019s assets and liabilities at a specific point in time. The income statement provides a summary of the organization\u2019s revenues and expenses over a specific period of time. The statement of cash flows shows how much cash the organization has generated or used during the same period.<\/p>\n<\/div><\/section><\/p><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-41-b831139b4b2b1c9e585c7537294a65f8\">\n#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-41-b831139b4b2b1c9e585c7537294a65f8{\nmargin-top:0px;\nmargin-bottom:70px;\n}\n.flex_column.av-9wkhy-41-b831139b4b2b1c9e585c7537294a65f8{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#c3986b;\n}\n<\/style>\n<div class='flex_column av-9wkhy-41-b831139b4b2b1c9e585c7537294a65f8 av_one_third  avia-builder-el-28  el_after_av_two_third  el_before_av_one_third  flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf8v45f-49-faccac9393039371bbca79eafa283bc4\">\n.av_font_icon.av-jgf8v45f-49-faccac9393039371bbca79eafa283bc4{\ncolor:#ffffff;\nborder-color:#ffffff;\n}\n.av_font_icon.av-jgf8v45f-49-faccac9393039371bbca79eafa283bc4 .av-icon-char{\nfont-size:70px;\nline-height:70px;\n}\n<\/style>\n<span  class='av_font_icon av-jgf8v45f-49-faccac9393039371bbca79eafa283bc4 avia_animate_when_visible av-icon-style- avia-icon-pos-center avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='' data-av_iconfont='justice' ><\/span><\/span><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-nsb0w-e3914e6db28b09851a163051f4e0c014\">\n#top .av-special-heading.av-nsb0w-e3914e6db28b09851a163051f4e0c014{\nmargin:25px 0 0 0;\npadding-bottom:10px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-nsb0w-e3914e6db28b09851a163051f4e0c014 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-nsb0w-e3914e6db28b09851a163051f4e0c014 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-nsb0w-e3914e6db28b09851a163051f4e0c014 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-nsb0w-e3914e6db28b09851a163051f4e0c014 av-special-heading-h2 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-30  el_after_av_font_icon  el_before_av_textblock '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Nonprofit Institutions<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgds8wgh-48-03316850b3a2bfc4b5a1f3737331371f\">\n#top .av_textblock_section.av-jgds8wgh-48-03316850b3a2bfc4b5a1f3737331371f .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-jgds8wgh-48-03316850b3a2bfc4b5a1f3737331371f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\">Annual Financial Statement Audits<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4q5kq-39-43e706aff9827a6b85e5302732d0d7f8\">\n#top .hr.hr-invisible.av-jgf4q5kq-39-43e706aff9827a6b85e5302732d0d7f8{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-jgf4q5kq-39-43e706aff9827a6b85e5302732d0d7f8 hr-invisible  avia-builder-el-32  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jgf4ovnq-46-833877290a282400f807b792b733b204-wrap avia-button-center  avia-builder-el-33  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4ovnq-46-833877290a282400f807b792b733b204\">\n#top #wrap_all .avia-button.av-jgf4ovnq-46-833877290a282400f807b792b733b204{\nbackground-color:#ffffff;\nborder-color:#ffffff;\ncolor:#000000;\n-webkit-transition:all 0.4s ease-in-out;\n-moz-transition:all 0.4s ease-in-out;\n-ms-transition:all 0.4s ease-in-out;\n-o-transition:all 0.4s ease-in-out;\ntransition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/ortegacpa.com\/contact-us\/'  class='avia-button av-jgf4ovnq-46-833877290a282400f807b792b733b204 avia-icon_select-yes-right-icon avia-size-large avia-position-center av-icon-on-hover'  ><span class='avia_iconbox_title' >Get in touch<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue879' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><div class='flex_column_table av-9wkhy-37-da14aba94b6dc978327824f90da21da2 sc-av_one_third av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-37-da14aba94b6dc978327824f90da21da2\">\n#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-37-da14aba94b6dc978327824f90da21da2{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-9wkhy-37-da14aba94b6dc978327824f90da21da2{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#c3986b;\n}\n<\/style>\n<div class='flex_column av-9wkhy-37-da14aba94b6dc978327824f90da21da2 av_one_third  avia-builder-el-34  el_after_av_one_third  el_before_av_two_third  first flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf8v45f-36-c399f1a95ff57ec5ec4664fe8719d131\">\n.av_font_icon.av-jgf8v45f-36-c399f1a95ff57ec5ec4664fe8719d131{\ncolor:#ffffff;\nborder-color:#ffffff;\n}\n.av_font_icon.av-jgf8v45f-36-c399f1a95ff57ec5ec4664fe8719d131 .av-icon-char{\nfont-size:70px;\nline-height:70px;\n}\n<\/style>\n<span  class='av_font_icon av-jgf8v45f-36-c399f1a95ff57ec5ec4664fe8719d131 avia_animate_when_visible av-icon-style- avia-icon-pos-center avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='' data-av_iconfont='justice' ><\/span><\/span><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-d8ocw-cdcb3464e0dcd8aec032d2987ef935e8\">\n#top .av-special-heading.av-d8ocw-cdcb3464e0dcd8aec032d2987ef935e8{\nmargin:25px 0 0 0;\npadding-bottom:10px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-d8ocw-cdcb3464e0dcd8aec032d2987ef935e8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-d8ocw-cdcb3464e0dcd8aec032d2987ef935e8 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-d8ocw-cdcb3464e0dcd8aec032d2987ef935e8 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-d8ocw-cdcb3464e0dcd8aec032d2987ef935e8 av-special-heading-h2 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-36  el_after_av_font_icon  el_before_av_textblock '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >For Profit Businesses<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgds8wgh-35-27852acecc7d767ed4fcae09627bc3e2\">\n#top .av_textblock_section.av-jgds8wgh-35-27852acecc7d767ed4fcae09627bc3e2 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-jgds8wgh-35-27852acecc7d767ed4fcae09627bc3e2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\">Loan Covenant Compliance Audits<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4q5kq-34-5214e02aa93a9f2b6232eae09454f3bc\">\n#top .hr.hr-invisible.av-jgf4q5kq-34-5214e02aa93a9f2b6232eae09454f3bc{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-jgf4q5kq-34-5214e02aa93a9f2b6232eae09454f3bc hr-invisible  avia-builder-el-38  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jgf4ovnq-33-5e1c5ad1188165b645e0ea0cafddaefd-wrap avia-button-center  avia-builder-el-39  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4ovnq-33-5e1c5ad1188165b645e0ea0cafddaefd\">\n#top #wrap_all .avia-button.av-jgf4ovnq-33-5e1c5ad1188165b645e0ea0cafddaefd{\nbackground-color:#ffffff;\nborder-color:#ffffff;\ncolor:#000000;\n-webkit-transition:all 0.4s ease-in-out;\n-moz-transition:all 0.4s ease-in-out;\n-ms-transition:all 0.4s ease-in-out;\n-o-transition:all 0.4s ease-in-out;\ntransition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/ortegacpa.com\/contact-us\/'  class='avia-button av-jgf4ovnq-33-5e1c5ad1188165b645e0ea0cafddaefd avia-icon_select-yes-right-icon avia-size-large avia-position-center av-icon-on-hover'  ><span class='avia_iconbox_title' >Get in touch<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue879' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><\/p><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-32-19ac38a258a729a91a17852586d51c7e\">\n#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-32-19ac38a258a729a91a17852586d51c7e{\nmargin-top:0px;\nmargin-bottom:70px;\n}\n.flex_column.av-9wkhy-32-19ac38a258a729a91a17852586d51c7e{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#f7f7f7;\n}\n<\/style>\n<div class='flex_column av-9wkhy-32-19ac38a258a729a91a17852586d51c7e av_two_third  avia-builder-el-40  el_after_av_one_third  avia-builder-el-last  flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-nyio-4eba4486e8b720bc937b8ea88e3662ad\">\n#top .av-special-heading.av-nyio-4eba4486e8b720bc937b8ea88e3662ad{\nmargin:25px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-nyio-4eba4486e8b720bc937b8ea88e3662ad .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-nyio-4eba4486e8b720bc937b8ea88e3662ad .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-nyio-4eba4486e8b720bc937b8ea88e3662ad av-special-heading-h2 blockquote modern-quote  avia-builder-el-41  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >What is a loan covenant audit?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jgrx3l5f-38-8b155262fe1de730816c06c73c7ff04b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-offset-key=\"2hpad-10-0\">A<\/span><span data-offset-key=\"2hpad-11-0\"> loan<\/span><span data-offset-key=\"2hpad-12-0\"> covenant<\/span><span data-offset-key=\"2hpad-13-0\"> audit<\/span><span data-offset-key=\"2hpad-14-0\"> is<\/span><span data-offset-key=\"2hpad-15-0\"> an<\/span><span data-offset-key=\"2hpad-16-0\"> assessment<\/span><span data-offset-key=\"2hpad-17-0\"> of<\/span><span data-offset-key=\"2hpad-18-0\"> a<\/span><span data-offset-key=\"2hpad-19-0\"> borrower<\/span><span data-offset-key=\"2hpad-20-0\">&#8216;s<\/span><span data-offset-key=\"2hpad-21-0\"> compliance<\/span><span data-offset-key=\"2hpad-22-0\"> with<\/span><span data-offset-key=\"2hpad-23-0\"> the<\/span><span data-offset-key=\"2hpad-24-0\"> terms<\/span><span data-offset-key=\"2hpad-25-0\"> of<\/span><span data-offset-key=\"2hpad-26-0\"> their<\/span><span data-offset-key=\"2hpad-27-0\"> loan<\/span><span data-offset-key=\"2hpad-28-0\"> agreement<\/span><span data-offset-key=\"2hpad-29-0\">.<\/span><span data-offset-key=\"2hpad-30-0\"> This<\/span><span data-offset-key=\"2hpad-31-0\"> assessment<\/span><span data-offset-key=\"2hpad-32-0\"> is<\/span><span data-offset-key=\"2hpad-33-0\"> conducted<\/span><span data-offset-key=\"2hpad-34-0\"> by<\/span><span data-offset-key=\"2hpad-35-0\"> an<\/span><span data-offset-key=\"2hpad-36-0\"> independent<\/span><span data-offset-key=\"2hpad-37-0\"> auditor<\/span><span data-offset-key=\"2hpad-38-0\"> and<\/span><span data-offset-key=\"2hpad-39-0\"> usually<\/span><span data-offset-key=\"2hpad-40-0\"> includes<\/span><span data-offset-key=\"2hpad-41-0\"> an<\/span><span data-offset-key=\"2hpad-42-0\"> analysis<\/span><span data-offset-key=\"2hpad-43-0\"> of<\/span><span data-offset-key=\"2hpad-44-0\"> the<\/span><span data-offset-key=\"2hpad-45-0\"> borrower<\/span><span data-offset-key=\"2hpad-46-0\">&#8216;s<\/span><span data-offset-key=\"2hpad-47-0\"> financial<\/span><span data-offset-key=\"2hpad-48-0\"> statements<\/span><span data-offset-key=\"2hpad-49-0\">,<\/span><span data-offset-key=\"2hpad-50-0\"> including<\/span><span data-offset-key=\"2hpad-51-0\"> balance<\/span><span data-offset-key=\"2hpad-52-0\"> sheet<\/span><span data-offset-key=\"2hpad-53-0\"> and<\/span><span data-offset-key=\"2hpad-54-0\"> cash<\/span><span data-offset-key=\"2hpad-55-0\"> flow<\/span><span data-offset-key=\"2hpad-56-0\"> statements<\/span><span data-offset-key=\"2hpad-57-0\">,<\/span><span data-offset-key=\"2hpad-58-0\"> as<\/span><span data-offset-key=\"2hpad-59-0\"> well<\/span><span data-offset-key=\"2hpad-60-0\"> as<\/span><span data-offset-key=\"2hpad-61-0\"> other<\/span><span data-offset-key=\"2hpad-62-0\"> documentation<\/span><span data-offset-key=\"2hpad-63-0\"> related<\/span><span data-offset-key=\"2hpad-64-0\"> to<\/span><span data-offset-key=\"2hpad-65-0\"> the<\/span><span data-offset-key=\"2hpad-66-0\"> loan<\/span><span data-offset-key=\"2hpad-67-0\">.<\/span><span data-offset-key=\"2hpad-68-0\"> The<\/span><span data-offset-key=\"2hpad-69-0\"> audit<\/span><span data-offset-key=\"2hpad-70-0\"> is<\/span><span data-offset-key=\"2hpad-71-0\"> intended<\/span><span data-offset-key=\"2hpad-72-0\"> to<\/span><span data-offset-key=\"2hpad-73-0\"> ensure<\/span><span data-offset-key=\"2hpad-74-0\"> that<\/span><span data-offset-key=\"2hpad-75-0\"> the<\/span><span data-offset-key=\"2hpad-76-0\"> borrower<\/span><span data-offset-key=\"2hpad-77-0\"> is<\/span><span data-offset-key=\"2hpad-78-0\"> in<\/span><span data-offset-key=\"2hpad-79-0\"> compliance<\/span><span data-offset-key=\"2hpad-80-0\"> with<\/span><span data-offset-key=\"2hpad-81-0\"> the<\/span><span data-offset-key=\"2hpad-82-0\"> co<\/span><span data-offset-key=\"2hpad-83-0\">venants<\/span><span data-offset-key=\"2hpad-84-0\"> agreed<\/span><span data-offset-key=\"2hpad-85-0\"> upon<\/span><span data-offset-key=\"2hpad-86-0\"> in<\/span><span data-offset-key=\"2hpad-87-0\"> the<\/span><span data-offset-key=\"2hpad-88-0\"> loan<\/span><span data-offset-key=\"2hpad-89-0\"> agreement<\/span><span data-offset-key=\"2hpad-90-0\">,<\/span><span data-offset-key=\"2hpad-91-0\"> such<\/span><span data-offset-key=\"2hpad-92-0\"> as<\/span><span data-offset-key=\"2hpad-93-0\"> repayment<\/span><span data-offset-key=\"2hpad-94-0\"> terms<\/span><span data-offset-key=\"2hpad-95-0\">,<\/span><span data-offset-key=\"2hpad-96-0\"> loan<\/span><span data-offset-key=\"2hpad-97-0\"> balance<\/span><span data-offset-key=\"2hpad-98-0\"> limits<\/span><span data-offset-key=\"2hpad-99-0\">,<\/span><span data-offset-key=\"2hpad-100-0\"> and<\/span><span data-offset-key=\"2hpad-101-0\"> other<\/span><span data-offset-key=\"2hpad-102-0\"> requirements<\/span><span data-offset-key=\"2hpad-103-0\">.<\/span><\/p>\n<\/div><\/section><br \/>\n<div  class='hr av-jgf4q5kq-29-d22d46ca155bca674520492289e5f2ba hr-short  avia-builder-el-43  el_after_av_textblock  el_before_av_textblock  hr-center'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jgrx3l5f-26-c03911a051ea54ee79df7335b7383111'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><span data-offset-key=\"8e0t-106-0\">What<\/span><span data-offset-key=\"8e0t-107-0\"> size<\/span><span data-offset-key=\"8e0t-108-0\"> or<\/span><span data-offset-key=\"8e0t-109-0\"> type<\/span><span data-offset-key=\"8e0t-110-0\"> of<\/span><span data-offset-key=\"8e0t-111-0\"> loan<\/span><span data-offset-key=\"8e0t-112-0\"> would<\/span><span data-offset-key=\"8e0t-113-0\"> require<\/span><span data-offset-key=\"8e0t-114-0\"> an<\/span><span data-offset-key=\"8e0t-115-0\"> annual<\/span><span data-offset-key=\"8e0t-116-0\"> financial<\/span><span data-offset-key=\"8e0t-117-0\"> statement<\/span><span data-offset-key=\"8e0t-118-0\"> audit<\/span><span data-offset-key=\"8e0t-119-0\"> to<\/span><span data-offset-key=\"8e0t-120-0\"> be<\/span><span data-offset-key=\"8e0t-121-0\"> submitted<\/span><span data-offset-key=\"8e0t-122-0\"> to<\/span><span data-offset-key=\"8e0t-123-0\"> a<\/span><span data-offset-key=\"8e0t-124-0\"> business<\/span><span data-offset-key=\"8e0t-125-0\"> bank<\/span><span data-offset-key=\"8e0t-126-0\">?<\/span><\/h3>\n<p><span data-offset-key=\"8e0t-129-0\">Generally<\/span><span data-offset-key=\"8e0t-130-0\">,<\/span><span data-offset-key=\"8e0t-131-0\"> any<\/span><span data-offset-key=\"8e0t-132-0\"> loan<\/span><span data-offset-key=\"8e0t-133-0\"> that<\/span><span data-offset-key=\"8e0t-134-0\"> is<\/span><span data-offset-key=\"8e0t-135-0\"> greater<\/span><span data-offset-key=\"8e0t-136-0\"> than<\/span><span data-offset-key=\"8e0t-137-0\"> $<\/span><span data-offset-key=\"8e0t-138-0\">1<\/span><span data-offset-key=\"8e0t-139-0\"> million<\/span><span data-offset-key=\"8e0t-140-0\"> or<\/span><span data-offset-key=\"8e0t-141-0\"> is<\/span><span data-offset-key=\"8e0t-142-0\"> a<\/span><span data-offset-key=\"8e0t-143-0\"> loan<\/span><span data-offset-key=\"8e0t-144-0\"> used<\/span><span data-offset-key=\"8e0t-145-0\"> for<\/span><span data-offset-key=\"8e0t-146-0\"> major<\/span><span data-offset-key=\"8e0t-147-0\"> business<\/span><span data-offset-key=\"8e0t-148-0\"> acquisitions<\/span><span data-offset-key=\"8e0t-149-0\"> or<\/span><span data-offset-key=\"8e0t-150-0\"> mer<\/span><span data-offset-key=\"8e0t-151-0\">gers<\/span><span data-offset-key=\"8e0t-152-0\"> may<\/span><span data-offset-key=\"8e0t-153-0\"> require<\/span><span data-offset-key=\"8e0t-154-0\"> an<\/span><span data-offset-key=\"8e0t-155-0\"> annual<\/span><span data-offset-key=\"8e0t-156-0\"> financial<\/span><span data-offset-key=\"8e0t-157-0\"> statement<\/span><span data-offset-key=\"8e0t-158-0\"> audit<\/span><span data-offset-key=\"8e0t-159-0\">.<\/span><span data-offset-key=\"8e0t-160-0\"> L<\/span><span data-offset-key=\"8e0t-161-0\">arger<\/span><span data-offset-key=\"8e0t-162-0\"> loans<\/span><span data-offset-key=\"8e0t-163-0\"> may<\/span><span data-offset-key=\"8e0t-164-0\"> also<\/span><span data-offset-key=\"8e0t-165-0\"> require<\/span><span data-offset-key=\"8e0t-166-0\"> more<\/span><span data-offset-key=\"8e0t-167-0\"> stringent<\/span><span data-offset-key=\"8e0t-168-0\"> requirements<\/span><span data-offset-key=\"8e0t-169-0\">,<\/span><span data-offset-key=\"8e0t-170-0\"> such<\/span><span data-offset-key=\"8e0t-171-0\"> as<\/span><span data-offset-key=\"8e0t-172-0\"> multiple<\/span><span data-offset-key=\"8e0t-173-0\"> audits<\/span><span data-offset-key=\"8e0t-174-0\"> per<\/span><span data-offset-key=\"8e0t-175-0\"> year<\/span><span data-offset-key=\"8e0t-176-0\"> or<\/span><span data-offset-key=\"8e0t-177-0\"> a<\/span><span data-offset-key=\"8e0t-178-0\"> more<\/span><span data-offset-key=\"8e0t-179-0\"> thorough<\/span><span data-offset-key=\"8e0t-180-0\"> review<\/span><span data-offset-key=\"8e0t-181-0\"> of<\/span><span data-offset-key=\"8e0t-182-0\"> the<\/span><span data-offset-key=\"8e0t-183-0\"> loan<\/span><span data-offset-key=\"8e0t-184-0\"> documents<\/span><span data-offset-key=\"8e0t-185-0\">.<\/span><span data-offset-key=\"8e0t-186-0\"> Additionally<\/span><span data-offset-key=\"8e0t-187-0\">,<\/span><span data-offset-key=\"8e0t-188-0\"> some<\/span><span data-offset-key=\"8e0t-189-0\"> banks<\/span><span data-offset-key=\"8e0t-190-0\"> may<\/span><span data-offset-key=\"8e0t-191-0\"> require<\/span><span data-offset-key=\"8e0t-192-0\"> an<\/span><span data-offset-key=\"8e0t-193-0\"> audit<\/span><span data-offset-key=\"8e0t-194-0\"> of<\/span><span data-offset-key=\"8e0t-195-0\"> any<\/span><span data-offset-key=\"8e0t-196-0\"> loan<\/span><span data-offset-key=\"8e0t-197-0\"> they<\/span><span data-offset-key=\"8e0t-198-0\"> provide<\/span><span data-offset-key=\"8e0t-199-0\">,<\/span><span data-offset-key=\"8e0t-200-0\"> regardless<\/span><span data-offset-key=\"8e0t-201-0\"> of<\/span><span data-offset-key=\"8e0t-202-0\"> size<\/span><span data-offset-key=\"8e0t-203-0\">.<\/span><\/p>\n<\/div><\/section><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-qet8u-56-53d5044d417ff89b3fdc9c36a98d51c6\">\n.avia-section.av-qet8u-56-53d5044d417ff89b3fdc9c36a98d51c6{\nbackground-color:#7893ad;\nbackground-image:unset;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-qet8u-56-53d5044d417ff89b3fdc9c36a98d51c6 main_color avia-section-default avia-no-border-styling  avia-builder-el-45  el_after_av_section  el_before_av_one_full  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-824'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-lsyke-2634925810cdf971c2a347148155bd71 sc-av_one_full av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lsyke-2634925810cdf971c2a347148155bd71\">\n.flex_column.av-lsyke-2634925810cdf971c2a347148155bd71{\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-lsyke-2634925810cdf971c2a347148155bd71 av_one_full  avia-builder-el-46  avia-builder-el-no-sibling  first flex_column_table_cell av-equal-height-column av-align-middle av-zero-column-padding '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-96c1y-aa34bc31fc1334266ea6b77797c25827\">\n#top .av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827{\npadding-bottom:30px;\ncolor:#ffffff;\nfont-size:27px;\n}\nbody .av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827 .av-special-heading-tag{\nfont-size:27px;\n}\n.av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-96c1y-aa34bc31fc1334266ea6b77797c25827 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-96c1y-aa34bc31fc1334266ea6b77797c25827 av-special-heading-h4 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-47  el_before_av_button  avia-builder-el-first  av-inherit-size'><h4 class='av-special-heading-tag'  itemprop=\"headline\"  >We take care of the Financial Statement Audit process in a way that makes our clients\u2019 lives easier.<\/h4><div class='av_custom_color av-subheading av-subheading_below'><p>Our expertise, attention to detail and ability to answer our clients\u2019 questions in a clear and informative way makes us the go-to-source for reliable information and insights.<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<div  class='avia-button-wrap av-jgf4ovnq-28-9953ee04a23a9ae7c78f86e4c72f0d6e-wrap avia-button-center  avia-builder-el-48  el_after_av_heading  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgf4ovnq-28-9953ee04a23a9ae7c78f86e4c72f0d6e\">\n#top #wrap_all .avia-button.av-jgf4ovnq-28-9953ee04a23a9ae7c78f86e4c72f0d6e{\nbackground-color:#ffffff;\nborder-color:#ffffff;\ncolor:#000000;\n-webkit-transition:all 0.4s ease-in-out;\n-moz-transition:all 0.4s ease-in-out;\n-ms-transition:all 0.4s ease-in-out;\n-o-transition:all 0.4s ease-in-out;\ntransition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/ortegacpa.com\/contact-us\/'  class='avia-button av-jgf4ovnq-28-9953ee04a23a9ae7c78f86e4c72f0d6e avia-icon_select-yes-right-icon avia-size-large avia-position-center av-icon-on-hover'  ><span class='avia_iconbox_title' >Get in touch<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue879' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_3'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-824'><div class='entry-content-wrapper clearfix'><\/p>\n<div class='flex_column_table av-eaoew-561a41bc571369a0408e5aabbfcd6712 sc-av_one_full av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-eaoew-561a41bc571369a0408e5aabbfcd6712\">\n#top .flex_column_table.av-equal-height-column-flextable.av-eaoew-561a41bc571369a0408e5aabbfcd6712{\nmargin-top:0px;\nmargin-bottom:70px;\n}\n.flex_column.av-eaoew-561a41bc571369a0408e5aabbfcd6712{\n-webkit-border-radius:3px 3px 3px 3px;\n-moz-border-radius:3px 3px 3px 3px;\nborder-radius:3px 3px 3px 3px;\npadding:40px 40px 40px 40px;\nbackground-color:#f7f7f7;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top .flex_column_table.av-equal-height-column-flextable.av-eaoew-561a41bc571369a0408e5aabbfcd6712{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top .flex_column_table.av-equal-height-column-flextable.av-eaoew-561a41bc571369a0408e5aabbfcd6712{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n}\n<\/style>\n<div class='flex_column av-eaoew-561a41bc571369a0408e5aabbfcd6712 av_one_full  avia-builder-el-49  el_after_av_section  avia-builder-el-no-sibling  first no_margin flex_column_table_cell av-equal-height-column av-align-middle av-animated-generic left-to-right '     id=\"fsa-tof-sec\"  ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ldlyt2dw-3837a02408d278300f534332d23d4bd4\">\n#top .av-special-heading.av-ldlyt2dw-3837a02408d278300f534332d23d4bd4{\nmargin:25px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ldlyt2dw-3837a02408d278300f534332d23d4bd4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ldlyt2dw-3837a02408d278300f534332d23d4bd4 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ldlyt2dw-3837a02408d278300f534332d23d4bd4 av-special-heading-h2 blockquote modern-quote  avia-builder-el-50  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Types of Financial Statement Audits<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-ldlytzum-83fa11a10799c60078a9b7de1c65090b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>What is GAAS (Generally Accepted Auditing Standards)?<\/h3>\n<p>Generally accepted auditing standards (GAAS) are a set of systematic guidelines used by auditors when conducting audits of companies&#8217; financial records. GAAS helps to ensure the accuracy, consistency, and verifiability of auditors&#8217; actions and reports. The <span style=\"text-decoration: underline;\">Auditing Standards Board (ASB)<\/span> of the <span style=\"text-decoration: underline;\">American Institute of Certified Public Accountants (AICPA)<\/span> created GAAS. Its members agree to adhere to the standards.<\/p>\n<h3>What are GAGAS (Generally Accepted Government Auditing Standards)?<\/h3>\n<p>Generally Accepted Government Auditing Standards (GAGAS) are a set of professional standards that provide guidance for government auditors. These standards, which are also referred to as the \u201cYellow Book\u201d, are issued by the Government Accountability Office (GAO). GAGAS are designed to ensure that audits of governmental activities, programs, and functions are conducted in a professional and unbiased manner. The standards provide guidance on the types of auditing procedures that should be used and how to document audit evidence. The standards also provide recommendations on how to report audit findings and the level of assurance that should be provided.<\/p>\n<h3>What is a Single Audit?<\/h3>\n<p>The Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, or federal awards) received for its operations. Usually performed annually, the Single Audit&#8217;s objective is to provide assurance to the US federal government as to the management and use of such funds by recipients such as states, cities, universities, non-profit organizations, and Indian Tribes. The audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components. The Single Audits must be submitted to the Federal Audit Clearinghouse along with a data collection form, Form SF-SAC.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-74ymw-cfcbf67ee49c0df3744b3ed4a5016890\">\n#top .hr.av-74ymw-cfcbf67ee49c0df3744b3ed4a5016890{\nmargin-top:50px;\nmargin-bottom:65px;\n}\n.hr.av-74ymw-cfcbf67ee49c0df3744b3ed4a5016890 .hr-inner{\nwidth:50px;\nborder-color:#d3d3d3;\nmax-width:45%;\n}\n.hr.av-74ymw-cfcbf67ee49c0df3744b3ed4a5016890 .av-seperator-icon{\ncolor:#072f4c;\n}\n<\/style>\n<div  class='hr av-74ymw-cfcbf67ee49c0df3744b3ed4a5016890 hr-custom  avia-builder-el-52  el_after_av_textblock  avia-builder-el-last  av-small-hide av-mini-hide hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div><\/div><!--close column table wrapper. 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