{"text_format":"1","workbook":"xlsx","n_sheets":32,"sheets":["Matrix of Redundancy","NEWLists","Start Here","COSO Matrix ","COSO List","Control Environment","Deficiency-1","Risk Assessment","Info & Commun","Monitor","General Computer Controls","Financial Close & Reporting","COSOControlProgram","Sheet5","ControlPivotTable","COSO Testing","Control Activities Matrix","CA List","CAControlProgram","Listing of Principles","Sheet3","CAPivotTable","CA Testing","Control Activities","Control Activities (2)","HiddenPrinciplesCA","Best Practices","ControlList","Reset","Finding-START","Lists","Assertions Table"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":2,"defined_names":590,"comments":0,"pivot_tables":23},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Matrix of Redundancy","index":0,"n_rows":227,"n_cols":52,"rows_kept":227,"cut":false,"hidden":true,"merged":[]}
[null,null,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","RA 1","RA 2","RA 3","RA 4","IC 1","IC 2","IC 3","Mon 1","Mon 2","GCC 1","GCC 2","GCC 3","GCC 4","FCR 1","FCR 2","FCR 3","FCR 4","FCR 5","CASH 1","CASH 2","INVEST 1","INVEST 2","PRE 1","PRE 2","PRE 3","RR 1","RR 2","RR 3","RR 4","RR 5","RR 6","PROP 1","PROP 2","PROP 3","PROP 4","PROP 5","APAL 1","APAL 2","APAL 3","APAL 4","DEBT","TAX","EQ","INC, OE, MR 1","INC, OE, MR 2"]
["C0001","C0001",null,1]
["C0006","C0006",null,1]
["C0009","C0009",null,1]
["C0011","C0011",1,1]
["C0012","C0012",1,null,null,null,1]
["C0013","C0013",1,null,null,null,1]
["C0015","C0015",1,null,null,null,1]
["C0016","C0016",1,null,null,null,1]
["C0017","C0017",1,null,null,null,1]
["C0018","C0018",1]
["C0020","C0020",1]
["C0021","C0021",1]
["C0024","C0024",1]
["C0029","C0029",1]
["C0030","C0030",1]
["C0033","C0033",1,null,null,null,null,1]
["C0034","C0034",1]
["C0035","C0035",null,null,1]
["C0036","C0036",null,null,1]
["C0038","C0038",null,null,1]
["C0040","C0040",null,null,1]
["C0041","C0041",null,null,1]
["C0044","C0044",null,null,1]
["C0048","C0048",1,null,null,1]
["C0049","C0049",null,null,null,1]
["C0050","C0050",1,null,null,1]
["C0051","C0051",null,null,null,1]
["C0055","C0055",1,null,null,1,1]
["C0057","C0057",null,null,null,null,1]
["C0058","C0058",null,null,null,1]
["C0059","C0059",null,null,null,1]
["C0060","C0060",null,null,null,1]
["C0062","C0062",1,null,null,1,1]
["C0063","C0063",null,null,null,1]
["C0064","C0064",null,null,null,1]
["C0066","C0066",null,1]
["C0100","C0100",null,null,null,null,null,1]
["C0103","C0103",null,null,null,null,null,1]
["C0104","C0104",null,null,null,null,null,null,1]
["C0106","C0106",null,null,null,null,null,null,1]
["C0108","C0108",null,null,null,null,null,null,1]
["C0111","C0111",null,null,null,null,null,1,1]
["C0112","C0112",null,null,null,null,null,null,1]
["C0115","C0115",null,null,null,null,null,null,null,1]
["C0116","C0116",null,null,null,null,null,null,null,1]
["C0117","C0117",null,null,null,null,null,null,null,1]
["C0118","C0118",null,null,null,null,null,null,null,1]
["C0119","C0119",null,null,null,null,null,null,null,1]
["C0121","C0121",null,null,null,null,null,null,1]
["C0125","C0125",null,null,null,null,null,null,null,null,1]
["C0126","C0126",null,null,null,null,null,null,null,null,1]
["C0127","C0127",null,null,null,null,null,null,null,null,1]
["C0131","C0131",null,null,null,null,null,null,1]
["C0132","C0132",null,null,null,null,null,null,1]
["C0136","C0136",null,null,null,null,null,1]
["C0138","C0138",null,null,null,null,null,1]
["C0200","C0200",null,null,null,null,null,null,null,null,null,1]
["C0205","C0205",null,null,null,null,null,null,null,null,null,1]
["C0206","C0206",null,null,null,null,null,null,null,null,null,1]
["C0210","C0210",null,null,null,null,null,null,null,null,null,null,1]
["C0212","C0212",null,null,null,null,null,null,null,null,null,null,1]
["C0213","C0213",null,null,null,null,null,null,null,null,null,null,1]
["C0215","C0215",null,null,null,null,null,null,null,null,null,null,1,1]
["C0220","C0220",null,null,null,null,null,null,null,null,null,null,1]
["C0224","C0224",null,null,null,null,null,null,null,null,null,null,1]
["C0225","C0225",null,null,null,null,null,null,null,null,null,null,1]
["C0229","C0229",null,null,null,null,null,null,null,null,null,null,1,1]
["C0231","C0231",null,null,null,null,null,null,null,null,null,null,null,1]
["C0305","C0305",null,null,null,null,null,null,null,null,null,null,null,null,1]
["C0306","C0306",null,null,null,null,null,null,null,null,null,null,null,null,1]
["C0307","C0307",null,null,null,null,null,null,null,null,null,null,null,null,1]
["C0312","C0312",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C0313","C0313",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C0314","C0314",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1000","C1000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,1,1,1,1,1,1,1,1,1,null,1,1,1,1,1,1,1,1,null,1,1,1,1,1]
["C1001","C1001",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1,null,null,null,null,1]
["C1007","C1007",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1014","C1014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,null,null,null,null,null,1]
["C1021","C1021",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,null,null,null,null,null,1]
["C1026","C1026",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1027","C1027",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1029","C1029",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C1069","C1069",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1073","C1073",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1077","C1077",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1084","C1084",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1085","C1085",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1086","C1086",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1087","C1087",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1088","C1088",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1092","C1092",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2000","C2000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2002","C2002",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C2004","C2004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2005","C2005",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,1,1,1]
["C2014","C2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C2015","C2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C2018","C2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,1,1]
["C2027","C2027",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2039","C2039",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2052","C2052",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2054","C2054",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2057","C2057",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2062","C2062",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
["C2064","C2064",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2065","C2065",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C2068","C2068",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2069","C2069",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2076","C2076",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C2077","C2077",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C2079","C2079",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C2080","C2080",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C2083","C2083",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2084","C2084",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2085","C2085",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2086","C2086",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C2087","C2087",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2148","C2148",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4000","C4000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,1]
["C4001","C4001",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,1]
["C4003","C4003",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4004","C4004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4007","C4007",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,null,1,null,null,null,null,null,null,null,null,null,1]
["C4009","C4009",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,1]
["C4013","C4013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C4015","C4015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
["C4016","C4016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
["C4017","C4017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4018","C4018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4025","C4025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,null,null,null,null,null,null,null,null,null,null,null,1]
["C4028","C4028",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,null,null,null,null,null,null,null,null,null,null,null,1]
["C4030","C4030",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,null,null,null,null,null,null,null,null,null,null,null,1]
["C4043","C4043",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4045","C4045",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4048","C4048",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4049","C4049",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4050","C4050",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4051","C4051",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4052","C4052",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4053","C4053",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4054","C4054",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5002","C5002",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5004","C5004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5008","C5008",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5009","C5009",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5011","C5011",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5013","C5013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5015","C5015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5018","C5018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5023","C5023",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5033","C5033",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5043","C5043",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5044","C5044",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5045","C5045",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5049","C5049",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,1,null,1,null,1,1]
["C5057","C5057",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1]
["C5064","C5064",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5065","C5065",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5066","C5066",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5067","C5067",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5069","C5069",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5070","C5070",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,1]
["C6000","C6000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6017","C6017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6020","C6020",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6022","C6022",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6024","C6024",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6033","C6033",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6034","C6034",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7000","C7000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7001","C7001",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7002","C7002",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7005","C7005",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7006","C7006",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7010","C7010",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7021","C7021",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7022","C7022",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7027","C7027",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8005","C8005",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C8012","C8012",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C8021","C8021",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
["C8027","C8027",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8030","C8030",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8031","C8031",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,null,null,null,null,null,1,null,1,null,null,null,null,1,1,null,null,null,null,null,1]
["C8033","C8033",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8035","C8035",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
["C8037","C8037",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8040","C8040",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C8042","C8042",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8043","C8043",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8050","C8050",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8051","C8051",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,null,1]
["C8052","C8052",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8060","C8060",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
["C8061","C8061",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
["C8065","C8065",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8078","C8078",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9000","C9000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9001","C9001",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9002","C9002",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9003","C9003",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9004","C9004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9005","C9005",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9008","C9008",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9009","C9009",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9011","C9011",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9012","C9012",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9013","C9013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9014","C9014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9017","C9017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9018","C9018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9023","C9023",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9024","C9024",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9025","C9025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9026","C9026",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9027","C9027",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9028","C9028",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9032","C9032",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9033","C9033",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9034","C9034",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9035","C9035",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9036","C9036",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9037","C9037",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9038","C9038",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C9040","C9040",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]

{"sheet":"NEWLists","index":1,"n_rows":228,"n_cols":8,"rows_kept":228,"cut":false,"hidden":true,"merged":[]}
[]
["No. ","CONTROL ENVIRONMENT"]
[null,null,null,null,null,"CONTROL ENVIROMENT",null,"RISK ASSESSMENT"]
["C0001","The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0001--The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity."},null,"--Select from Dropdown--",null,"--Select from Dropdown--"]
["C0006","Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0006--Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities."},null,"C0001--The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity.",null,"C0033--Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA)."]
["C0009","Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0009--Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments."},null,"C0006--Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",null,"C0100--Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity."]
["C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0011--A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."},null,"C0009--Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.",null,"C0103--Financial reporting objectives align with the requirements of GAAP (or an OCBOA)."]
["C0012","A code of conduct or ethics policy exists.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0012--A code of conduct or ethics policy exists."},null,"C0011--A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",null,"C0104--Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."]
["C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0013--Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment."},null,"C0012--A code of conduct or ethics policy exists.",null,"C0106--Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives."]
["C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0015--Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."},null,"C0013--Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.",null,"C0108--Risks potentially affecting the achievement of financial reporting objectives are identified."]
["C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0016--Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."},null,"C0015--Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",null,"C0111--Management identifies risks related to laws or regulations that may affect financial reporting."]
["C0017","Management sets realistic financial targets and expectations.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0017--Management sets realistic financial targets and expectations."},null,"C0016--Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.",null,"C0112--Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified."]
["C0018","Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0018--Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc."},null,"C0017--Management sets realistic financial targets and expectations.",null,"C0115--Fraud risk assessments are an integral part of the risk identification process."]
["C0020","Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0020--Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties."},null,"C0018--Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.",null,"C0116--The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud."]
["C0021","“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0021--“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices."},null,"C0020--Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.",null,"C0117--The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates."]
["C0024","Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0024--Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment."},null,"C0021--“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.",null,"C0118--The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries."]
["C0029","Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0029--Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis."},null,"C0024--Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.",null,"C0119--Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process."]
["C0030","Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0030--Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities."},null,"C0029--Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.",null,"C0121--Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc."]
["C0033","Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0033--Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA)."},null,"C0030--Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.",null,"C0125--Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc."]
["C0034","Management sets the tone that high‐quality and transparent financial reporting is expected.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0034--Management sets the tone that high‐quality and transparent financial reporting is expected."},null,"C0033--Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA).",null,"C0126--Management communicates the risk assessment and changes in the business environment to all appropriate employees."]
["C0035","The organizational structure is commensurate with the entity’s activities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0035--The organizational structure is commensurate with the entity’s activities."},null,"C0034--Management sets the tone that high‐quality and transparent financial reporting is expected.",null,"C0127--Budgets/forecasts are updated during the year to reflect changes in the entity’s activities."]
["C0036","Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0036--Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry."},null,"C0035--The organizational structure is commensurate with the entity’s activities.",null,"C0131--Periodic risk assessments are reviewed by management."]
["C0038","The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0038--The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole."},null,"C0036--Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry.",null,"C0132--Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls."]
["C0040","There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0040--There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions."},null,"C0038--The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.",null,"C0136--The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA)."]
["C0041","There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0041--There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization."},null,"C0040--There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.",null,"C0138--A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)"]
["C0044","A process exists to support the identification and disclo­ sure of related party relationships and transactions.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0044--A process exists to support the identification and disclo­ sure of related party relationships and transactions."},null,"C0041--There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization."]
["C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0048--Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."},null,"C0044--A process exists to support the identification and disclo­ sure of related party relationships and transactions.",null,"INFORMATION AND COMMUNICATION"]
["C0049","Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0049--Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis."},null,"C0048--Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",null,"--Select from Dropdown--"]
["C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0050--Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions."},null,"C0049--Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.",null,"C0200--Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates."]
["C0051","There are formal procedures for the hiring (recruiting) and retention of employees.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0051--There are formal procedures for the hiring (recruiting) and retention of employees."},null,"C0050--Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",null,"C0205--Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed."]
["C0055","There are formal policies and procedures to evaluate employee performance and compensation.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0055--There are formal policies and procedures to evaluate employee performance and compensation."},null,"C0051--There are formal procedures for the hiring (recruiting) and retention of employees.",null,"C0206--Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations."]
["C0057","Employees are empowered to correct problems or implement improvements in their assigned processes.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0057--Employees are empowered to correct problems or implement improvements in their assigned processes."},null,"C0055--There are formal policies and procedures to evaluate employee performance and compensation.",null,"C0210--Financial personnel meet with line management to discuss operating results."]
["C0058","Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0058--Job descriptions, reference manuals, or other forms of communication inform personnel of their duties."},null,"C0057--Employees are empowered to correct problems or implement improvements in their assigned processes.",null,"C0212--Information is collected in time to permit effective monitoring."]
["C0059","The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0059--The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions."},null,"C0058--Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.",null,"C0213--Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management."]
["C0060","Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0060--Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities."},null,"C0059--The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.",null,"C0215--Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance."]
["C0062","Job performance and competencies are periodically evaluated and reviewed with each employee.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0062--Job performance and competencies are periodically evaluated and reviewed with each employee."},null,"C0060--Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.",null,"C0220--Employees receive adequate information to complete their job responsibilities."]
["C0063","All departments are appropriately staffed.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0063--All departments are appropriately staffed."},null,"C0062--Job performance and competencies are periodically evaluated and reviewed with each employee.",null,"C0224--Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior."]
["C0064","Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0064--Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities."},null,"C0063--All departments are appropriately staffed.",null,"C0225--Upstream communication is encouraged by management to improve performance and enhance internal control."]
["C0066","The board of directors is sufficiently independent of management so that necessary questions are raised.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0066--The board of directors is sufficiently independent of management so that necessary questions are raised."},null,"C0064--Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.",null,"C0229--All reported potential improprieties are reviewed, investigated, and resolved in a timely manner."]
["C0100","Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0100--Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity."},null,"C0066--The board of directors is sufficiently independent of management so that necessary questions are raised.",null,"C0231--There is a process for tracking communications from customers, vendors, regulators, and other external parties."]
["C0103","Financial reporting objectives align with the requirements of GAAP (or an OCBOA).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0103--Financial reporting objectives align with the requirements of GAAP (or an OCBOA)."}]
["C0104","Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0104--Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."},null,"MONITOR",null,"GENERAL COMPUTER CONTROLS"]
["C0106","Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0106--Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives."},null,"--Select from Dropdown--",null,"--Select from Dropdown--"]
["C0108","Risks potentially affecting the achievement of financial reporting objectives are identified.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0108--Risks potentially affecting the achievement of financial reporting objectives are identified."},null,"C0305--Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles.",null,"C9000--A management steering committee is responsible for reviewing and approving IT plans and priorities."]
["C0111","Management identifies risks related to laws or regulations that may affect financial reporting.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0111--Management identifies risks related to laws or regulations that may affect financial reporting."},null,"C0306--Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.",null,"C9001--IT is evaluated regularly for risks and any identified risks are appropriately addressed."]
["C0112","Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0112--Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified."},null,"C0307--Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.",null,"C9002--All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls."]
["C0115","Fraud risk assessments are an integral part of the risk identification process.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0115--Fraud risk assessments are an integral part of the risk identification process."},null,"C0312--Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken.",null,"C9003--A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored."]
["C0116","The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0116--The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud."},null,"C0313--Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person.",null,"C9004--Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel)."]
["C0117","The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0117--The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates."},null,"C0314--Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management).",null,"C9005--Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery."]
["C0118","The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0118--The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries."},null,null,null,"C9008--Batch processing is controlled and monitored to ensure proper completion."]
["C0119","Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0119--Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process."},null,"CONTROL ACTIVITIES",null,"C9009--Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data."]
["C0121","Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0121--Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc."},null,"--Select from Dropdown--",null,"C9011--Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment."]
["C0125","Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0125--Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc."},null,"C1000--Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.",null,"C9012--A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner."]
["C0126","Management communicates the risk assessment and changes in the business environment to all appropriate employees.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0126--Management communicates the risk assessment and changes in the business environment to all appropriate employees."},null,"C1001--Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.",null,"C9013--An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary."]
["C0127","Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0127--Budgets/forecasts are updated during the year to reflect changes in the entity’s activities."},null,"C1007--Costs are compared to budget and prior periods at an appropriate level of detail.",null,"C9014--Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization."]
["C0131","Periodic risk assessments are reviewed by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0131--Periodic risk assessments are reviewed by management."},null,"C1014--System rejects duplicate entry of an invoice from a vendor.",null,"C9017--User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination)."]
["C0132","Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0132--Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls."},null,"C1021--Purchase order, receiving report, and invoice are matched and cancelled prior to payment.",null,"C9018--User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties."]
["C0136","The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0136--The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA)."},null,"C1026--After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.",null,"C9023--Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts)."]
["C0138","A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0138--A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)"},null,"C1027--Accruals for goods/services received but not invoiced are reviewed.",null,"C9024--Controls are in place to ensure that all users are identified uniquely:"]
["C0200","Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0200--Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates."},null,"C1029--Accounts payable aging/subledger is reviewed and reconciled to the general ledger.",null,"C9025--Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis."]
["C0205","Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0205--Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed."},null,"C1069--Changes to the vendor master file are periodically reviewed for reasonableness.",null,"C9026--Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate."]
["C0206","Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0206--Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations."},null,"C1073--There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.",null,"C9027--Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary."]
["C0210","Financial personnel meet with line management to discuss operating results.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0210--Financial personnel meet with line management to discuss operating results."},null,"C1077--There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.",null,"C9028--Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system."]
["C0212","Information is collected in time to permit effective monitoring.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0212--Information is collected in time to permit effective monitoring."},null,"C1084--An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.",null,"C9032--Controls are in place to ensure that only authorized individuals migrate application programs to production."]
["C0213","Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0213--Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management."},null,"C1085--Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.",null,"C9033--A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis."]
["C0215","Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0215--Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance."},null,"C1086--Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.",null,"C9034--Application controls are formally considered and documented during the implemen­ tation of new information systems."]
["C0220","Employees receive adequate information to complete their job responsibilities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0220--Employees receive adequate information to complete their job responsibilities."},null,"C1087--The check signer reviews all supporting documentation prior to signing the check.",null,"C9035--Users are involved in deriving application system requirements."]
["C0224","Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0224--Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior."},null,"C1088--Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.",null,"C9036--A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate."]
["C0225","Upstream communication is encouraged by management to improve performance and enhance internal control.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0225--Upstream communication is encouraged by management to improve performance and enhance internal control."},null,"C1092--Disbursements that require special approval by HUD are properly documented.",null,"C9037--User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production."]
["C0229","All reported potential improprieties are reviewed, investigated, and resolved in a timely manner.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0229--All reported potential improprieties are reviewed, investigated, and resolved in a timely manner."},null,"C2000--All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.",null,"C9038--Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas."]
["C0231","There is a process for tracking communications from customers, vendors, regulators, and other external parties.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0231--There is a process for tracking communications from customers, vendors, regulators, and other external parties."},null,"C2002--Before processing, leases (and cancellations of leases) are reviewed and approved.",null,"C9040--There is adequate segregation of duties among those who:"]
["C0305","Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0305--Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles."},null,"C2004--Tenant complaints and billing questions are investigated and resolved timely."]
["C0306","Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0306--Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves."},null,"C2005--Delinquent accounts receivable are reviewed."]
["C0307","Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0307--Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions."},null,"C2014--Cash receipts are reconciled to general ledger postings daily."]
["C0312","Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0312--Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken."},null,"C2015--Lockbox receipts are compared to tenant remittances."]
["C0313","Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0313--Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person."},null,"C2018--The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.",null,"--Select from Dropdown--"]
["C0314","Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C0314--Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management)."},null,"C2027--Only authorized users can modify data in the tenant master records.",null,"High"]
["C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1000--Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results."},null,"C2039--A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.",null,"Medium"]
["C1001","Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1001--Management approval of purchase orders is required for purchases that exceed established limits according to entity policy."},null,"C2052--Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.",null,"Low"]
["C1007","Costs are compared to budget and prior periods at an appropriate level of detail.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1007--Costs are compared to budget and prior periods at an appropriate level of detail."},null,"C2054--A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies."]
["C1014","System rejects duplicate entry of an invoice from a vendor.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1014--System rejects duplicate entry of an invoice from a vendor."},null,"C2057--Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense."]
["C1021","Purchase order, receiving report, and invoice are matched and cancelled prior to payment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1021--Purchase order, receiving report, and invoice are matched and cancelled prior to payment."},null,"C2062--There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash."]
["C1026","After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1026--After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period."},null,"C2064--There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash."]
["C1027","Accruals for goods/services received but not invoiced are reviewed.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1027--Accruals for goods/services received but not invoiced are reviewed."},null,"C2065--There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts"]
["C1029","Accounts payable aging/subledger is reviewed and reconciled to the general ledger.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1029--Accounts payable aging/subledger is reviewed and reconciled to the general ledger."},null,"C2068--There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance."]
["C1069","Changes to the vendor master file are periodically reviewed for reasonableness.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1069--Changes to the vendor master file are periodically reviewed for reasonableness."},null,"C2069--There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance."]
["C1073","There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1073--There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts."},null,"C2076--The entity uses a lockbox."]
["C1077","There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1077--There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts."},null,"C2077--Cash receipts are deposited intact promptly or stored in a secure location."]
["C1084","An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1084--An other assets detail is maintained and detail is reviewed and reconciled to the general ledger."},null,"C2079--Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person."]
["C1085","Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1085--Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location."},null,"C2080--Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management."]
["C1086","Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1086--Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled."},null,"C2083--Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds"]
["C1087","The check signer reviews all supporting documentation prior to signing the check.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1087--The check signer reviews all supporting documentation prior to signing the check."},null,"C2084--The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations."]
["C1088","Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1088--Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount."},null,"C2085--Management has procedures to ensure that current standardized lease contracts and lease addendums are used."]
["C1092","Disbursements that require special approval by HUD are properly documented.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C1092--Disbursements that require special approval by HUD are properly documented."},null,"C2086--The rent roll is reviewed regularly by management."]
["C2000","All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2000--All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person."},null,"C2087--Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay."]
["C2002","Before processing, leases (and cancellations of leases) are reviewed and approved.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2002--Before processing, leases (and cancellations of leases) are reviewed and approved."},null,"C2148--Summary totals of billings are compared to the posting to the control accounts."]
["C2004","Tenant complaints and billing questions are investigated and resolved timely.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2004--Tenant complaints and billing questions are investigated and resolved timely."},null,"C4000--Management tracks asset acquisitions and remaining costs and compares to capital budgets."]
["C2005","Delinquent accounts receivable are reviewed.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2005--Delinquent accounts receivable are reviewed."},null,"C4001--Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist."]
["C2014","Cash receipts are reconciled to general ledger postings daily.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2014--Cash receipts are reconciled to general ledger postings daily."},null,"C4003--The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management."]
["C2015","Lockbox receipts are compared to tenant remittances.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2015--Lockbox receipts are compared to tenant remittances."},null,"C4004--Equipment is located in an appropriately secured area, where access is restricted to authorized personnel."]
["C2018","The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2018--The accounts receivable aging/subledger is reviewed and reconciled to the general ledger."},null,"C4007--Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment."]
["C2027","Only authorized users can modify data in the tenant master records.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2027--Only authorized users can modify data in the tenant master records."},null,"C4009--The property and equipment subledger is reviewed and reconciled to the general ledger."]
["C2039","A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2039--A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies."},null,"C4013--Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion."]
["C2052","Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2052--Accounting policies and procedures specify the correct treatment for calculating prepaid revenue."},null,"C4015--Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management."]
["C2054","A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2054--A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies."},null,"C4016--The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management."]
["C2057","Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2057--Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense."},null,"C4017--Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal."]
["C2062","There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2062--There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash."},null,"C4018--Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management."]
["C2064","There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2064--There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash."},null,"C4025--Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments."]
["C2065","There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2065--There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts"},null,"C4028--Recorded assets are reviewed for impairment."]
["C2068","There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2068--There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance."},null,"C4030--A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies."]
["C2069","There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2069--There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance."},null,"C4043--Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP."]
["C2076","The entity uses a lockbox.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2076--The entity uses a lockbox."},null,"C4045--Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management."]
["C2077","Cash receipts are deposited intact promptly or stored in a secure location.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2077--Cash receipts are deposited intact promptly or stored in a secure location."},null,"C4048--Management reviews and approves write‐offs or other adjustments to property accounts."]
["C2079","Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2079--Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person."},null,"C4049--Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for."]
["C2080","Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2080--Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management."},null,"C4050--Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures."]
["C2083","Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2083--Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds"},null,"C4051--Bid comparisons are performed by management."]
["C2084","The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2084--The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations."},null,"C4052--The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures."]
["C2085","Management has procedures to ensure that current standardized lease contracts and lease addendums are used.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2085--Management has procedures to ensure that current standardized lease contracts and lease addendums are used."},null,"C4053--The entity makes periodic reviews and appraisals relative to insurance considerations."]
["C2086","The rent roll is reviewed regularly by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2086--The rent roll is reviewed regularly by management."},null,"C4054--The appropriate approval by management and HUD is required for dispositions of property and equipment."]
["C2087","Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2087--Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay."},null,"C5002--Interest and dividend income calculations and accruals are reviewed."]
["C2148","Summary totals of billings are compared to the posting to the control accounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C2148--Summary totals of billings are compared to the posting to the control accounts."},null,"C5004--Third‐party statements are reconciled to subledger and general ledger account(s)."]
["C4000","Management tracks asset acquisitions and remaining costs and compares to capital budgets.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4000--Management tracks asset acquisitions and remaining costs and compares to capital budgets."},null,"C5008--Debt and capital advance agreements are reviewed for appropriate classification."]
["C4001","Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4001--Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist."},null,"C5009--Debt compliance calculations are prepared and reviewed timely."]
["C4003","The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4003--The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management."},null,"C5011--Financial commitments require approval by senior management and/or those charged with governance."]
["C4004","Equipment is located in an appropriately secured area, where access is restricted to authorized personnel.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4004--Equipment is located in an appropriately secured area, where access is restricted to authorized personnel."},null,"C5013--Leases are reviewed for capitalization."]
["C4007","Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4007--Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment."},null,"C5015--A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely."]
["C4009","The property and equipment subledger is reviewed and reconciled to the general ledger.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4009--The property and equipment subledger is reviewed and reconciled to the general ledger."},null,"C5018--Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity."]
["C4013","Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4013--Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion."},null,"C5023--Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated."]
["C4015","Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4015--Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management."},null,"C5033--Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures."]
["C4016","The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4016--The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management."},null,"C5043--Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date."]
["C4017","Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4017--Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal."},null,"C5044--Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly."]
["C4018","Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4018--Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management."},null,"C5045--Dividends and other equity transactions require approval by the owner, board of directors, or general partner."]
["C4025","Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4025--Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments."},null,"C5049--Bank reconciliations are prepared and reviewed in a timely fashion."]
["C4028","Recorded assets are reviewed for impairment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4028--Recorded assets are reviewed for impairment."},null,"C5057--There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger."]
["C4030","A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4030--A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies."},null,"C5064--Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity."]
["C4043","Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4043--Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP."},null,"C5065--Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments."]
["C4045","Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4045--Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management."},null,"C5066--A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies."]
["C4048","Management reviews and approves write‐offs or other adjustments to property accounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4048--Management reviews and approves write‐offs or other adjustments to property accounts."},null,"C5067--Management reviews and approves adjustments to investment and derivatives control accounts."]
["C4049","Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4049--Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for."},null,"C5069--The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds."]
["C4050","Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4050--Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures."},null,"C5070--Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation."]
["C4051","Bid comparisons are performed by management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4051--Bid comparisons are performed by management."},null,"C6000--Access to data and/or transaction files is appropriately restricted."]
["C4052","The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4052--The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures."},null,"C6017--Standard programmed algorithms perform significant payroll calculations."]
["C4053","The entity makes periodic reviews and appraisals relative to insurance considerations.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4053--The entity makes periodic reviews and appraisals relative to insurance considerations."},null,"C6020--The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information."]
["C4054","The appropriate approval by management and HUD is required for dispositions of property and equipment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C4054--The appropriate approval by management and HUD is required for dispositions of property and equipment."},null,"C6022--An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner."]
["C5002","Interest and dividend income calculations and accruals are reviewed.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5002--Interest and dividend income calculations and accruals are reviewed."},null,"C6024--There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received."]
["C5004","Third‐party statements are reconciled to subledger and general ledger account(s).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5004--Third‐party statements are reconciled to subledger and general ledger account(s)."},null,"C6033--Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management."]
["C5008","Debt and capital advance agreements are reviewed for appropriate classification.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5008--Debt and capital advance agreements are reviewed for appropriate classification."},null,"C6034--Current payrolls are compared with previous payrolls and variances are investigated and documented."]
["C5009","Debt compliance calculations are prepared and reviewed timely.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5009--Debt compliance calculations are prepared and reviewed timely."},null,"C7000--Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts."]
["C5011","Financial commitments require approval by senior management and/or those charged with governance.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5011--Financial commitments require approval by senior management and/or those charged with governance."},null,"C7001--Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor."]
["C5013","Leases are reviewed for capitalization.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5013--Leases are reviewed for capitalization."},null,"C7002--The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer."]
["C5015","A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5015--A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely."},null,"C7005--Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts."]
["C5018","Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5018--Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity."},null,"C7006--The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis."]
["C5023","Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5023--Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated."},null,"C7010--Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period."]
["C5033","Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5033--Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures."},null,"C7021--Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting."]
["C5043","Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5043--Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date."},null,"C7022--A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies."]
["C5044","Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5044--Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly."},null,"C7027--Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes."]
["C5045","Dividends and other equity transactions require approval by the owner, board of directors, or general partner.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5045--Dividends and other equity transactions require approval by the owner, board of directors, or general partner."},null,"C8031--An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel."]
["C5049","Bank reconciliations are prepared and reviewed in a timely fashion.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5049--Bank reconciliations are prepared and reviewed in a timely fashion."}]
["C5057","There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5057--There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger."}]
["C5064","Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5064--Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity."}]
["C5065","Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5065--Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments."}]
["C5066","A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5066--A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies."}]
["C5067","Management reviews and approves adjustments to investment and derivatives control accounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5067--Management reviews and approves adjustments to investment and derivatives control accounts."}]
["C5069","The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5069--The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds."}]
["C5070","Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C5070--Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation."}]
["C6000","Access to data and/or transaction files is appropriately restricted.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6000--Access to data and/or transaction files is appropriately restricted."}]
["C6017","Standard programmed algorithms perform significant payroll calculations.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6017--Standard programmed algorithms perform significant payroll calculations."}]
["C6020","The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6020--The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information."}]
["C6022","An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6022--An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner."}]
["C6024","There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6024--There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received."}]
["C6033","Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6033--Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management."}]
["C6034","Current payrolls are compared with previous payrolls and variances are investigated and documented.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C6034--Current payrolls are compared with previous payrolls and variances are investigated and documented."}]
["C7000","Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7000--Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts."}]
["C7001","Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7001--Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor."}]
["C7002","The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7002--The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer."}]
["C7005","Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7005--Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts."}]
["C7006","The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7006--The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis."}]
["C7010","Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7010--Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period."}]
["C7021","Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7021--Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting."}]
["C7022","A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7022--A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies."}]
["C7027","Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C7027--Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes."}]
["C8005","Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8005--Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated."}]
["C8012","Management establishes a well‐defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8012--Management establishes a well‐defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis."}]
["C8021","Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8021--Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis."}]
["C8027","Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8027--Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period."}]
["C8030","Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8030--Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis."}]
["C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8031--An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel."}]
["C8033","All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8033--All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties."}]
["C8035","A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8035--A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies."}]
["C8037","Unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8037--Unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis."}]
["C8040","All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8040--All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting."}]
["C8042","Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8042--Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance."}]
["C8043","Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8043--Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance."}]
["C8050","Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8050--Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies."}]
["C8051","Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8051--Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified."}]
["C8052","For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting and disclosure policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8052--For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting and disclosure policies."}]
["C8060","Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transactions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8060--Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transactions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues."}]
["C8061","An independent review of the financial statements, supplementary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for completeness, consistency, and compliance with GAAP, grantor requirements and the entity’s accounting and disclosure policies.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8061--An independent review of the financial statements, supplementary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for completeness, consistency, and compliance with GAAP, grantor requirements and the entity’s accounting and disclosure policies."}]
["C8065","All financial statements and related disclosures are approved by management prior to the release of the reports to third parties.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8065--All financial statements and related disclosures are approved by management prior to the release of the reports to third parties."}]
["C8078","There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C8078--There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger."}]
["C9000","A management steering committee is responsible for reviewing and approving IT plans and priorities.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9000--A management steering committee is responsible for reviewing and approving IT plans and priorities."}]
["C9001","IT is evaluated regularly for risks and any identified risks are appropriately addressed.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9001--IT is evaluated regularly for risks and any identified risks are appropriately addressed."}]
["C9002","All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9002--All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls."}]
["C9003","A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9003--A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored."}]
["C9004","Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9004--Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel)."}]
["C9005","Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9005--Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery."}]
["C9008","Batch processing is controlled and monitored to ensure proper completion.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9008--Batch processing is controlled and monitored to ensure proper completion."}]
["C9009","Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9009--Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data."}]
["C9011","Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9011--Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment."}]
["C9012","A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9012--A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner."}]
["C9013","An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9013--An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary."}]
["C9014","Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9014--Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization."}]
["C9017","User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9017--User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination)."}]
["C9018","User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9018--User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties."}]
["C9023","Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts).",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9023--Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts)."}]
["C9024","Controls are in place to ensure that all users are identified uniquely:",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9024--Controls are in place to ensure that all users are identified uniquely:"}]
["C9025","Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9025--Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis."}]
["C9026","Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9026--Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate."}]
["C9027","Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9027--Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary."}]
["C9028","Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9028--Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system."}]
["C9032","Controls are in place to ensure that only authorized individuals migrate application programs to production.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9032--Controls are in place to ensure that only authorized individuals migrate application programs to production."}]
["C9033","A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9033--A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis."}]
["C9034","Application controls are formally considered and documented during the implemen­ tation of new information systems.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9034--Application controls are formally considered and documented during the implemen­ tation of new information systems."}]
["C9035","Users are involved in deriving application system requirements.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9035--Users are involved in deriving application system requirements."}]
["C9036","A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9036--A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate."}]
["C9037","User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9037--User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production."}]
["C9038","Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas.",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9038--Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas."}]
["C9040","There is adequate segregation of duties among those who:",null,{"$f":"CONCATENATE(Table145[[#This Row],[No. ]], \"--\", Table145[[#This Row],[CONTROL ENVIRONMENT]])","v":"C9040--There is adequate segregation of duties among those who:"}]

{"sheet":"Start Here","index":2,"n_rows":35,"n_cols":27,"rows_kept":35,"cut":false,"hidden":false,"merged":[[20,3,20,8],[21,3,21,8],[22,3,22,8],[0,16,0,19],[2,4,3,10],[2,1,3,3],[4,1,5,3],[4,4,5,10],[7,1,15,14],[18,3,18,8],[19,3,19,8],[1,15,9,15],[33,3,33,8],[34,3,34,8],[28,3,28,8],[29,3,29,8],[30,3,30,8],[31,3,31,8],[32,3,32,8],[23,3,23,8],[24,3,24,8],[25,3,25,8],[26,3,26,8],[27,3,27,8]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Navigation"]
[null,"Name of Client"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Control Environment Evaluation of\",\" \",E3)","v":"Control Environment Evaluation of "}]
[null,"Auditor"]
[]
[]
[null,"This workbook is designed to help evalute control environments. It is divided into two sections: COSO and Control Activities. The matrix tabs provide a \"big picture\" look to the two sections. On those worksheets, you can select individual actions that best pertain to the client. Once you or the client have selected the pertinent actions, the auditor will go to the list tabs. Above the table there is a \"Refresh Table\" button--click it and the selected actions will appear in the table, along with their corresponding principles. Please note that everytime you select or deselect on the matrix tab, you MUST click on the \"Refresh Table\" button. On the list tabs, each box has a small check box. This is for the evaluator to mark it for testing. Do NOT check them otherwise. If you make any changes on the matrix tab, the checks do NOT move with the principles. They must be rechecked everytime you make a change. Using the dropdown in the \"Key Control for Testing?\" column, you can determine whether or not it is a key control. Once you have selected the key controls, a new tab will appear, giving you an audit program. "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Principles of COSO"]
[null,null,1,"Demonstrates commitment to integrity and ethical values."]
[null,null,2,"Exercises oversight resposibility"]
[null,null,3,"Establishes structure, authority, and responsibility"]
[null,null,4,"Demonstrates commitment to competence"]
[null,null,5,"Enforces accountability"]
[null,null,6,"Specifies suitable objectives"]
[null,null,7,"Identifies and analyzes risk"]
[null,null,8,"Assesses fraud risk"]
[null,null,9,"Identifies and analyzes signficant change"]
[null,null,10,"Selects and develops control activities"]
[null,null,11,"Selects and develops general controls over technology"]
[null,null,12,"Develops through policies and procedures"]
[null,null,13,"Uses relevant information"]
[null,null,14,"Communicates internally"]
[null,null,15,"Communicates externally"]
[null,null,16,"Conducts ongoing and/or separate evaluations"]
[null,null,17,"Evaluates and communicates deficiencies"]

{"sheet":"COSO Matrix ","index":3,"n_rows":123,"n_cols":27,"rows_kept":123,"cut":false,"hidden":true,"merged":[[1,3,2,3],[1,22,1,26],[1,4,1,8],[1,9,1,12],[1,13,1,15],[1,16,1,17],[1,18,1,21]]}
[null,null,null,null,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[null,null,null,"Does it apply?","Control Environment  ",null,null,null,null,"Risk Assessment  ",null,null,null,"Information and Communication",null,null,"Monitor  ",null,"General Computer Controls  ",null,null,null,"Financial Close and Reporting  "]
[null,null,null,"APPLY?","Control Environment Principle 1","Control Environment Principle 2","Control Environment Principle 3","Control Environment Principle 4","Control Environment Principle 5","Risk Assessment Principle 1","Risk Assessment Principle 2","Risk Assessment Principle 3","Risk Assessment Principle 4","Information and Communication Principle 1","Information and Communication Principle 2","Information and Communication Principle 3","Monitor Principle 1","Monitor Principle 2","General Computer Controls Principle 1","General Computer Controls Principle 2","General Computer Controls Principle 3","General Computer Controls Principle 4","Financial Close and Reporting Principle 1","Financial Close and Reporting Principle 2","Financial Close and Reporting Principle 3","Financial Close and Reporting Principle 4","Financial Close and Reporting Principle 5"]
[{"$f":"IFERROR(IF(D4=TRUE,1,\"\"), x)","v":1},"C0001","The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity.",true]
[{"$f":"IFERROR(IF(D5=TRUE,1,\"\"), x)","v":1},"C0006","Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",true]
[{"$f":"IFERROR(IF(D6=TRUE,1,\"\"), x)","v":1},"C0009","Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.",true]
[{"$f":"IFERROR(IF(D7=TRUE,1,\"\"), x)","v":1},"C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",true]
[{"$f":"IFERROR(IF(D8=TRUE,1,\"\"), x)","v":1},"C0012","A code of conduct or ethics policy exists.",true]
[{"$f":"IFERROR(IF(D9=TRUE,1,\"\"), x)","v":1},"C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.",true]
[{"$f":"IFERROR(IF(D10=TRUE,1,\"\"), x)","v":1},"C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",true]
[{"$f":"IFERROR(IF(D11=TRUE,1,\"\"), x)","v":1},"C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.",true]
[{"$f":"IFERROR(IF(D12=TRUE,1,\"\"), x)","v":1},"C0017","Management sets realistic financial targets and expectations.",true]
[{"$f":"IFERROR(IF(D13=TRUE,1,\"\"), x)","v":1},"C0018","Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.",true]
[{"$f":"IFERROR(IF(D14=TRUE,1,\"\"), x)","v":1},"C0020","Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.",true]
[{"$f":"IFERROR(IF(D15=TRUE,1,\"\"), x)","v":1},"C0021","“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.",true]
[{"$f":"IFERROR(IF(D16=TRUE,1,\"\"), x)","v":1},"C0024","Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.",true]
[{"$f":"IFERROR(IF(D17=TRUE,1,\"\"), x)","v":1},"C0029","Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.",true]
[{"$f":"IFERROR(IF(D18=TRUE,1,\"\"), x)","v":1},"C0030","Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.",true]
[{"$f":"IFERROR(IF(D19=TRUE,1,\"\"), x)","v":1},"C0033","Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA).",true]
[{"$f":"IFERROR(IF(D20=TRUE,1,\"\"), x)","v":1},"C0034","Management sets the tone that high‐quality and transparent financial reporting is expected.",true]
[{"$f":"IFERROR(IF(D21=TRUE,1,\"\"), x)","v":1},"C0035","The organizational structure is commensurate with the entity’s activities.",true]
[{"$f":"IFERROR(IF(D22=TRUE,1,\"\"), x)","v":1},"C0036","Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry.",true]
[{"$f":"IFERROR(IF(D23=TRUE,1,\"\"), x)","v":1},"C0038","The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.",true]
[{"$f":"IFERROR(IF(D24=TRUE,1,\"\"), x)","v":1},"C0040","There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.",true]
[{"$f":"IFERROR(IF(D25=TRUE,1,\"\"), x)","v":1},"C0041","There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization.",true]
[{"$f":"IFERROR(IF(D26=TRUE,1,\"\"), x)","v":1},"C0044","A process exists to support the identification and disclosure of related party relationships and transactions.",true]
[{"$f":"IFERROR(IF(D27=TRUE,1,\"\"), x)","v":1},"C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",true]
[{"$f":"IFERROR(IF(D28=TRUE,1,\"\"), x)","v":1},"C0049","Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.",true]
[{"$f":"IFERROR(IF(D29=TRUE,1,\"\"), x)","v":1},"C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",true]
[{"$f":"IFERROR(IF(D30=TRUE,1,\"\"), x)","v":1},"C0051","There are formal procedures for the hiring (recruiting) and retention of employees.",true]
[{"$f":"IFERROR(IF(D31=TRUE,1,\"\"), x)","v":1},"C0055","There are formal policies and procedures to evaluate employee performance and compensation.",true]
[{"$f":"IFERROR(IF(D32=TRUE,1,\"\"), x)","v":1},"C0057","Employees are empowered to correct problems or implement improvements in their assigned processes.",true]
[{"$f":"IFERROR(IF(D33=TRUE,1,\"\"), x)","v":1},"C0058","Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.",true]
[{"$f":"IFERROR(IF(D34=TRUE,1,\"\"), x)","v":1},"C0059","The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.",true]
[{"$f":"IFERROR(IF(D35=TRUE,1,\"\"), x)","v":1},"C0060","Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.",true]
[{"$f":"IFERROR(IF(D36=TRUE,1,\"\"), x)","v":1},"C0062","Job performance and competencies are periodically evaluated and reviewed with each employee.",true]
[{"$f":"IFERROR(IF(D37=TRUE,1,\"\"), x)","v":1},"C0063","All departments are appropriately staffed.",true]
[{"$f":"IFERROR(IF(D38=TRUE,1,\"\"), x)","v":1},"C0064","Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.",true]
[{"$f":"IFERROR(IF(D39=TRUE,1,\"\"), x)","v":1},"C0066","The board of directors is sufficiently independent of management so that necessary questions are raised.",true]
[{"$f":"IFERROR(IF(D40=TRUE,1,\"\"), x)","v":1},"C0100","Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity.",true]
[{"$f":"IFERROR(IF(D41=TRUE,1,\"\"), x)","v":1},"C0103","Financial reporting objectives align with the requirements of GAAP (or an OCBOA).",true]
[{"$f":"IFERROR(IF(D42=TRUE,1,\"\"), x)","v":1},"C0104","Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure.",true]
[{"$f":"IFERROR(IF(D43=TRUE,1,\"\"), x)","v":1},"C0106","Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.",true]
[{"$f":"IFERROR(IF(D44=TRUE,1,\"\"), x)","v":1},"C0108","Risks potentially affecting the achievement of financial reporting objectives are identified.",true]
[{"$f":"IFERROR(IF(D45=TRUE,1,\"\"), x)","v":1},"C0111","Management identifies risks related to laws or regulations that may affect financial reporting.",true]
[{"$f":"IFERROR(IF(D46=TRUE,1,\"\"), x)","v":1},"C0112","Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",true]
[{"$f":"IFERROR(IF(D47=TRUE,1,\"\"), x)","v":1},"C0115","Fraud risk assessments are an integral part of the risk identification process.",true]
[{"$f":"IFERROR(IF(D48=TRUE,1,\"\"), x)","v":1},"C0116","The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",true]
[{"$f":"IFERROR(IF(D49=TRUE,1,\"\"), x)","v":1},"C0117","The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",true]
[{"$f":"IFERROR(IF(D50=TRUE,1,\"\"), x)","v":1},"C0118","The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",true]
[{"$f":"IFERROR(IF(D51=TRUE,1,\"\"), x)","v":1},"C0119","Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process.",true]
[{"$f":"IFERROR(IF(D52=TRUE,1,\"\"), x)","v":1},"C0121","Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",true]
[{"$f":"IFERROR(IF(D53=TRUE,1,\"\"), x)","v":1},"C0125","Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting principles, nonroutine transactions, new products, etc.)",true]
[{"$f":"IFERROR(IF(D54=TRUE,1,\"\"), x)","v":1},"C0126","Management communicates the risk assessment and changes in the business environment to all appropriate employees.",true]
[{"$f":"IFERROR(IF(D55=TRUE,1,\"\"), x)","v":1},"C0127","Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.",true]
[{"$f":"IFERROR(IF(D56=TRUE,1,\"\"), x)","v":1},"C0131","Periodic risk assessments are reviewed by management.",true]
[{"$f":"IFERROR(IF(D57=TRUE,1,\"\"), x)","v":1},"C0132","Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls.",true]
[{"$f":"IFERROR(IF(D58=TRUE,1,\"\"), x)","v":1},"C0136","The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).",true]
[{"$f":"IFERROR(IF(D59=TRUE,1,\"\"), x)","v":1},"C0138","A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)",true]
[{"$f":"IFERROR(IF(D60=TRUE,1,\"\"), x)","v":1},"C0200","Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates.",true]
[{"$f":"IFERROR(IF(D61=TRUE,1,\"\"), x)","v":1},"C0205","Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed.",true]
[{"$f":"IFERROR(IF(D62=TRUE,1,\"\"), x)","v":1},"C0206","Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations.",true]
[{"$f":"IFERROR(IF(D63=TRUE,1,\"\"), x)","v":1},"C0210","Financial personnel meet with line management to discuss operating results.",true]
[{"$f":"IFERROR(IF(D64=TRUE,1,\"\"), x)","v":1},"C0212","Information is collected in time to permit effective monitoring.",true]
[{"$f":"IFERROR(IF(D65=TRUE,1,\"\"), x)","v":1},"C0213","Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management.",true]
[{"$f":"IFERROR(IF(D66=TRUE,1,\"\"), x)","v":1},"C0215","Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance.",true]
[{"$f":"IFERROR(IF(D67=TRUE,1,\"\"), x)","v":1},"C0220","Employees receive adequate information to complete their job responsibilities.",true]
[{"$f":"IFERROR(IF(D68=TRUE,1,\"\"), x)","v":1},"C0224","Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.",true]
[{"$f":"IFERROR(IF(D69=TRUE,1,\"\"), x)","v":1},"C0225","Upstream communication is encouraged by management to improve performance and enhance internal control.",true]
[{"$f":"IFERROR(IF(D70=TRUE,1,\"\"), x)","v":1},"C0229","All reported potential improprieties are reviewed, investigated, and resolved in a timely manner.",true]
[{"$f":"IFERROR(IF(D71=TRUE,1,\"\"), x)","v":1},"C0231","There is a process for tracking communications from customers, vendors, regulators, and other external parties.",true]
[{"$f":"IFERROR(IF(D72=TRUE,1,\"\"), x)","v":1},"C0305","Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles.",true]
[{"$f":"IFERROR(IF(D73=TRUE,1,\"\"), x)","v":1},"C0306","Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.",true]
[{"$f":"IFERROR(IF(D74=TRUE,1,\"\"), x)","v":1},"C0307","Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.",true]
[{"$f":"IFERROR(IF(D75=TRUE,1,\"\"), x)","v":1},"C0312","Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken.",true]
[{"$f":"IFERROR(IF(D76=TRUE,1,\"\"), x)","v":1},"C0313","Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person.",true]
[{"$f":"IFERROR(IF(D77=TRUE,1,\"\"), x)","v":1},"C0314","Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to management and those charged with governance (if separate from management).",true]
[{"$f":"IFERROR(IF(D78=TRUE,1,\"\"), x)","v":1},"C8005","Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated.",true]
[{"$f":"IFERROR(IF(D79=TRUE,1,\"\"), x)","v":1},"C8012","Management establishes a well‐defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.",true]
[{"$f":"IFERROR(IF(D80=TRUE,1,\"\"), x)","v":1},"C8021","Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.",true]
[{"$f":"IFERROR(IF(D81=TRUE,1,\"\"), x)","v":1},"C8027","Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.",true]
[{"$f":"IFERROR(IF(D82=TRUE,1,\"\"), x)","v":1},"C8030","Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis.",true]
[{"$f":"IFERROR(IF(D83=TRUE,1,\"\"), x)","v":1},"C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.",true]
[{"$f":"IFERROR(IF(D84=TRUE,1,\"\"), x)","v":1},"C8033","All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.",true]
[{"$f":"IFERROR(IF(D85=TRUE,1,\"\"), x)","v":1},"C8035","A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies.",true]
[{"$f":"IFERROR(IF(D86=TRUE,1,\"\"), x)","v":1},"C8037","Unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis.",true]
[{"$f":"IFERROR(IF(D87=TRUE,1,\"\"), x)","v":1},"C8040","All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.",true]
[{"$f":"IFERROR(IF(D88=TRUE,1,\"\"), x)","v":1},"C8042","Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.",true]
[{"$f":"IFERROR(IF(D89=TRUE,1,\"\"), x)","v":1},"C8043","Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance.",true]
[{"$f":"IFERROR(IF(D90=TRUE,1,\"\"), x)","v":1},"C8050","Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies.",true]
[{"$f":"IFERROR(IF(D91=TRUE,1,\"\"), x)","v":1},"C8051","Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.",true]
[{"$f":"IFERROR(IF(D92=TRUE,1,\"\"), x)","v":1},"C8052","For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting and disclosure policies.",true]
[{"$f":"IFERROR(IF(D93=TRUE,1,\"\"), x)","v":1},"C8060","Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transactions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.",true]
[{"$f":"IFERROR(IF(D94=TRUE,1,\"\"), x)","v":1},"C8061","An independent review of the financial statements, supplementary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for completeness, consistency, and compliance with GAAP, grantor requirements and the entity’s accounting and disclosure policies.",true]
[{"$f":"IFERROR(IF(D95=TRUE,1,\"\"), x)","v":1},"C8065","All financial statements and related disclosures are approved by management prior to the release of the reports to third parties.",true]
[{"$f":"IFERROR(IF(D96=TRUE,1,\"\"), x)","v":1},"C8078","There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger.",true]
[{"$f":"IFERROR(IF(D97=TRUE,1,\"\"), x)","v":1},"C9000","A management steering committee is responsible for reviewing and approving IT plans and priorities.",true]
[{"$f":"IFERROR(IF(D98=TRUE,1,\"\"), x)","v":1},"C9001","IT is evaluated regularly for risks and any identified risks are appropriately addressed.",true]
[{"$f":"IFERROR(IF(D99=TRUE,1,\"\"), x)","v":1},"C9002","All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls.",true]
[{"$f":"IFERROR(IF(D100=TRUE,1,\"\"), x)","v":1},"C9003","A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored.",true]
[{"$f":"IFERROR(IF(D101=TRUE,1,\"\"), x)","v":1},"C9004","Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel).",true]
[{"$f":"IFERROR(IF(D102=TRUE,1,\"\"), x)","v":1},"C9005","Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery.",true]
[{"$f":"IFERROR(IF(D103=TRUE,1,\"\"), x)","v":1},"C9008","Batch processing is controlled and monitored to ensure proper completion.",true]
[{"$f":"IFERROR(IF(D104=TRUE,1,\"\"), x)","v":1},"C9009","Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data.",true]
[{"$f":"IFERROR(IF(D105=TRUE,1,\"\"), x)","v":1},"C9011","Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment.",true]
[{"$f":"IFERROR(IF(D106=TRUE,1,\"\"), x)","v":1},"C9012","A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner.",true]
[{"$f":"IFERROR(IF(D107=TRUE,1,\"\"), x)","v":1},"C9013","An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary.",true]
[{"$f":"IFERROR(IF(D108=TRUE,1,\"\"), x)","v":1},"C9014","Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization.",true]
[{"$f":"IFERROR(IF(D109=TRUE,1,\"\"), x)","v":1},"C9017","User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination).",true]
[{"$f":"IFERROR(IF(D110=TRUE,1,\"\"), x)","v":1},"C9018","User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties.",true]
[{"$f":"IFERROR(IF(D111=TRUE,1,\"\"), x)","v":1},"C9023","Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts).",true]
[{"$f":"IFERROR(IF(D112=TRUE,1,\"\"), x)","v":1},"C9024","Controls are in place to ensure that all users are identified uniquely:",true]
[{"$f":"IFERROR(IF(D113=TRUE,1,\"\"), x)","v":1},"C9025","Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis.",true]
[{"$f":"IFERROR(IF(D114=TRUE,1,\"\"), x)","v":1},"C9026","Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate.",true]
[{"$f":"IFERROR(IF(D115=TRUE,1,\"\"), x)","v":1},"C9027","Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary.",true]
[{"$f":"IFERROR(IF(D116=TRUE,1,\"\"), x)","v":1},"C9028","Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system.",true]
[{"$f":"IFERROR(IF(D117=TRUE,1,\"\"), x)","v":1},"C9032","Controls are in place to ensure that only authorized individuals migrate application programs to production.",true]
[{"$f":"IFERROR(IF(D118=TRUE,1,\"\"), x)","v":1},"C9033","A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis.",true]
[{"$f":"IFERROR(IF(D119=TRUE,1,\"\"), x)","v":1},"C9034","Application controls are formally considered and documented during the implemen­ tation of new information systems.",true]
[{"$f":"IFERROR(IF(D120=TRUE,1,\"\"), x)","v":1},"C9035","Users are involved in deriving application system requirements.",true]
[{"$f":"IFERROR(IF(D121=TRUE,1,\"\"), x)","v":1},"C9036","A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate.",true]
[{"$f":"IFERROR(IF(D122=TRUE,1,\"\"), x)","v":1},"C9037","User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production.",true]
[{"$f":"IFERROR(IF(D123=TRUE,1,\"\"), x)","v":1},"C9038","Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas.",true]

{"sheet":"COSO List","index":4,"n_rows":306,"n_cols":84,"rows_kept":306,"cut":false,"hidden":false,"merged":[[2,22,2,25],[2,26,2,30],[255,2,255,5],[255,13,255,18],[256,2,256,5],[256,13,256,18],[257,2,257,5],[257,13,257,18],[252,2,252,3],[252,5,252,13],[253,2,253,3],[253,5,253,13],[254,2,254,3],[254,5,254,13],[247,5,247,13],[248,5,248,13],[249,5,249,13],[250,2,250,18],[251,2,251,3],[251,5,251,13],[243,2,243,3],[243,5,243,13],[243,15,243,18],[244,5,244,13],[245,5,245,13],[246,5,246,13],[241,2,241,3],[241,5,241,13],[241,15,241,18],[242,2,242,3],[242,5,242,13],[242,15,242,18],[239,2,239,7],[239,8,239,9],[239,10,239,18],[240,2,240,3],[240,5,240,13],[240,15,240,18],[237,2,237,7],[237,8,237,9],[237,10,237,18],[238,2,238,7],[238,8,238,9],[238,10,238,18],[233,2,233,5],[233,8,233,9],[233,13,233,18],[234,2,234,18],[235,2,235,18],[236,2,236,7],[236,8,236,9],[236,10,236,18],[231,2,231,3],[231,5,231,13],[231,15,231,18],[232,2,232,5],[232,8,232,9],[232,13,232,18],[229,2,229,3],[229,5,229,13],[229,15,229,18],[230,2,230,3],[230,5,230,13],[230,15,230,18],[227,2,227,7],[227,8,227,9],[227,10,227,18],[228,2,228,3],[228,5,228,13],[228,15,228,18],[225,2,225,7],[225,8,225,9],[225,10,225,18],[226,2,226,7],[226,8,226,9],[226,10,226,18],[221,2,221,5],[221,8,221,9],[221,13,221,18],[222,2,222,18],[223,2,223,18],[224,2,224,7],[224,8,224,9],[224,10,224,18],[219,2,219,3],[219,5,219,13],[219,15,219,18],[220,2,220,5],[220,8,220,9],[220,13,220,18],[217,2,217,3],[217,5,217,13],[217,15,217,18],[218,2,218,3],[218,5,218,13],[218,15,218,18],[215,2,215,7],[215,8,215,9],[215,10,215,18],[216,2,216,3],[216,5,216,13],[216,15,216,18],[213,2,213,7],[213,8,213,9],[213,10,213,18],[214,2,214,7],[214,8,214,9],[214,10,214,18],[207,2,207,3],[207,5,207,13],[207,15,207,18],[210,2,210,18],[211,2,211,18],[212,2,212,7],[212,8,212,9],[212,10,212,18],[205,2,205,3],[205,5,205,13],[205,15,205,18],[206,2,206,3],[206,5,206,13],[206,15,206,18],[203,2,203,7],[203,8,203,9],[203,10,203,18],[204,2,204,3],[204,5,204,13],[204,15,204,18],[201,2,201,7],[201,8,201,9],[201,10,201,18],[202,2,202,7],[202,8,202,9],[202,10,202,18],[195,2,195,3],[195,5,195,13],[195,15,195,18],[198,2,198,18],[199,2,199,18],[200,2,200,7],[200,8,200,9],[200,10,200,18],[193,2,193,3],[193,5,193,13],[193,15,193,18],[194,2,194,3],[194,5,194,13],[194,15,194,18],[191,2,191,7],[191,8,191,9],[191,10,191,18],[192,2,192,3],[192,5,192,13],[192,15,192,18],[189,2,189,7],[189,8,189,9],[189,10,189,18],[190,2,190,7],[190,8,190,9],[190,10,190,18],[183,2,183,3],[183,5,183,13],[183,15,183,18],[186,2,186,18],[187,2,187,18],[188,2,188,7],[188,8,188,9],[188,10,188,18],[181,2,181,3],[181,5,181,13],[181,15,181,18],[182,2,182,3],[182,5,182,13],[182,15,182,18],[179,2,179,7],[179,8,179,9],[179,10,179,18],[180,2,180,3],[180,5,180,13],[180,15,180,18],[177,2,177,7],[177,8,177,9],[177,10,177,18],[178,2,178,7],[178,8,178,9],[178,10,178,18],[171,2,171,3],[171,5,171,13],[171,15,171,18],[174,2,174,18],[175,2,175,18],[176,2,176,7],[176,8,176,9],[176,10,176,18],[169,2,169,3],[169,5,169,13],[169,15,169,18],[170,2,170,3],[170,5,170,13],[170,15,170,18],[167,2,167,7],[167,8,167,9],[167,10,167,18],[168,2,168,3],[168,5,168,13],[168,15,168,18],[165,2,165,7],[165,8,165,9],[165,10,165,18],[166,2,166,7],[166,8,166,9],[166,10,166,18],[159,2,159,3],[159,5,159,13],[159,15,159,18],[162,2,162,18],[163,2,163,18],[164,2,164,7],[164,8,164,9],[164,10,164,18],[157,2,157,3],[157,5,157,13],[157,15,157,18],[158,2,158,3],[158,5,158,13],[158,15,158,18],[155,2,155,7],[155,8,155,9],[155,10,155,18],[156,2,156,3],[156,5,156,13],[156,15,156,18],[153,2,153,7],[153,8,153,9],[153,10,153,18],[154,2,154,7],[154,8,154,9],[154,10,154,18],[147,2,147,3],[147,5,147,13],[147,15,147,18],[150,2,150,18],[151,2,151,18],[152,2,152,7],[152,8,152,9],[152,10,152,18],[145,2,145,3],[145,5,145,13],[145,15,145,18],[146,2,146,3],[146,5,146,13],[146,15,146,18],[143,2,143,7],[143,8,143,9],[143,10,143,18],[144,2,144,3],[144,5,144,13],[144,15,144,18],[141,2,141,7],[141,8,141,9],[141,10,141,18],[142,2,142,7],[142,8,142,9],[142,10,142,18],[135,2,135,3],[135,5,135,13],[135,15,135,18],[138,2,138,18],[139,2,139,18],[140,2,140,7],[140,8,140,9],[140,10,140,18],[133,2,133,3],[133,5,133,13],[133,15,133,18],[134,2,134,3],[134,5,134,13],[134,15,134,18],[131,2,131,7],[131,8,131,9],[131,10,131,18],[132,2,132,3],[132,5,132,13],[132,15,132,18],[2,8,2,12],[2,13,2,16],[2,17,2,19],[2,20,2,21],[129,2,129,7],[129,8,129,9],[129,10,129,18],[130,2,130,7],[130,8,130,9],[130,10,130,18],[126,2,126,18],[127,2,127,18],[128,2,128,7],[128,8,128,9],[128,10,128,18],[295,3,295,10],[296,3,296,4],[296,5,296,7],[296,8,296,10],[297,3,297,4],[297,5,297,7],[297,8,297,10],[298,3,298,4],[298,5,298,7],[298,8,298,10],[302,3,302,5],[302,7,302,10],[303,3,303,5],[303,7,303,10],[304,3,304,5],[304,7,304,10],[305,3,305,8],[299,3,299,4],[299,5,299,7],[299,8,299,10],[300,3,300,4],[300,5,300,7],[300,8,300,10],[301,3,301,4],[301,5,301,7],[301,8,301,10]]}
[]
[null,null,null,null,null,null,null,{"$f":"COUNTIF(BG5:BG125,TRUE)","v":0}]
[null,null,null,null,null,null,{"$f":"IF(AND(H2>0,H3>0),1,0)","v":0},{"$f":"COUNTIF(H5:H125,\"Yes\")","v":0},"Control Environment",null,null,null,null,"Risk Assessment",null,null,null,"Information and Communication",null,null,"Monitor",null,"General Computer Controls",null,null,null,"Financial Close and Reporting"]
[null,null,{"$f":"HiddenPrinciplesCA!F5","v":"#REF!"},null,"C#","Principle","Does it apply?","Key Control for Testing?","Principle 1","Principle 2","Principle 3","Principle 4","Principle 5","Principle 1","Principle 2","Principle 3","Principle 4","Principle 1","Principle 2","Principle 3","Principle 1","Principle 2","Principle 1","Principle 2","Principle 3","Principle 4","Principle 1","Principle 2","Principle 3","Principle 4","Principle 5",null,null,null,"Principle 1","Principle 2","Principle 3","Principle 4","Principle 5","Principle 1","Principle 2","Principle 3","Principle 4","Principle 1","Principle 2","Principle 3","Principle 1","Principle 2","Principle 1","Principle 2","Principle 3","Principle 4","Principle 1","Principle 2","Principle 3","Principle 4","Principle 5",null,null,null,null,"Principle 1","Principle 2","Principle 3","Principle 4","Principle 5","Principle 1","Principle 2","Principle 3","Principle 4","Principle 1","Principle 2","Principle 3","Principle 1","Principle 2","Principle 1","Principle 2","Principle 3","Principle 4","Principle 1","Principle 2","Principle 3","Principle 4","Principle 5"]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F5)/120)+1)","v":"z\nz\n"},false,{"$f":"LEFT(F5,5)","v":"The m"},1,{"$f":"ControlPivotTable!B3","v":"C0001"},{"$f":"IFERROR(VLOOKUP(E5,CERACOstuffandfluff,2,FALSE), \"\")","v":"The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity."},{"$f":"IF(H5=\"Yes\",\"COSO Control Program\",\"\")","v":""},"--Select--",{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,2,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,3,FALSE), \"\")","v":1},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,4,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,5,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,6,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,7,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,8,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,9,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,10,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,11,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,12,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,13,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,14,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,15,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,16,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,17,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,18,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,19,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,20,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,21,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,22,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,23,FALSE), \"\")","v":0},{"$f":"IFERROR(VLOOKUP($E5,MatrixOfRedundancyUSE,24,FALSE), \"\")","v":0},null,"Row 5",1,{"$f":"IF(AND($H$5=\"Yes\",I$5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$J5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$K5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$L5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$M5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$N5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$O5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$P5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$Q5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$R5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$S5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$T5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$U5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$V5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$W5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$X5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$Y5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$Z5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$AA5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$AB5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$AC5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$AD5=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H5=\"Yes\",$AE5=1),TRUE,FALSE)","v":false},null,false,"Row 5",1,{"$f":"IF(AND(I5=1,$BG5=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(J5=1,$BG5=TRUE),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F6)/120)+1)","v":"z\nz\n"},false,{"$f":"LEFT(F6,5)","v":"Those"},2,{"$f":"ControlPivotTable!B4","v":"C0006"},"Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",{"$f":"IF(H6=\"Yes\",\"COSO Control Program\",\"\")","v":""},"--Select--",0,1,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 6",2,{"$f":"IF(AND($H$6=\"Yes\",I6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$J6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$K6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$L6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$M6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$N6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$O6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$P6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$Q6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$R6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$S6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$T6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$U6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$V6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$W6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$X6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$Y6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$Z6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$AA6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$AB6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$AC6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$AD6=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H6=\"Yes\",$AE6=1),TRUE,FALSE)","v":false},null,false,"Row 6",2,{"$f":"IF(AND(I6=1,$BG6=TRUE),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F7)/80)+1)","v":"z\nz\nz\n"},{"$f":"IF($H7=\"Yes\", TRUE, FALSE)","v":false},"Those",3,{"$f":"ControlPivotTable!B5","v":"C0009"},"Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.","","--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 7",3,{"$f":"IF(AND(H7=\"Yes\",I7=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H7=\"Yes\",$J7=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 7",3,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,{"$f":"LEFT(F8,5)","v":"A pro"},4,{"$f":"ControlPivotTable!B6","v":"C0011"},"A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.","","--Select--",1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 8",4,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 8",4,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,"A cod",5,{"$f":"ControlPivotTable!B7","v":"C0012"},"A code of conduct or ethics policy exists.","","--Select--",1,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 9",5,{"$f":"IF(AND($H$9=\"Yes\",I9=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 9",5,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F10)/80)+1)","v":"z\nz\nz\n"},false,"Manag",6,{"$f":"ControlPivotTable!B8","v":"C0013"},"Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.","","--Select--",1,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 10",6,{"$f":"IF(AND($H$10=\"Yes\",I10=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 10",6,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Manag",7,{"$f":"ControlPivotTable!B9","v":"C0015"},"Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.","","--Select--",1,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 11",7,{"$f":"IF(AND($H$11=\"Yes\",I11=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 11",7,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,"Rewar",8,{"$f":"ControlPivotTable!B10","v":"C0016"},"Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.","","--Select--",1,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 12",8,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 12",8,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,"Manag",9,{"$f":"ControlPivotTable!B11","v":"C0017"},"Management sets realistic financial targets and expectations.","","--Select--",1,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 13",9,{"$f":"IF(AND($H$13=\"Yes\",I13=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 13",9,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Manag",10,{"$f":"ControlPivotTable!B12","v":"C0018"},"Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 14",10,{"$f":"IF(AND($H$14=\"Yes\",I14=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 14",10,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Relat",11,{"$f":"ControlPivotTable!B13","v":"C0020"},"Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 15",11,{"$f":"IF(AND($H$15=\"Yes\",I15=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 15",11,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F16)/80)+1)","v":"z\nz\nz\n"},false,"“Risk",12,{"$f":"ControlPivotTable!B14","v":"C0021"},"“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 16",12,{"$f":"IF(AND($H$16=\"Yes\",I16=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 16",12,false,false,false,false,false,false,false,false,false,false,false,false,false,false,{"$f":"IF(AND(W16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(X16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(Y16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(Z16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AA16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AB16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AC16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AD16=1,$BG16=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AE16=1,$BG16=TRUE),TRUE,FALSE)","v":false}]
["z\nz\n",false,"Manag",13,{"$f":"ControlPivotTable!B15","v":"C0024"},"Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 17",13,{"$f":"IF(AND($H$17=\"Yes\",I17=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 17",13,false,{"$f":"IF(AND(J17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(K17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(L17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(M17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(N17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(O17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(P17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(Q17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(R17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(S17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(T17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(U17=1,$BG17=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(V17=1,$BG17=TRUE),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Manag",14,{"$f":"ControlPivotTable!B16","v":"C0029"},"Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 18",14,{"$f":"IF(AND($H$18=\"Yes\",I18=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 18",14,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,15,{"$f":"ControlPivotTable!B17","v":"C0030"},"Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 19",15,{"$f":"IF(AND($H$19=\"Yes\",I19=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 19",15,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F20)/80)+1)","v":"z\nz\n"},false,null,16,{"$f":"ControlPivotTable!B18","v":"C0033"},"Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA).","","--Select--",1,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 20",16,{"$f":"IF(AND($H$20=\"Yes\",I20=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 20",16,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,17,{"$f":"ControlPivotTable!B19","v":"C0034"},"Management sets the tone that high‐quality and transparent financial reporting is expected.","","--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 21",17,{"$f":"IF(AND($H$21=\"Yes\",I21=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 21",17,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,18,{"$f":"ControlPivotTable!B20","v":"C0035"},"The organizational structure is commensurate with the entity’s activities.","","--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 22",18,{"$f":"IF(AND($H$22=\"Yes\",I22=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 22",18,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,19,{"$f":"ControlPivotTable!B21","v":"C0036"},"Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry.","","--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 23",19,{"$f":"IF(AND($H$23=\"Yes\",I23=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 23",19,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F24)/80)+1)","v":"z\nz\nz\n"},false,null,20,{"$f":"ControlPivotTable!B22","v":"C0038"},"The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.","","--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 24",20,{"$f":"IF(AND($H$24=\"Yes\",I24=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 24",20,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F25)/80)+1)","v":"z\nz\n"},false,null,21,{"$f":"ControlPivotTable!B23","v":"C0040"},"There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.","","--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 25",21,{"$f":"IF(AND($H$25=\"Yes\",I25=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 25",21,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,22,{"$f":"ControlPivotTable!B24","v":"C0041"},"There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization.","","--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 26",22,{"$f":"IF(AND($H$26=\"Yes\",I26=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 26",22,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F27)/100)+1)","v":"z\nz\n"},false,null,23,{"$f":"ControlPivotTable!B25","v":"C0044"},"A process exists to support the identification and disclosure of related party relationships and transactions.","","--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 27",23,{"$f":"IF(AND($H$27=\"Yes\",I27=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 27",23,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,24,{"$f":"ControlPivotTable!B26","v":"C0048"},"Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.","","--Select--",1,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 28",24,{"$f":"IF(AND($H$28=\"Yes\",I28=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 28",24,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,25,{"$f":"ControlPivotTable!B27","v":"C0049"},"Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 29",25,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 29",25,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F30)/80)+1)","v":"z\nz\nz\n"},false,null,26,{"$f":"ControlPivotTable!B28","v":"C0050"},"Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.","","--Select--",1,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 30",26,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 30",26,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,27,{"$f":"ControlPivotTable!B29","v":"C0051"},"There are formal procedures for the hiring (recruiting) and retention of employees.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 31",27,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 31",27,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,28,{"$f":"ControlPivotTable!B30","v":"C0055"},"There are formal policies and procedures to evaluate employee performance and compensation.","","--Select--",1,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 32",28,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 32",28,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,29,{"$f":"ControlPivotTable!B31","v":"C0057"},"Employees are empowered to correct problems or implement improvements in their assigned processes.","","--Select--",0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 33",29,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 33",29,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,30,{"$f":"ControlPivotTable!B32","v":"C0058"},"Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 34",30,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 34",30,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,31,{"$f":"ControlPivotTable!B33","v":"C0059"},"The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 35",31,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 35",31,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,32,{"$f":"ControlPivotTable!B34","v":"C0060"},"Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 36",32,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 36",32,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,33,{"$f":"ControlPivotTable!B35","v":"C0062"},"Job performance and competencies are periodically evaluated and reviewed with each employee.","","--Select--",1,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 37",33,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 37",33,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,34,{"$f":"ControlPivotTable!B36","v":"C0063"},"All departments are appropriately staffed.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 38",34,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 38",34,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F39)/80)+1)","v":"z\nz\nz\n"},false,null,35,{"$f":"ControlPivotTable!B37","v":"C0064"},"Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.","","--Select--",0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 39",35,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 39",35,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,36,{"$f":"ControlPivotTable!B38","v":"C0066"},"The board of directors is sufficiently independent of management so that necessary questions are raised.","","--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 40",36,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 40",36,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,37,{"$f":"ControlPivotTable!B39","v":"C0100"},"Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity.","","--Select--",0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 41",37,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 41",37,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,38,{"$f":"ControlPivotTable!B40","v":"C0103"},"Financial reporting objectives align with the requirements of GAAP (or an OCBOA).","","--Select--",0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 42",38,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 42",38,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F43)/65)+1)","v":"z\nz\nz\nz\nz\nz\nz\n"},false,null,39,{"$f":"ControlPivotTable!B41","v":"C0104"},"Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 43",39,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 43",39,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,40,{"$f":"ControlPivotTable!B42","v":"C0106"},"Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 44",40,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 44",40,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,41,{"$f":"ControlPivotTable!B43","v":"C0108"},"Risks potentially affecting the achievement of financial reporting objectives are identified.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 45",41,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 45",41,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,42,{"$f":"ControlPivotTable!B44","v":"C0111"},"Management identifies risks related to laws or regulations that may affect financial reporting.","","--Select--",0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 46",42,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 46",42,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,43,{"$f":"ControlPivotTable!B45","v":"C0112"},"Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 47",43,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 47",43,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,44,{"$f":"ControlPivotTable!B46","v":"C0115"},"Fraud risk assessments are an integral part of the risk identification process.","","--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 48",44,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 48",44,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,45,{"$f":"ControlPivotTable!B47","v":"C0116"},"The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.","","--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 49",45,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 49",45,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,46,{"$f":"ControlPivotTable!B48","v":"C0117"},"The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.","","--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 50",46,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 50",46,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F51)/80)+1)","v":"z\nz\nz\n"},false,null,47,{"$f":"ControlPivotTable!B49","v":"C0118"},"The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.","","--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 51",47,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 51",47,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,48,{"$f":"ControlPivotTable!B50","v":"C0119"},"Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process.","","--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 52",48,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 52",48,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F53)/80)+1)","v":"z\nz\n"},false,null,49,{"$f":"ControlPivotTable!B51","v":"C0121"},"Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 53",49,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 53",49,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F54)/100)+1)","v":"z\nz\nz\n"},false,null,50,{"$f":"ControlPivotTable!B52","v":"C0125"},"Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting principles, nonroutine transactions, new products, etc.)","","--Select--",0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 54",50,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 54",50,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F55)/100)+1)","v":"z\nz\n"},false,null,51,{"$f":"ControlPivotTable!B53","v":"C0126"},"Management communicates the risk assessment and changes in the business environment to all appropriate employees.","","--Select--",0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 55",51,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 55",51,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,52,{"$f":"ControlPivotTable!B54","v":"C0127"},"Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.","","--Select--",0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 56",52,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 56",52,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,53,{"$f":"ControlPivotTable!B55","v":"C0131"},"Periodic risk assessments are reviewed by management.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 57",53,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 57",53,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,54,{"$f":"ControlPivotTable!B56","v":"C0132"},"Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls.","","--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 58",54,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 58",54,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,55,{"$f":"ControlPivotTable!B57","v":"C0136"},"The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).","","--Select--",0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 59",55,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 59",55,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F60)/80)+1)","v":"z\nz\nz\n"},false,null,56,{"$f":"ControlPivotTable!B58","v":"C0138"},"A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)","","--Select--",0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 60",56,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 60",56,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,57,{"$f":"ControlPivotTable!B59","v":"C0200"},"Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates.","","--Select--",0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 61",57,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 61",57,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\nz\n",false,null,58,{"$f":"ControlPivotTable!B60","v":"C0205"},"Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed.","","--Select--",0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 62",58,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 62",58,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F63)/80)+1)","v":"z\nz\nz\n"},false,null,59,{"$f":"ControlPivotTable!B61","v":"C0206"},"Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations.","","--Select--",0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 63",59,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 63",59,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,60,{"$f":"ControlPivotTable!B62","v":"C0210"},"Financial personnel meet with line management to discuss operating results.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 64",60,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 64",60,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,61,{"$f":"ControlPivotTable!B63","v":"C0212"},"Information is collected in time to permit effective monitoring.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 65",61,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 65",61,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F66)/100)+1)","v":"z\nz\n"},false,null,62,{"$f":"ControlPivotTable!B64","v":"C0213"},"Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 66",62,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 66",62,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,63,{"$f":"ControlPivotTable!B65","v":"C0215"},"Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,null,"Row 67",63,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 67",63,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,64,{"$f":"ControlPivotTable!B66","v":"C0220"},"Employees receive adequate information to complete their job responsibilities.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 68",64,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 68",64,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,65,{"$f":"ControlPivotTable!B67","v":"C0224"},"Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 69",65,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 69",65,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F70)/120)+1)","v":"z\n"},{"$f":"IF($H70=\"Yes\", TRUE, FALSE)","v":false},null,66,{"$f":"ControlPivotTable!B68","v":"C0225"},"Upstream communication is encouraged by management to improve performance and enhance internal control.",{"$f":"IF(H70=\"Yes\",\"COSO Control Program\",\"\")","v":""},"--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,null,"Row 70",66,{"$f":"IF(AND(H70=\"Yes\",I70=1),TRUE,FALSE)","v":false},false,{"$f":"IF(AND($H70=\"Yes\",$K70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$L70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$M70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$N70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$O70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$P70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$Q70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$R70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$S70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$T70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$U70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$V70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$W70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$X70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$Y70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$Z70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$AA70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$AB70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$AC70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$AD70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($H70=\"Yes\",$AE70=1),TRUE,FALSE)","v":false},null,false,"Row 70",66,{"$f":"IF(AND(I70=1,$BG70=TRUE),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,67,{"$f":"ControlPivotTable!B69","v":"C0229"},"All reported potential improprieties are reviewed, investigated, and resolved in a timely manner.","","--Select--",0,0,0,0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,null,"Row 71",67,false,{"$f":"IF(AND($H71=\"Yes\",$J71=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 71",67,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F72)/100)+1)","v":"z\nz\n"},false,null,68,{"$f":"ControlPivotTable!B70","v":"C0231"},"There is a process for tracking communications from customers, vendors, regulators, and other external parties.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,null,"Row 72",68,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 72",68,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\nz\n",false,null,69,{"$f":"ControlPivotTable!B71","v":"C0305"},"Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,null,"Row 73",69,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 73",69,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,70,{"$f":"ControlPivotTable!B72","v":"C0306"},"Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,null,"Row 74",70,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 74",70,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,71,{"$f":"ControlPivotTable!B73","v":"C0307"},"Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,null,"Row 75",71,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 75",71,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,72,{"$f":"ControlPivotTable!B74","v":"C0312"},"Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,"Row 76",72,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 76",72,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F77)/100)+1)","v":"z\nz\nz\n"},false,null,73,{"$f":"ControlPivotTable!B75","v":"C0313"},"Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,"Row 77",73,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 77",73,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,74,{"$f":"ControlPivotTable!B76","v":"C0314"},"Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to management and those charged with governance (if separate from management).","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,"Row 78",74,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 78",74,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,75,{"$f":"ControlPivotTable!B77","v":"C8005"},"Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,0,null,"Row 79",75,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 79",75,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\nz\n",false,null,76,{"$f":"ControlPivotTable!B78","v":"C8012"},"Management establishes a well‐defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,0,0,null,"Row 80",76,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 80",76,false,false,false,false,false,false,false,false,false,false,false,false,false,false,{"$f":"IF(AND(W80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(X80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(Y80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(Z80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AA80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AB80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AC80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AD80=1,$BG80=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(AE80=1,$BG80=TRUE),TRUE,FALSE)","v":false}]
["z\nz\n",false,null,77,{"$f":"ControlPivotTable!B79","v":"C8021"},"Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,0,0,null,"Row 81",77,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 81",77,false,{"$f":"IF(AND(J81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(K81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(L81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(M81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(N81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(O81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(P81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(Q81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(R81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(S81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(T81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(U81=1,$BG81=TRUE),TRUE,FALSE)","v":false},{"$f":"IF(AND(V81=1,$BG81=TRUE),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,78,{"$f":"ControlPivotTable!B80","v":"C8027"},"Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,"Row 82",78,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 82",78,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,79,{"$f":"ControlPivotTable!B81","v":"C8030"},"Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,"Row 83",79,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 83",79,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F84)/80)+1)","v":"z\nz\nz\n"},false,null,80,{"$f":"ControlPivotTable!B82","v":"C8031"},"An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,0,0,null,"Row 84",80,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 84",80,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F85)/80)+1)","v":"z\nz\nz\n"},false,null,81,{"$f":"ControlPivotTable!B83","v":"C8033"},"All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,"Row 85",81,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 85",81,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F86)/60)+1)","v":"z\nz\nz\nz\nz\n"},false,null,82,{"$f":"ControlPivotTable!B84","v":"C8035"},"A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,0,0,null,"Row 86",82,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 86",82,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,83,{"$f":"ControlPivotTable!B85","v":"C8037"},"Unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,"Row 87",83,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 87",83,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F88)/80)+1)","v":"z\nz\nz\n"},false,null,84,{"$f":"ControlPivotTable!B86","v":"C8040"},"All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,0,null,"Row 88",84,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 88",84,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,85,{"$f":"ControlPivotTable!B87","v":"C8042"},"Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,"Row 89",85,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 89",85,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\nz\n",false,null,86,{"$f":"ControlPivotTable!B88","v":"C8043"},"Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,"Row 90",86,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 90",86,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,87,{"$f":"ControlPivotTable!B89","v":"C8050"},"Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,"Row 91",87,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 91",87,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F92)/80)+1)","v":"z\nz\nz\nz\n"},false,null,88,{"$f":"ControlPivotTable!B90","v":"C8051"},"Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,1,0,null,"Row 92",88,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 92",88,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F93)/80)+1)","v":"z\nz\nz\n"},false,null,89,{"$f":"ControlPivotTable!B91","v":"C8052"},"For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting and disclosure policies.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,"Row 93",89,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 93",89,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F94)/65)+1)","v":"z\nz\nz\nz\nz\nz\nz\n"},false,null,90,{"$f":"ControlPivotTable!B92","v":"C8060"},"Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transactions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,null,"Row 94",90,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 94",90,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F95)/65)+1)","v":"z\nz\nz\nz\nz\nz\n"},false,null,91,{"$f":"ControlPivotTable!B93","v":"C8061"},"An independent review of the financial statements, supplementary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for completeness, consistency, and compliance with GAAP, grantor requirements and the entity’s accounting and disclosure policies.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,null,"Row 95",91,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 95",91,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,92,{"$f":"ControlPivotTable!B94","v":"C8065"},"All financial statements and related disclosures are approved by management prior to the release of the reports to third parties.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,null,"Row 96",92,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 96",92,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F97)/50)+1)","v":"z\nz\nz\nz\n"},false,null,93,{"$f":"ControlPivotTable!B95","v":"C8078"},"There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,"Row 97",93,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 97",93,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,94,{"$f":"ControlPivotTable!B96","v":"C9000"},"A management steering committee is responsible for reviewing and approving IT plans and priorities.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,null,"Row 98",94,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 98",94,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,95,{"$f":"ControlPivotTable!B97","v":"C9001"},"IT is evaluated regularly for risks and any identified risks are appropriately addressed.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,null,"Row 99",95,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 99",95,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,96,{"$f":"ControlPivotTable!B98","v":"C9002"},"All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,null,"Row 100",96,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 100",96,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F101)/80)+1)","v":"z\nz\nz\n"},false,null,97,{"$f":"ControlPivotTable!B99","v":"C9003"},"A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 101",97,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 101",97,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,98,{"$f":"ControlPivotTable!B100","v":"C9004"},"Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel).","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 102",98,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 102",98,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,99,{"$f":"ControlPivotTable!B101","v":"C9005"},"Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 103",99,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 103",99,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,100,{"$f":"ControlPivotTable!B102","v":"C9008"},"Batch processing is controlled and monitored to ensure proper completion.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 104",100,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 104",100,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,null,101,{"$f":"ControlPivotTable!B103","v":"C9009"},"Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 105",101,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 105",101,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,null,102,{"$f":"ControlPivotTable!B104","v":"C9011"},"Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 106",102,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 106",102,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"A pro",103,{"$f":"ControlPivotTable!B105","v":"C9012"},"A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,"Row 107",103,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 107",103,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F108)/80)+1)","v":"z\nz\nz\n"},false,"An in",104,{"$f":"ControlPivotTable!B106","v":"C9013"},"An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 108",104,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 108",104,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Proce",105,{"$f":"ControlPivotTable!B107","v":"C9014"},"Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 109",105,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 109",105,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F110)/80)+1)","v":"z\nz\nz\n"},false,"User ",106,{"$f":"ControlPivotTable!B108","v":"C9017"},"User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination).","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 110",106,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 110",106,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"User ",107,{"$f":"ControlPivotTable!B109","v":"C9018"},"User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 111",107,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 111",107,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Proce",108,{"$f":"ControlPivotTable!B110","v":"C9023"},"Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts).","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 112",108,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 112",108,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,"Contr",109,{"$f":"ControlPivotTable!B111","v":"C9024"},"Controls are in place to ensure that all users are identified uniquely:","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 113",109,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 113",109,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F114)/80)+1)","v":"z\nz\nz\n"},false,"Physi",110,{"$f":"ControlPivotTable!B112","v":"C9025"},"Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 114",110,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 114",110,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Contr",111,{"$f":"ControlPivotTable!B113","v":"C9026"},"Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 115",111,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 115",111,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Forma",112,{"$f":"ControlPivotTable!B114","v":"C9027"},"Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 116",112,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 116",112,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"Appli",113,{"$f":"ControlPivotTable!B115","v":"C9028"},"Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 117",113,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 117",113,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,"Contr",114,{"$f":"ControlPivotTable!B116","v":"C9032"},"Controls are in place to ensure that only authorized individuals migrate application programs to production.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 118",114,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 118",114,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"A for",115,{"$f":"ControlPivotTable!B117","v":"C9033"},"A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 119",115,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 119",115,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F120)/80)+1)","v":"z\nz\n"},false,"Appli",116,{"$f":"ControlPivotTable!B118","v":"C9034"},"Application controls are formally considered and documented during the implemen­ tation of new information systems.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 120",116,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 120",116,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\n",false,"Users",117,{"$f":"ControlPivotTable!B119","v":"C9035"},"Users are involved in deriving application system requirements.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 121",117,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 121",117,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"A tes",118,{"$f":"ControlPivotTable!B120","v":"C9036"},"A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 122",118,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 122",118,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["z\nz\n",false,"User ",119,{"$f":"ControlPivotTable!B121","v":"C9037"},"User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,"Row 123",119,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 123",119,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"z\"&CHAR(10),(LEN(F124)/80)+1)","v":"z\nz\nz\n"},false,"Softw",120,{"$f":"ControlPivotTable!B122","v":"C9038"},"Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas.","","--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,"Row 124",120,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,false,"Row 124",120,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[null,false,"",121,{"$f":"ControlPivotTable!B123","v":"Grand Total"},"","","--Select--","","","","","","","","","","","","","","","","","","","","","","","",null,"Row 125",121,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,null,"Row 125",121,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[]
[null,null,"CASH AND RESTRICTED DEPOSITS"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C127))","v":"Deficiencies Applicable to Cash And Restricted Deposits"}]
[null,null,"Auditor's overall assessment of the control activities related to cash. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"RECEIVABLES AND REVENUES"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C139))","v":"Deficiencies Applicable to Receivables And Revenues"}]
[null,null,"Auditor's overall assessment of the control activities related to receivables and revenues. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"INVESTMENTS AND DERIVATIVES"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C151))","v":"Deficiencies Applicable to Investments And Derivatives"}]
[null,null,"Auditor's overall assessment of the control activities related to investments and derivatives. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"PREPAIDS, DEFERRED CHARGES, INTANGIBLES, AND OTHER ASSETS"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C163))","v":"Deficiencies Applicable to Prepaids, Deferred Charges, Intangibles, And Other Assets"}]
[null,null,"Auditor's overall assessment of the control activities related to prepaids, deferred charges, intangibles, and other assets. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"PROPERTY"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C175))","v":"Deficiencies Applicable to Property"}]
[null,null,"Auditor's overall assessment of the control activities related to property. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"ACCOUNTS PAYABLE, ACCRUED LIABILITIES, AND OTHER LIABILITIES"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C187))","v":"Deficiencies Applicable to Accounts Payable, Accrued Liabilities, And Other Liabilities"}]
[null,null,"Auditor's overall assessment of the control activities related to accounts payable, accrued liabilities, and other liabilities. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C199))","v":"Deficiencies Applicable to Debt And Related Liabilities And Capital Advances"}]
[null,null,"Auditor's overall assessment of the control activities related to debt and related liabilities and capital advances. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"INCOME TAXES"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C211))","v":"Deficiencies Applicable to Income Taxes"}]
[null,null,"Auditor's overall assessment of the control activities related to income taxes. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"EQUITY"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C223))","v":"Deficiencies Applicable to Equity"}]
[null,null,"Auditor's overall assessment of the control activities related to equity. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES"]
[null,null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(C235))","v":"Deficiencies Applicable to Income, Operating Expenses, And Major Repair And Replacement Expenditures"}]
[null,null,"Auditor's overall assessment of the control activities related to income, operating expenses, and major repair and replacement expenditures. ",null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Deficiencies Applicable to COSO"]
[null,null,null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,null,"Evaluate COSO using judgment.**",null,null,"Y/N","Comments"]
[null,null,null,"Are COSO present and functioning?",null,null,"Yes","If no, this is a mandatory material weakness.  "]
[null,null,null,"Is there a weakness in the function of COSO?",null,null,"No","If yes, this is a mandatory significant deficiency"]
[null,null,null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]

{"sheet":"Control Environment","index":5,"n_rows":448,"n_cols":14,"rows_kept":448,"cut":false,"hidden":true,"merged":[[9,2,9,4],[10,2,10,4],[3,1,3,6],[4,1,4,6],[80,3,80,5],[62,3,62,5],[63,3,63,5],[64,3,64,5],[65,3,65,5],[66,3,66,5],[67,3,67,5],[68,3,68,5],[69,3,69,5],[70,3,70,5],[71,3,71,5],[30,2,30,4],[1,1,1,6],[6,2,6,4],[7,2,7,4],[2,1,2,6],[8,2,8,4],[85,3,85,5],[80,1,80,2],[88,5,88,6],[89,1,89,6],[86,1,86,3],[86,5,86,6],[81,1,81,2],[81,3,81,5],[84,1,84,2],[84,3,84,5],[85,1,85,2],[87,1,87,3],[87,5,87,6],[88,1,88,3],[82,1,82,2],[83,1,83,2],[31,2,31,4],[33,2,33,4],[32,2,32,4],[59,3,59,5],[56,1,56,6],[43,1,43,6],[44,1,44,6],[36,1,36,6],[38,2,38,4],[39,2,39,4],[34,1,34,6],[42,2,42,4],[41,2,41,4],[37,1,37,4],[35,1,35,6],[45,1,45,6],[29,2,29,4],[14,1,14,4],[15,2,15,4],[16,2,16,4],[11,1,11,6],[26,1,26,6],[27,1,27,6],[17,2,17,4],[18,2,18,4],[19,2,19,4],[20,2,20,4],[21,2,21,4],[12,1,12,6],[22,2,22,4],[23,2,23,4],[25,2,25,4],[24,2,24,4],[18,5,23,5],[18,6,23,6],[13,1,13,6],[79,1,79,6],[58,3,58,5],[75,3,75,5],[76,3,76,5],[40,2,40,4],[54,1,54,13],[55,8,55,13],[60,3,60,5],[61,3,61,5],[77,3,77,5],[73,3,73,5],[74,3,74,5],[82,3,82,5],[83,3,83,5],[78,3,78,5],[72,3,72,5],[47,2,47,4],[48,2,48,4],[49,2,49,4],[50,2,50,4],[51,2,51,4],[52,2,52,4]]}
[]
[null,"Principle Evaluation - Control Environment"]
[null,"Principle 1: Demonstrates Commitment to Integrity and Ethical Values \n"]
[null,"COSO - The organization demonstrates a commitment to integrity and ethical values.\n"]
[null,"Green Book - The oversight body and management should demonstrate a commitment to integrity and ethical values."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Sets the Tone at the Top - The board of directors and management at all levels of the entity demonstrate through their directives, actions, and behavior the importance of integrity and ethical values to support the functioning of the system of internal control.",null,null,"X","X"]
[null,"•","Establishes Standards of Conduct - The expectations of the board of directors and senior management concerning integrity and ethical values are defined in the entity’s standards of conduct and understood at all levels of the organization and by outsourced service providers and business partners.",null,null,"X","X"]
[null,"•","Evaluates Adherence to Standards of Conduct - Processes are in place to evaluate the performance of individuals and teams against the entity’s expected standards of conduct.",null,null,"X","X"]
[null,"•","Addresses Deviations in a Timely Manner - Deviations of the entity’s expected standards of conduct are identified and remedied in a timely and consistent manner.",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 2: Exercises Oversight Responsibility\n"]
[null,"COSO - The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control. "]
[null,"Green Book - The oversight body should oversee the entity's internal control system"]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Establishes Oversight Responsibilities - The board of directors identifies and accepts its oversight responsibilities in relation to established requirements and expectations.",null,null,"X","X"]
[null,"•","Applies Relevant Expertise - The board of directors defines, maintains, and periodically evaluates the skills and expertise needed among its members to enable them to ask probing questions of senior management and take commensurate actions.",null,null,"X"]
[null,"•","Operates Independently - The board of directors has sufficient members who are independent from management and objective in evaluations and decision making. (Oversight Structure)",null,null,"X","X"]
[null,"•","Provides Oversight for the System of Internal Control - The board of directors retains oversight responsibility for management’s design, implementation, and conduct of internal control:\n \n\n\n\n\n\n\n\n",null,null,"X"]
[null,null,"-   Control Environment - Establishing integrity and ethical values, oversight structures, authority and responsibility, expectations of competence, and  accountability to the board."]
[null,null," -   Risk Assessment - Overseeing management’s assessment of risks to the achievement of objectives, including the potential impact of significant changes, fraud, and management override of internal control."]
[null,null," -   Control Activities - Providing oversight to senior management in the development and performance of control activities."]
[null,null," -   Information and Communication - Analyzing and discussing information relating to the entity’s achievement of objectives."]
[null,null," -   Monitoring Activities - Assessing and overseeing the nature and scope of monitoring activities and management’s evaluation and remediation of deficiencies."]
[null,"•","Input for remediation of Deficiencies",null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 3: Establishes Structure, Authority, and Responsibility"]
[null,"Green Book - Management should establish an organization structure, assign responsibility, and delegate authority to achieve the entity's objectives."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Considers All Structures of the Entity - Management and the board of directors consider the multiple structures used (including operating units, legal entities, geographic distribution, and outsourced service providers) to support the achievement of objectives.",null,null,"X"]
[null,"•","Establishes Reporting Lines - Management designs and evaluates lines of reporting for each entity structure to enable execution of authorities and responsibilities and flow of information to manage the activities of the entity.",null,null,"X","X"]
[null,"•","Defines, Assigns, and Limits Authorities and Responsibilities  - Management and the board of directors delegate authority, define responsibilities, and use appropriate processes and technology to assign responsibility and segregate duties as necessary at the various levels of the organization:\n -   Board of Directors - Retains authority over significant decisions and reviews management’s assignments and limitations of authorities and responsibilities\n -   Senior Management - Establishes directives, guidance, and control to enable management and other personnel to understand and carry out their internal control responsibilities\n -   Management - Guides and facilitates the execution of senior management directives within the entity and its subunits\n -   Personnel - Understands the entity’s standard of conduct, assessed risks to objectives, and the related control activities at their respective levels of the entity, the expected information and communication flow, and monitoring activities relevant to their achievement of the objectives\n -   Outsourced Service Providers - Adheres to management’s definition of the scope of authority and responsibility for all non-employees engaged",null,null,"X","X"]
[null,"•","Documentation of the Internal Control System",null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 4: Demonstrates Commitment to Competence\n"]
[null,"COSO - The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives."]
[null,"Green Book - Management should demonstrate a commitment to recruit, develop and retain competent individuals."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Establishes Policies and Practices - Policies and practices reflect expectations of competence necessary to support the achievement of objectives.",null,null,"X","X"]
[null,"•","Evaluates Competence and Addresses Shortcomings - The board of directors and management evaluate competence across the organization and in outsourced service providers in relation to established policies and practices, and act as necessary to address shortcomings.",null,null,"X"]
[null,"•","Attracts, Develops, and Retains Individuals - The organization provides the mentoring and training needed to attract, develop, and retain sufficient and competent personnel and outsourced service providers to support the achievement of objectives.\n\n",null,null,"X","X"]
[null,"•","Plans and Prepares for Succession - Senior management and the board of directors develop contingency plans for assignments of responsibility important for internal control.",null,null,"X","X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 5: Enforces Accountability"]
[null,"COSO - The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives."]
[null,"Green Book - Management should evaluate performance and hold individuals accountable for their internal control responsibilities."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Enforces Accountability through Structures, Authorities, and Responsibilities - Management and the board of directors establish the mechanisms to communicate and hold individuals accountable for performance of internal control responsibilities across the organization and implement corrective action as necessary.",null,null,"X","X"]
[null,"•","Establishes Performance Measures, Incentives, and Rewards - Management and the board of directors establish performance measures, incentives, and other rewards appropriate for responsibilities at all levels of the entity, reflecting appropriate dimensions of performance and expected standards of conduct, and considering the achievement of both short-term and longer-term objectives.",null,null,"X"]
[null,"•","Evaluates Performance Measures, Incentives, and Rewards for Ongoing Relevance - Management and the board of directors align incentives and rewards with the fulfillment of internal control responsibilities in the achievement of objectives.\n\n",null,null,"X"]
[null,"•","Considers Excessive Pressures - Management and the board of directors evaluate and adjust pressures associated with the achievement of objectives as they assign responsibilities, develop performance measures, and evaluate performance.",null,null,"X","X"]
[null,"•","Evaluates Performance and Rewards or Disciplines Individuals - Management and the board of directors evaluate performance of internal control responsibilities, including adherence to standards of conduct and expected levels of competence and provide rewards or exercise disciplinary action as appropriate.",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[]
[null,"Control Environment Control Selection"]
[null,null,null,null,null,null,null,null,"Principles Covered"]
[null,"Controls Identified to Effect Control Environment (Select the minimum number  of controls to support your determination.)",null,null,null,null,null,null,"CE1",null,"CE2","CE3","CE4","CE5"]
[null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1","C0012--A code of conduct or ethics policy exists.",null,null,null,{"$f":"LEFT(D59,5)","v":"C0012"},{"$f":"VLOOKUP(H59,MatrixOfRedundancyUSE, 2)","v":1},null,{"$f":"VLOOKUP(H59,MatrixOfRedundancyUSE,3)","v":0},{"$f":"VLOOKUP(H59,MatrixOfRedundancyUSE,4)","v":0},{"$f":"VLOOKUP(H59,MatrixOfRedundancyUSE,5)","v":0},{"$f":"VLOOKUP(H59,MatrixOfRedundancyUSE,6)","v":1}]
[null,null,"Control 2","C0011--A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",null,null,null,{"$f":"LEFT(D60,5)","v":"C0011"},1,null,1,0,0,0]
[null,null,"Control 3","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 4","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 5","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 6","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 7","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 8","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 9","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 10","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 11","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 12","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 13","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 14","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 15","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 16","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 17","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 18","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 19","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[null,null,"Control 20","--Select from Dropdown--",null,null,null,"--Sel",0,null,0,0,0,0]
[]
[null,"Deficiencies Applicable to Control Environment Principles"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,"Evaluate the principle using judgment.**",null,null,"Y/N","Comments"]
[null,"Is the principle, or attribute present and functioning?",null,null,"--Select--","If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,"--Select--","If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]
[null,null,null,null,null,null,null," ",null,"[FROM FINDING DOCUMENT] control deficiency, significant deficiency, material weakness"]

{"sheet":"Deficiency-1","index":6,"n_rows":632,"n_cols":18,"rows_kept":632,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Filter"]
[null,null,"Reporting Findings",null,null,null,null,null,"Directions",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"CONCATENATE(\"Identification Number: \",ID_1)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Compliance, Fraud or Abuse?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(OR(FindingType_1=\"Fraud\",FindingType_1=\"Abuse\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"Fraud\",FindingType_1=\"Abuse\"),1,\"\")","v":""}]
[]
[null,null,null,{"$f":"IF(OR(FindingType_1=\"fraud\",FindingType_1=\"Abuse\"),CONCATENATE(\"Is this likely to be \",F15,\" that is material to a major program?\",\"\"),\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"fraud\",FindingType_1=\"Abuse\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_1=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Fraud_or_Abuse_Material_1,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_1=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_1=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_1=\"no\",\"- If the noncompliance is a result of an item that appears to be equity skimming, then consider extra disclosure to prevent unnecessary REAC inquiry.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_1=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_1=\"compliance\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(FindingType_1=\"Compliance\",\"Are questioned costs greater than $10,000?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_1=\"Compliance\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Questioned_Costs_1=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Questioned_Costs_1,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_1=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_1=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$23=\"no\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Questioned_Costs_1=\"no\",\"Is the identified noncompliance significant either quantititatively or qualitatively to compliance requirement or audit objective?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$23=\"no\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(QC_Qual_or_Quan_1=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",QC_Qual_or_Quan_1,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$23=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$27=\"--Select--\",\"\",1)","v":""}]
[null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan_1=\"yes\",Questioned_Costs_1=\"yes\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan_1=\"yes\",Questioned_Costs_1=\"yes\"),1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_1=\"yes\",Questioned_Costs_1=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_1=\"yes\",Questioned_Costs_1=\"yes\"),\"Is this finding material to the major program?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_1=\"yes\",Questioned_Costs_1=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Material_to_Major_Program_1=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_Major_Program_1,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_1=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_1=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_1=\"yes\",Material_to_Major_Program_1=\"yes\"),\"- Qualify opinion on compliance report.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_1=\"yes\",Material_to_Major_Program_1=\"yes\"),1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_1=\"yes\",Material_to_Major_Program_1=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_1=\"yes\",Material_to_Major_Program_1=\"yes\"),\"Is impact of noncompliance material to the financial statements?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_1=\"yes\",Material_to_Major_Program_1=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Material_to_financial_statements_1=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_financial_statements_1,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_Major_Program_1=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_statements_1=\"--Select--\",\"\",1)","v":""}]
[null,null,null,{"$f":"IF(Material_to_financial_statements_1=\"yes\",\"- Include as a finding in the compliance paragraph of the Yellowbook Report on Internal Control and Compliance.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_statements_1=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Internal Control Findings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Is this an Internal Control Deficiency?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency_1=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Internal_Control_Deficiency_1,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_1=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_1=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_1=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency_1=\"yes\",\"Is this an Internal Control Deficiency over Compliance or an Internal Control Deficiency on Financial Statements?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_1=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Compliance_or_Financialstatement_1=\"--Select--\",\"\",\"Describe the deficiency:\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",Compliance_or_Financialstatement_1=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",Compliance_or_Financialstatement_1=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",Compliance_or_Financialstatement_1=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(Compliance_or_Financialstatement_1=\"--Select--\",\"\",\"Is this a significant deficiency, a control deficiency, or a material weakness?\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Compliance_or_Financialstatement_1=\"--Select--\",FindingType_1=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(AND(Compliance_or_Financialstatement_1=\"Compliance Deficiency\",Mat_Weak_or_Sig_Def_1=\"significant deficiency\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a significant deficiency over compliance.\",IF(AND(Compliance_or_Financialstatement_1=\"compliance deficiency\",Mat_Weak_or_Sig_Def_1=\"material weakness\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a material weakness over compliance.\",IF(AND(Compliance_or_Financialstatement_1=\"compliance deficiency\",Mat_Weak_or_Sig_Def_1=\"Control Deficiency\"),\"- Consider including in management letter.\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Compliance_or_Financialstatement_1=\"compliance deficiency\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Summary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_1=\"--Select--\",\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D6=0,\"\",D6)","v":"Describe the Issue."},null,{"$f":"IF(OR(F6=0,F6=\"--Select--\"),\"\",F6)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D7=0,\"\",D7)","v":""},null,{"$f":"IF(OR(F7=0,F7=\"--Select--\"),\"\",F7)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D8=0,\"\",D8)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D60=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D62=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D12=0,\"\",D12)","v":""},null,{"$f":"IF(OR(F12=0,F12=\"--Select--\"),\"\",F12)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D63=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,{"$f":"IF(OR(F13=0,F13=\"--Select--\"),\"\",F13)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D64=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R66=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,{"$f":"IF(OR(D66=\"\",F15=0,F15=\"--Select--\"),\"\",F15)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D66=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D20=0,\"\",D20)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D21=0,\"\",D21)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D22=0,\"\",D22)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R74=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D23=0,\"\",D23)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D74=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D75=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D25=0,\"\",D25)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D76=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D26=0,\"\",D26)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R78=\"1\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(D27=0,\"\",D27)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D78=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D79=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D29=0,\"\",D29)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D80=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D30=0,\"\",D30)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D81=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D31=0,\"\",D31)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R83=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D32=0,\"\",D32)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D83=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D84=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D34=0,\"\",D34)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D85=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D35=0,\"\",D35)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D86=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D36=0,\"\",D36)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R88=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D37=0,\"\",D37)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D88=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D39=0,\"\",D39)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R95=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"Is this an Internal Control Deficiency?",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D95=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D96=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D46=0,\"\",D46)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D97=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D47=0,\"\",D47)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R99=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D48=0,\"\",D48)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D99=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D100=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D50=0,\"\",D50)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D101=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",R103=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D103=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D104=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D105=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D106=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_1=\"--Select--\",D107=0),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"HUD Finding Documentation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Finding Reference Number:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue:",null,{"$f":"IF(OR(F63=0,F63=\"--Select--\"),\"\",F63)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D7=0,\"\",D7)","v":""},null,{"$f":"IF(OR(F64=0,F64=\"--Select--\"),\"\",F64)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What is the finding resolution status?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Was the issue determined as a result of sampling procedures?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_1=\"--select--\",\"\",IF(Sampling_1=\"Yes\",\"Provide Information on Universe Population Size:\",IF(Sampling_1=\"No\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Sampling_1=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(Sampling_1=\"yes\",\"Provide Sample Size Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(Sampling_1=\"yes\",\"Provide Noncompliance Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Describe_the_Compliance_Criteria_1=0,\"\",Describe_the_Compliance_Criteria_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Are there questioned costs associated with this finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(questioned_cost_amount_1=\"yes\",\"Enter the amount of questioned costs associated with this finding:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(questioned_cost_amount_1=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(questioned_cost_amount_1=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Concur With This Finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Agree or Disagree with the Auditor Recommendations?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Completion Date or Proposed Completion Date:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Schedule of Findings & Questioned Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Finding Resolution Status",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Resolution_Status_1=\"\",\"\",IF(Resolution_Status_1=\"--select--\",\"\",IF(Resolution_Status_1=\"Resolved\",\"The finding has been resolved.\",IF(Resolution_Status_1=\"In progress\",\"The finding resolution is in progress.\",IF(Resolution_Status_1=\"unresolved\",\"The finding is unresolved.\")))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Information on Universe Population Size",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_1=\"Yes\",Population_Size_Text_1,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Sample Size Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_1=\"Yes\",Sample_Size_Text_1,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Noncompliance Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_1=\"Yes\",Noncompliance_Info_1,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Statement of Condition",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Describe_the_Issue_1=0,\"\",Describe_the_Issue_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Criteria_1=0,\"\",Criteria_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Effect_1=\"\",\"\",Effect_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Cause_1=0,\"\",Cause_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Recommendation_1=\"\",\"\",Recommendation_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Compliance_Code_1=\"--select--\",\"\",Compliance_Code_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Amount of Questioned Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(questioned_cost_amount_1=\"yes\",questioned_costs_text_1,\"There are no questioned costs associated with this finding.\")","v":"There are no questioned costs associated with this finding."},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Reporting_Views_1=\"\",\"\",Reporting_Views_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Concur or Do Not Concur with this Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Concur_1=\"--select--\",\"\",IF(Concur_1=\"Concur\",\"The reporting officials concur with this finding.\",IF(Concur_1=\"do not concur\",\"The reporting officials do not concur with this finding.\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Agree or Disagree with auditor recommendations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Agree_1=\"\",\"\",IF(Agree_1=\"--select--\",\"\",IF(Agree_1=\"agree\",\"The responsible official agrees with the auditor recommendations.\", IF(Agree_1=\"Disagree\",\"The responsible official disagrees with the auditor recommendations.\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Completion Date or Proposed Completion Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Date_1=\"\",\"\",Date_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Actions_1=\"\",\"\",Actions_1)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Reporting Findings",null,null,null,null,null,"Directions",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"CONCATENATE(\"Identification Number: \",ID_2)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Compliance, Fraud or Abuse?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(OR(FindingType_2=\"Fraud\",FindingType_2=\"Abuse\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"Fraud\",FindingType_2=\"Abuse\"),1,\"\")","v":""}]
[]
[null,null,null,{"$f":"IF(OR(FindingType_2=\"fraud\",FindingType_2=\"Abuse\"),CONCATENATE(\"Is this likely to be \",F226,\" that is material to a major program?\",\"\"),\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"fraud\",FindingType_2=\"Abuse\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_2=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Fraud_or_Abuse_Material_2,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_2=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_2=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_2=\"no\",\"- If the noncompliance is a result of an item that appears to be equity skimming, then consider extra disclosure to prevent unnecessary REAC inquiry.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_2=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_2=\"compliance\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(FindingType_2=\"Compliance\",\"Are questioned costs greater than $10,000?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_2=\"Compliance\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Questioned_Costs_2=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Questioned_Costs_2,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_2=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_2=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$234=\"no\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Questioned_Costs_2=\"no\",\"Is the identified noncompliance significant either quantititatively or qualitatively to compliance requirement or audit objective?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$234=\"no\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(QC_Qual_or_Quan_2=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",QC_Qual_or_Quan_2,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$234=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$238=\"--Select--\",\"\",1)","v":""}]
[null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan_2=\"yes\",Questioned_Costs_2=\"yes\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan_2=\"yes\",Questioned_Costs_2=\"yes\"),1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_2=\"yes\",Questioned_Costs_2=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_2=\"yes\",Questioned_Costs_2=\"yes\"),\"Is this finding material to the major program?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_2=\"yes\",Questioned_Costs_2=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Material_to_Major_Program_2=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_Major_Program_2,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_2=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_2=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_2=\"yes\",Material_to_Major_Program_2=\"yes\"),\"- Qualify opinion on compliance report.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_2=\"yes\",Material_to_Major_Program_2=\"yes\"),1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_2=\"yes\",Material_to_Major_Program_2=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_2=\"yes\",Material_to_Major_Program_2=\"yes\"),\"Is impact of noncompliance material to the financial statements?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_2=\"yes\",Material_to_Major_Program_2=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Material_to_financial_statements_2=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_financial_statements_2,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_Major_Program_2=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_statements_2=\"--Select--\",\"\",1)","v":""}]
[null,null,null,{"$f":"IF(Material_to_financial_statements_2=\"yes\",\"- Include as a finding in the compliance paragraph of the Yellowbook Report on Internal Control and Compliance.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_statements_2=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Internal Control Findings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Is this an Internal Control Deficiency?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency_2=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Internal_Control_Deficiency_2,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_2=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_2=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_2=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency_2=\"yes\",\"Is this an Internal Control Deficiency over Compliance or an Internal Control Deficiency on Financial Statements?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_2=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Compliance_or_Financialstatement_2=\"--Select--\",\"\",\"Describe the deficiency:\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",Compliance_or_Financialstatement_2=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",Compliance_or_Financialstatement_2=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",Compliance_or_Financialstatement_2=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(Compliance_or_Financialstatement_2=\"--Select--\",\"\",\"Is this a significant deficiency, a control deficiency, or a material weakness?\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Compliance_or_Financialstatement_2=\"--Select--\",FindingType_2=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(AND(Compliance_or_Financialstatement_2=\"Compliance Deficiency\",Mat_Weak_or_Sig_Def_2=\"significant deficiency\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a significant deficiency over compliance.\",IF(AND(Compliance_or_Financialstatement_2=\"compliance deficiency\",Mat_Weak_or_Sig_Def_2=\"material weakness\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a material weakness over compliance.\",IF(AND(Compliance_or_Financialstatement_2=\"compliance deficiency\",Mat_Weak_or_Sig_Def_2=\"Control Deficiency\"),\"- Consider including in management letter.\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Compliance_or_Financialstatement_2=\"compliance deficiency\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Summary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_2=\"--Select--\",\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D217=0,\"\",D217)","v":"Describe the Issue."},null,{"$f":"IF(OR(F217=0,F217=\"--Select--\"),\"\",F217)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,{"$f":"IF(OR(F218=0,F218=\"--Select--\"),\"\",F218)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D271=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D273=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,{"$f":"IF(OR(F223=0,F223=\"--Select--\"),\"\",F223)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D274=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,{"$f":"IF(OR(F224=0,F224=\"--Select--\"),\"\",F224)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D275=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R277=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,{"$f":"IF(OR(D277=\"\",F226=0,F226=\"--Select--\"),\"\",F226)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D277=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D231=0,\"\",D231)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D232=0,\"\",D232)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D233=0,\"\",D233)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R285=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D234=0,\"\",D234)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D285=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D286=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D236=0,\"\",D236)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D287=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D237=0,\"\",D237)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R289=\"1\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(D238=0,\"\",D238)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D289=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D290=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D240=0,\"\",D240)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D291=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D241=0,\"\",D241)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D292=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D242=0,\"\",D242)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R294=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D243=0,\"\",D243)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D294=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D295=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D245=0,\"\",D245)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D296=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D246=0,\"\",D246)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D297=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D247=0,\"\",D247)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R299=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D248=0,\"\",D248)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D299=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D250=0,\"\",D250)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R306=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"Is this an Internal Control Deficiency?",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D306=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D307=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D257=0,\"\",D257)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D308=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D258=0,\"\",D258)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R310=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D259=0,\"\",D259)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D310=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D311=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D261=0,\"\",D261)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D312=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",R314=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D314=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D315=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D316=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D317=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_2=\"--Select--\",D318=0),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"HUD Finding Documentation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Finding Reference Number:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue:",null,{"$f":"IF(OR(F274=0,F274=\"--Select--\"),\"\",F274)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D218=0,\"\",D218)","v":""},null,{"$f":"IF(OR(F275=0,F275=\"--Select--\"),\"\",F275)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What is the finding resolution status?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Was the issue determined as a result of sampling procedures?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_2=\"--select--\",\"\",IF(Sampling_2=\"Yes\",\"Provide Information on Universe Population Size:\",IF(Sampling_2=\"No\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Sampling_2=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(Sampling_2=\"yes\",\"Provide Sample Size Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(Sampling_2=\"yes\",\"Provide Noncompliance Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Describe_the_Compliance_Criteria_2=0,\"\",Describe_the_Compliance_Criteria_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Are there questioned costs associated with this finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(questioned_cost_amount_2=\"yes\",\"Enter the amount of questioned costs associated with this finding:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(questioned_cost_amount_2=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(questioned_cost_amount_2=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Concur With This Finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Agree or Disagree with the Auditor Recommendations?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Completion Date or Proposed Completion Date:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Schedule of Findings & Questioned Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Finding Resolution Status",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Resolution_Status_2=\"\",\"\",IF(Resolution_Status_2=\"--select--\",\"\",IF(Resolution_Status_2=\"Resolved\",\"The finding has been resolved.\",IF(Resolution_Status_2=\"In progress\",\"The finding resolution is in progress.\",IF(Resolution_Status_2=\"unresolved\",\"The finding is unresolved.\")))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Information on Universe Population Size",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_2=\"Yes\",Population_Size_Text_2,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Sample Size Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_2=\"Yes\",Sample_Size_Text_1,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Noncompliance Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_2=\"Yes\",Noncompliance_Info_2,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Statement of Condition",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Describe_the_Issue_2=0,\"\",Describe_the_Issue_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Criteria_2=0,\"\",Criteria_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Effect_2=\"\",\"\",Effect_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Cause_2=0,\"\",Cause_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Recommendation_2=\"\",\"\",Recommendation_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Compliance_Code_2=\"--select--\",\"\",Compliance_Code_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Amount of Questioned Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(questioned_cost_amount_2=\"yes\",questioned_costs_text_2,\"There are no questioned costs associated with this finding.\")","v":"There are no questioned costs associated with this finding."},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Reporting_Views_2=\"\",\"\",Reporting_Views_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Concur or Do Not Concur with this Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Concur_2=\"--select--\",\"\",IF(Concur_2=\"Concur\",\"The reporting officials concur with this finding.\",IF(Concur_2=\"do not concur\",\"The reporting officials do not concur with this finding.\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Agree or Disagree with auditor recommendations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Agree_2=\"\",\"\",IF(Agree_2=\"--select--\",\"\",IF(Agree_2=\"agree\",\"The responsible official agrees with the auditor recommendations.\", IF(Agree_2=\"Disagree\",\"The responsible official disagrees with the auditor recommendations.\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Completion Date or Proposed Completion Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Date_2=\"\",\"\",Date_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Actions_2=\"\",\"\",Actions_2)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Reporting Findings",null,null,null,null,null,"Directions",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"CONCATENATE(\"Identification Number: \",ID_3)","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Compliance, Fraud or Abuse?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(OR(FindingType_3=\"Fraud\",FindingType_3=\"Abuse\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"Fraud\",FindingType_3=\"Abuse\"),1,\"\")","v":""}]
[]
[null,null,null,{"$f":"IF(OR(FindingType_3=\"fraud\",FindingType_3=\"Abuse\"),CONCATENATE(\"Is this likely to be \",F437,\" that is material to a major program?\",\"\"),\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"fraud\",FindingType_3=\"Abuse\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_3=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Fraud_or_Abuse_Material_3,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_3=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_3=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_3=\"no\",\"- If the noncompliance is a result of an item that appears to be equity skimming, then consider extra disclosure to prevent unnecessary REAC inquiry.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material_3=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_3=\"compliance\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(FindingType_3=\"Compliance\",\"Are questioned costs greater than $10,000?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_3=\"Compliance\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Questioned_Costs_3=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Questioned_Costs_3,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_3=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_3=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_3=\"no\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Questioned_Costs_3=\"no\",\"Is the identified noncompliance significant either quantititatively or qualitatively to compliance requirement or audit objective?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_3=\"no\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(QC_Qual_or_Quan_3=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",QC_Qual_or_Quan_3,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs_3=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_3=\"--Select--\",\"\",1)","v":""}]
[null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan_3=\"yes\",Questioned_Costs_3=\"yes\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan_3=\"yes\",Questioned_Costs_3=\"yes\"),1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_3=\"yes\",Questioned_Costs_3=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_3=\"yes\",Questioned_Costs_3=\"yes\"),\"Is this finding material to the major program?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan_3=\"yes\",Questioned_Costs_3=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Material_to_Major_Program_3=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_Major_Program_3,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_3=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan_3=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_3=\"yes\",Material_to_Major_Program_3=\"yes\"),\"- Qualify opinion on compliance report.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_3=\"yes\",Material_to_Major_Program_3=\"yes\"),1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_3=\"yes\",Material_to_Major_Program_3=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_3=\"yes\",Material_to_Major_Program_3=\"yes\"),\"Is impact of noncompliance material to the financial statements?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material_3=\"yes\",Material_to_Major_Program_3=\"yes\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Material_to_financial_Statements_3=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_financial_Statements_3,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_Major_Program_3=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_Statements_3=\"--Select--\",\"\",1)","v":""}]
[null,null,null,{"$f":"IF(Material_to_financial_Statements_3=\"yes\",\"- Include as a finding in the compliance paragraph of the Yellowbook Report on Internal Control and Compliance.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_Statements_3=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Internal Control Findings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Is this an Internal Control Deficiency?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency_3=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Internal_Control_Deficiency_3,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_3=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_3=\"--Select--\",\"\",1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_3=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency_3=\"yes\",\"Is this an Internal Control Deficiency over Compliance or an Internal Control Deficiency on Financial Statements?\",\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency_3=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Compliance_or_Financialstatement_3=\"--Select--\",\"\",\"Describe the deficiency:\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",Compliance_or_Financialstatement_3=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",Compliance_or_Financialstatement_3=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",Compliance_or_Financialstatement_3=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(Compliance_or_Financialstatement_3=\"--Select--\",\"\",\"Is this a significant deficiency, a control deficiency, or a material weakness?\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Compliance_or_Financialstatement_3=\"--Select--\",FindingType_3=\"--Select--\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(AND(Compliance_or_Financialstatement_3=\"Compliance Deficiency\",Mat_Weak_or_Sig_Def_3=\"significant deficiency\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a significant deficiency over compliance.\",IF(AND(Compliance_or_Financialstatement_3=\"compliance deficiency\",Mat_Weak_or_Sig_Def_3=\"material weakness\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a material weakness over compliance.\",IF(AND(Compliance_or_Financialstatement_3=\"compliance deficiency\",Mat_Weak_or_Sig_Def_3=\"Control Deficiency\"),\"- Consider including in management letter.\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Compliance_or_Financialstatement_3=\"compliance deficiency\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Summary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType_3=\"--Select--\",\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D428=0,\"\",D428)","v":"Describe the Issue."},null,{"$f":"IF(OR(F428=0,F428=\"--Select--\"),\"\",F428)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,{"$f":"IF(OR(F429=0,F429=\"--Select--\"),\"\",F429)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D482=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D484=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,{"$f":"IF(OR(F434=0,F434=\"--Select--\"),\"\",F434)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D485=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,{"$f":"IF(OR(F435=0,F435=\"--Select--\"),\"\",F435)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D486=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R488=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,{"$f":"IF(OR(D488=\"\",F437=0,F437=\"--Select--\"),\"\",F437)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D488=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D442=0,\"\",D442)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D443=0,\"\",D443)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D444=0,\"\",D444)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R496=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D445=0,\"\",D445)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D496=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D497=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D447=0,\"\",D447)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D498=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D448=0,\"\",D448)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R500=\"1\",\"1\",\"\")","v":""}]
[null,null,null,{"$f":"IF(D449=0,\"\",D449)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D500=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D501=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D451=0,\"\",D451)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D502=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D452=0,\"\",D452)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D503=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D453=0,\"\",D453)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R505=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D454=0,\"\",D454)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D505=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D506=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D456=0,\"\",D456)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D507=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D457=0,\"\",D457)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D508=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D458=0,\"\",D458)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R510=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D459=0,\"\",D459)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D510=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D461=0,\"\",D461)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R517=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"Is this an Internal Control Deficiency?",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D517=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D518=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D468=0,\"\",D468)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D519=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D469=0,\"\",D469)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R521=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D470=0,\"\",D470)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D521=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D522=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D472=0,\"\",D472)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D523=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",R525=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D525=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D526=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D527=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D528=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType_3=\"--Select--\",D529=0),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"HUD Finding Documentation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Finding Reference Number:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue:",null,{"$f":"IF(OR(F485=0,F485=\"--Select--\"),\"\",F485)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D429=0,\"\",D429)","v":""},null,{"$f":"IF(OR(F486=0,F486=\"--Select--\"),\"\",F486)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What is the finding resolution status?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Was the issue determined as a result of sampling procedures?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_3=\"--select--\",\"\",IF(Sampling_3=\"Yes\",\"Provide Information on Universe Population Size:\",IF(Sampling_3=\"No\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Sampling_3=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(Sampling_3=\"yes\",\"Provide Sample Size Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(Sampling_3=\"yes\",\"Provide Noncompliance Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Describe_the_Compliance_Criteria_3=0,\"\",Describe_the_Compliance_Criteria_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Are there questioned costs associated with this finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Questioned_Cost_Amount_3=\"yes\",\"Enter the amount of questioned costs associated with this finding:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Cost_Amount_3=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Cost_Amount_3=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Concur With This Finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Agree or Disagree with the Auditor Recommendations?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Completion Date or Proposed Completion Date:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Schedule of Findings & Questioned Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Finding Resolution Status",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Resolution_Status_3=\"\",\"\",IF(Resolution_Status_3=\"--select--\",\"\",IF(Resolution_Status_3=\"Resolved\",\"The finding has been resolved.\",IF(Resolution_Status_3=\"In progress\",\"The finding resolution is in progress.\",IF(Resolution_Status_3=\"unresolved\",\"The finding is unresolved.\")))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Information on Universe Population Size",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_3=\"Yes\",Population_Size_Text_3,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Sample Size Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_3=\"Yes\",Sample_Size_Text_1,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Noncompliance Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Sampling_3=\"Yes\",Noncompliance_Info_3,\"N/A\")","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Statement of Condition",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Describe_the_Issue_3=0,\"\",Describe_the_Issue_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Criteria_3=0,\"\",Criteria_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Effect_3=\"\",\"\",Effect_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Cause_3=0,\"\",Cause_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Recommendation_3=\"\",\"\",Recommendation_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Compliance_Code_3=\"--select--\",\"\",Compliance_Code_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Amount of Questioned Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Questioned_Cost_Amount_3=\"yes\",Questioned_Costs_Text_3,\"There are no questioned costs associated with this finding.\")","v":"There are no questioned costs associated with this finding."},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Reporting_Views_3=\"\",\"\",Reporting_Views_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Concur or Do Not Concur with this Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Concur_3=\"--select--\",\"\",IF(Concur_3=\"Concur\",\"The reporting officials concur with this finding.\",IF(Concur_3=\"do not concur\",\"The reporting officials do not concur with this finding.\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Agree or Disagree with auditor recommendations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Agree_3=\"\",\"\",IF(Agree_3=\"--select--\",\"\",IF(Agree_3=\"agree\",\"The responsible official agrees with the auditor recommendations.\", IF(Agree_3=\"Disagree\",\"The responsible official disagrees with the auditor recommendations.\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Completion Date or Proposed Completion Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Date_3=\"\",\"\",Date_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Actions_3=\"\",\"\",Actions_3)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]

{"sheet":"Risk Assessment","index":7,"n_rows":96,"n_cols":12,"rows_kept":96,"cut":false,"hidden":true,"merged":[[7,2,7,4],[10,2,10,4],[12,2,12,4],[40,1,40,6],[3,1,3,6],[39,1,39,6],[38,1,38,6],[25,2,25,4],[26,2,26,4],[27,2,27,4],[4,1,4,6],[6,1,6,3],[8,2,8,4],[9,2,9,4],[18,2,18,4],[20,2,20,4],[1,1,1,6],[5,1,5,4],[2,1,2,6],[51,1,51,6],[77,3,77,5],[43,2,43,4],[44,2,44,4],[45,2,45,4],[48,2,48,4],[46,2,46,4],[54,2,54,4],[55,2,55,4],[53,2,53,4],[65,3,65,5],[49,1,49,6],[28,1,28,6],[75,3,75,5],[76,3,76,5],[78,3,78,5],[79,3,79,5],[80,3,80,5],[70,3,70,5],[71,3,71,5],[72,3,72,5],[73,3,73,5],[74,3,74,5],[21,2,21,4],[22,2,22,4],[24,2,24,4],[13,2,13,4],[14,2,14,4],[16,2,16,4],[17,2,17,4],[15,1,15,6],[95,1,95,6],[29,1,29,6],[66,3,66,5],[91,1,91,2],[91,3,91,5],[90,1,90,2],[90,3,90,5],[32,2,32,4],[41,1,41,3],[50,1,50,6],[86,1,86,2],[86,3,86,5],[87,1,87,2],[87,3,87,5],[52,1,52,4],[94,1,94,3],[58,2,58,4],[30,1,30,6],[56,2,56,4],[57,2,57,4],[92,5,92,6],[33,2,33,4],[34,2,34,4],[35,2,35,4],[36,2,36,4],[62,1,62,6],[60,1,60,11],[61,8,61,11],[47,2,47,4],[42,2,42,4],[31,1,31,3],[37,2,37,4],[93,1,93,3],[93,5,93,6],[64,3,64,5],[92,1,92,3],[94,5,94,6],[67,3,67,5],[88,1,88,2],[89,1,89,2],[88,3,88,5],[89,3,89,5],[82,3,82,5],[83,3,83,5],[81,3,81,5],[85,1,85,6],[68,3,68,5],[69,3,69,5]]}
[]
[null,"Principle Evaluation - Risk Assessment"]
[null,"Principle 6: Specifies Suitable Objectives"]
[null,"COSO - The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives."]
[null,"Green Book - Management should define objectives clearly to enable the identification of risks and risk tolerances."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"Operations Objectives/Defines Objectives",null,null,null,null,"X"]
[null,"•","Reflects Management’s Choices - Operations objectives reflect management’s choices about structure, industry considerations, and performance of the entity.",null,null,"X"]
[null,"•","Considers Tolerances for Risk - Management considers the acceptable levels of variation relative to the achievement of operations objectives.",null,null,"X"]
[null,"•","Includes Operations and Financial Performance Goals - The organization reflects the desired level of operations and financial performance for the entity within operations objectives.\n",null,null,"X"]
[null,"•","Forms a Basis for Committing of Resources - Management uses operations objectives as a basis for allocating resources needed to attain desired operations and financial performance.",null,null,"X"]
[null,"External Financial Reporting Objectives"]
[null,"•","Complies with Applicable Accounting Standards - Financial reporting objectives are consistent with accounting principles suitable and available for that entity. The accounting principles selected are appropriate in the circumstances.",null,null,"X"]
[null,"•","Considers Materiality - Management considers materiality in financial statement presentation.",null,null,"X"]
[null,"•","Reflects Entity Activities - External reporting reflects the underlying transactions and events to show qualitative characteristics and assertions.",null,null,"X"]
[null,"External Non-Financial Reporting Objectives"]
[null,"•","Complies with Externally Established Standards and Frameworks - Management establishes objectives consistent with laws and regulations, or standards and frameworks of recognized external organizations.",null,null,"X"]
[null,"•","Considers the Required Level of Precision - Management reflects the required level of precision and accuracy suitable for user needs and as based on criteria established by third parties in non-financial reporting.",null,null,"X"]
[null,"•","Reflects Entity Activities - External reporting reflects the underlying transactions and events within a range of acceptable limits.",null,null,"X"]
[null,"Internal Reporting Objectives"]
[null,"•","Reflects Management’s Choices - Internal reporting provides management with accurate and complete information regarding management’s choices and information needed in managing the entity.",null,null,"X"]
[null,"•","Considers the Required Level of Precision - Management reflects the required level of precision and accuracy suitable for user needs in non-financial reporting objectives and materiality within financial reporting objectives.",null,null,"X"]
[null,"•","Reflects Entity Activities - Internal reporting reflects the underlying transactions and events within a range of acceptable limits.\n",null,null,"X"]
[null,"Compliance Objectives"]
[null,"•","Reflects External Laws and Regulations - Laws and regulations establish minimum standards of conduct which the entity integrates into compliance objectives.",null,null,"X"]
[null,"•","Considers Tolerances for Risk - Management considers the acceptable levels of variation relative to the achievement of compliance objectives.",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)",null,null,"X"]
[null,"•","Definitions of Risk Tolerances (acceptable level of variation in performance relative to objectives.)",null,null,null,"X"]
[null,"Principle 7: Identifies and Analyzes Risk\n"]
[null,"COSO - The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed."]
[null,"Green Book - Management should identify, analyze, and respond to risks related to achieving the defined objectives."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Includes Entity, Subsidiary, Division, Operating Unit, and Functional Levels - The organization identifies and assesses risks at the entity, subsidiary, division, operating unit, and functional levels relevant to the achievement of objectives.",null,null,"X","X"]
[null,"•","Analyzes Internal and External Factors - Risk identification considers both internal and external factors and their impact on the achievement of objectives.",null,null,"X","X"]
[null,"•","Involves Appropriate Levels of Management - The organization puts into place effective risk assessment mechanisms that involve appropriate levels of management.\n",null,null,"X"]
[null,"•","Estimates Significance of Risks Identified - Identified risks are analyzed through a process that includes estimating the potential significance of the risk.",null,null,"X"]
[null,"•","Determines How to Respond to Risks - Risk assessment includes considering how the risk should be managed and whether to accept, avoid, reduce, or share the risk.",null,null,"X","X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 8: Assesses Fraud Risk"]
[null,"COSO - The organization considers the potential for fraud in assessing risks to the achievement of objectives."]
[null,"Green Book - Management should consider the potential for fraud when identifying, analyzing, and responding to risks."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Considers Various Types of Fraud - The assessment of fraud considers fraudulent reporting, possible loss of assets, and corruption resulting from the various ways that fraud and misconduct can occur.",null,null,"X","X"]
[null,"•","Assesses Incentive and Pressures - The assessment of fraud risk considers incentives and pressures.",null,null,"X"]
[null,"•","Assesses Opportunities - The assessment of fraud risk considers opportunities for unauthorized acquisition, use, or disposal of assets, altering of the entity’s reporting records, or committing other inappropriate acts.",null,null,"X"]
[null,"•","Assesses Attitudes and Rationalizations - The assessment of fraud risk considers how management and other personnel might engage in or justify inappropriate actions.",null,null,"X"]
[null,"•","Fraud Risk Factors",null,null,null,"X"]
[null,"•","Response to Fraud Risks",null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 9: Identifies and Analyzes Significant Change"]
[null,"COSO - The organization identifies and assesses changes that could significantly impact the system of internal control."]
[null,"Green Book - Management should identify, analyze, and respond to significant changes that could impact the internal control system."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Assesses Changes in the External Environment - The risk identification process considers changes to the regulatory, economic, and physical environment in which the entity operates.",null,null,"X"]
[null,"•","Assesses Changes in the Business Model - The organization considers the potential impacts of new business lines, dramatically altered compositions of existing business lines, acquired or divested business operations on the system of internal control, rapid growth, changing reliance on foreign geographies, and new technologies.",null,null,"X"]
[null,"•","Assesses Changes in Leadership - The organization considers changes in management and respective attitudes and philosophies on the system of internal control.",null,null,"X"]
[null,"•","Identification of change",null,null,null,"X"]
[null,"•","Analysis of and response to change",null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[]
[null,"Control Environment Control Selection"]
[null,null,null,null,null,null,null,null,"Principles Covered"]
[null,"Controls Identified to Effect Principle 5 (Select the minimum number  of controls to support your determination.)",null,null,null,null,null,null,"RA1","RA2","RA3","RA4"]
[null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1","--Select from Dropdown--",null,null,null,{"$f":"LEFT(D65, 5)","v":"--Sel"},{"$f":"VLOOKUP(H65,MatrixOfRedundancyUSE,7)","v":0},{"$f":"VLOOKUP(H65,MatrixOfRedundancyUSE,8)","v":0},{"$f":"VLOOKUP(H65,MatrixOfRedundancyUSE,9)","v":0},{"$f":"VLOOKUP(H65,MatrixOfRedundancyUSE,10)","v":0}]
[null,null,"Control 2","--Select from Dropdown--",null,null,null,{"$f":"LEFT(D66, 5)","v":"--Sel"},0,0,0,0]
[null,null,"Control 3","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 4","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 5","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 6","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 7","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 8","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 9","--Select from Dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 11","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 12","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 13","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 14","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 15","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 16","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 17","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 18","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 19","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[null,null,"Control 20","--Select from dropdown--",null,null,null,"--Sel",0,0,0,0]
[]
[null,"Deficiencies Applicable to Principle 9"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,"Y/N","Comments"]
[null,"Is the principle, or attribute present and functioning?",null,null,"--Select--","If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,"--Select--","If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]

{"sheet":"Info & Commun","index":8,"n_rows":56,"n_cols":11,"rows_kept":56,"cut":false,"hidden":true,"merged":[[21,1,21,6],[23,1,23,6],[1,1,1,6],[11,2,11,4],[2,1,2,6],[3,1,3,6],[4,1,4,6],[10,2,10,4],[18,2,18,4],[19,2,19,4],[13,1,13,6],[12,1,12,6],[5,1,5,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[22,1,22,6],[45,1,45,6],[46,1,46,2],[46,3,46,5],[47,1,47,2],[47,3,47,5],[36,3,36,5],[25,2,25,4],[24,1,24,4],[30,2,30,4],[29,2,29,4],[28,2,28,4],[27,2,27,4],[26,2,26,4],[9,2,9,4],[17,2,17,4],[20,2,20,4],[15,1,15,4],[16,2,16,4],[14,1,14,6],[55,1,55,6],[51,1,51,2],[51,3,51,5],[52,1,52,3],[52,5,52,6],[53,1,53,3],[54,5,54,6],[53,5,53,6],[54,1,54,3],[49,3,49,5],[50,1,50,2],[33,8,33,10],[32,1,32,10],[48,1,48,2],[40,3,40,5],[41,3,41,5],[42,3,42,5],[43,3,43,5],[34,1,34,6],[37,3,37,5],[38,3,38,5],[39,3,39,5],[48,3,48,5],[50,3,50,5],[49,1,49,2]]}
[]
[null,"Principle Evaluation - Information and Communication"]
[null,"Principle 13: Uses Relevant Information\n"]
[null,"COSO - The organization obtains or generates and uses relevant, quality information to support the functioning of internal control.\n"]
[null,"Green Book - Management should use quality information to achieve the entity’s objectives."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Identifies Information Requirements - A process is in place to identify the information required and expected to support the functioning of the other components of internal control and the achievement of the entity’s objectives.",null,null,"X","X"]
[null,"•","Captures Internal and External Sources of Data - Information systems capture internal and external sources of data.",null,null,"X","X"]
[null,"•","Processes Relevant Data into Information - Information systems process and transform relevant data into information.",null,null,"X"]
[null,"•","Maintains Quality throughout Processing - Information systems produce information that is timely, current, accurate, complete, accessible, protected, and verifiable and retained. Information is reviewed to assess its relevance in supporting the internal control components.",null,null,"X","X"]
[null,"•","Considers Costs and Benefits - The nature, quantity, and precision of information communicated are commensurate with and support the achievement of objectives.",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 14: Communicates Internally"]
[null,"COSO - The organization internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control."]
[null,"Green Book - Management should internally communicate the necessary quality information to achieve the entity’s objectives."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Communicates Internal Control Information - A process is in place to communicate required information to enable all personnel to understand and carry out their internal control responsibilities.",null,null,"X","X"]
[null,"•","Communicates with the Board of Directors - Communication exists between management and the board of directors so that both have information needed to fulfill their roles with respect to the entity’s objectives.",null,null,"X"]
[null,"•","Provides Separate Communication Lines - Separate communication channels, such as whistle-blower hotlines, are in place and serve as fail-safe mechanisms to enable anonymous or confidential communication when normal channels are inoperative or ineffective.",null,null,"X"]
[null,"•","Selects Relevant Method of Communication - The method of communication considers the timing, audience, and nature of the information.",null,null,"X","X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 15: Communicates Externally"]
[null,"COSO - The organization communicates with external parties regarding matters affecting the functioning of internal control."]
[null,"Green Book - Management should externally communicate the necessary quality information to achieve the entity’s objectives."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Communicates to External Parties - Processes are in place to communicate relevant and timely information to external parties including shareholders, partners, owners, regulators, customers, and financial analysts and other external parties.",null,null,"X","X"]
[null,"•","Enables Inbound Communications - Open communication channels allow input from customers, consumers, suppliers, external auditors, regulators, financial analysts, and others, providing management and the board of directors with relevant information.",null,null,"X"]
[null,"•","Communicates with the Board of Directors - Relevant information resulting from assessments conducted by external parties is communicated to the board of directors.",null,null,"X"]
[null,"•","Provides Separate Communication Lines - Separate communication channels, such as whistle-blower hotlines, are in place and serve as fail-safe mechanisms to enable anonymous or confidential communication when normal channels are inoperative or ineffective.",null,null,"X"]
[null,"•","Selects Relevant Method of Communication - The method of communication considers the timing, audience, and nature of the communication and legal, regulatory, and fiduciary requirements and expectations.",null,null,"X","X"]
[null,"•","(Other entity specific points of focus, if any)"]
[]
[null,"Information and Communication Control Selection"]
[null,null,null,null,null,null,null,null,"Principles Covered"]
[null,"Controls Identified to Effect Information and Communication (Select the minimum number  of controls to support your determination.)",null,null,null,null,null,null,"IC1","IC2","IC3"]
[null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,{"$f":"LEFT(D37,5)","v":"--Sel"},{"$f":"VLOOKUP(H37,MatrixOfRedundancyUSE,11)","v":0},{"$f":"VLOOKUP(H37,MatrixOfRedundancyUSE,12)","v":0},{"$f":"VLOOKUP(H37,MatrixOfRedundancyUSE,13)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,{"$f":"LEFT(D38,5)","v":"--Sel"},0,0,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,"--Sel",0,0,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,"--Sel",0,0,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,"--Sel",0,0,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,"--Sel",0,0,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,"--Sel",0,0,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,"--Sel",0,0,0]
[]
[null,"Deficiencies Applicable to Principle 15"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,"Y/N","Comments"]
[null,"Is the principle, or attribute present and functioning?",null,null,"--Select--","If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,"--Select--","If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]

{"sheet":"Monitor","index":9,"n_rows":42,"n_cols":10,"rows_kept":42,"cut":false,"hidden":true,"merged":[[1,1,1,6],[3,1,3,6],[2,1,2,6],[10,2,10,4],[11,2,11,4],[4,1,4,6],[9,2,9,4],[40,1,40,3],[40,5,40,6],[41,1,41,6],[37,1,37,2],[37,3,37,5],[38,1,38,3],[38,5,38,6],[33,1,33,6],[17,1,17,4],[19,2,19,4],[28,3,28,5],[29,3,29,5],[30,3,30,5],[31,3,31,5],[25,1,25,6],[27,3,27,5],[12,2,12,4],[13,2,13,4],[21,2,21,4],[18,2,18,4],[16,1,16,6],[15,1,15,6],[14,1,14,6],[24,8,24,9],[23,1,23,9],[39,1,39,3],[39,5,39,6],[5,1,5,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[34,1,34,2],[34,3,34,5],[35,1,35,2],[35,3,35,5],[32,3,32,5],[20,2,20,4],[36,1,36,2],[36,3,36,5]]}
[]
[null,"Principle Evaluation - Monitoring Activities"]
[null,"Principle 16: Conducts Ongoing and/or Separate Evaluations"]
[null,"COSO - The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning."]
[null,"Green Book - Management should externally communicate the necessary quality information to achieve the entity’s objectives."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Considers a Mix of Ongoing and Separate Evaluations - Management includes a balance of ongoing and separate evaluations.",null,null,"X"]
[null,"•","Considers Rate of Change - Management considers the rate of change in business and business processes when selecting and developing ongoing and separate evaluations.",null,null,"X"]
[null,"•","Establishes Baseline Understanding - The design and current state of an internal control system are used to establish a baseline for ongoing and separate evaluations.",null,null,"X","X"]
[null,"•","Uses Knowledgeable Personnel - Evaluators performing ongoing and separate evaluations have sufficient knowledge to understand what is being evaluated.",null,null,"X"]
[null,"•","Integrates with Business Processes - Ongoing evaluations are built into the business processes and adjust to changing conditions.",null,null,"X"]
[null,"•","Adjusts Scope and Frequency - Management varies the scope and frequency of separate evaluations depending on risk.",null,null,"X","X"]
[null,"•","Objectively Evaluates - Separate evaluations are performed periodically to provide objective feedback.",null,null,"X","X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 17: Evaluates and Communicates Deficiencies"]
[null,"COSO - The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate."]
[null,"Green Book - Management should remediate identified internal control deficiencies on a timely basis."]
[null,"Attributes / Points of Focus",null,null,null,"COSO","Green Book"]
[null,"•","Assesses Results - Management and the board of directors, as appropriate, assess results of ongoing and separate evaluations.",null,null,"X","X"]
[null,"•","Communicates Deficiencies - Deficiencies are communicated to parties responsible for taking corrective action and to senior management and the board of directors, as appropriate.",null,null,"X","X"]
[null,"•","Monitors Corrective Actions - Management tracks whether deficiencies are remediated on a timely basis.",null,null,"X","X"]
[null,"•","(Other entity specific points of focus, if any)"]
[]
[null,"Monitor Control Selection"]
[null,null,null,null,null,null,null,null,"Principles Covered"]
[null,"Controls Identified to Effect Monitor (Select the minimum number  of controls to support your determination.)",null,null,null,null,null,null,"Mon 1","Mon 2"]
[null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1","--Select from Dropdown--",null,null,null,{"$f":"LEFT(D28,5)","v":"--Sel"},{"$f":"VLOOKUP(H28,MatrixOfRedundancyUSE,14)","v":0},{"$f":"VLOOKUP(H28,MatrixOfRedundancyUSE,15)","v":0}]
[null,null,"Control 2","--Select from Dropdown--",null,null,null,{"$f":"LEFT(D29,5)","v":"--Sel"},0,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,"--Sel",0,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,"--Sel",0,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,"--Sel",0,0]
[]
[null,"Deficiencies Applicable to Principle 17"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,"Y/N","Comments"]
[null,"Is the principle, or attribute present and functioning?",null,null,"--Select--","If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,"--Select--","If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]

{"sheet":"General Computer Controls","index":10,"n_rows":24,"n_cols":12,"rows_kept":24,"cut":false,"hidden":true,"merged":[[18,1,18,2],[18,3,18,5],[9,3,9,5],[6,3,6,5],[7,3,7,5],[8,3,8,5],[13,3,13,5],[14,3,14,5],[15,3,15,5],[16,1,16,6],[17,1,17,2],[17,3,17,5],[2,1,2,11],[3,8,3,11],[4,1,4,6],[23,1,23,3],[23,5,23,6],[20,1,20,2],[20,3,20,5],[21,1,21,3],[21,5,21,6],[22,1,22,3],[22,5,22,6],[19,1,19,2],[19,3,19,5],[10,3,10,5],[11,3,11,5],[12,3,12,5]]}
[]
[]
[null,"General Computer Controls Control Selection"]
[null,null,null,null,null,null,null,null,"Principles Covered"]
[null,"Controls Identified to Effect General Computer Controls (Select the minimum number of controls to support your determination.)",null,null,null,null,null,null,"GCC1","GCC2","GCC3","GCC4"]
[null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1","--Select from Dropdown--",null,null,null,{"$f":"LEFT(D7,5)","v":"--Sel"},{"$f":"VLOOKUP(H7,MatrixOfRedundancyUSE,16)","v":0},{"$f":"VLOOKUP(H7,MatrixOfRedundancyUSE,17)","v":0},{"$f":"VLOOKUP(H7,MatrixOfRedundancyUSE,18,FALSE)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(H7,MatrixOfRedundancyUSE,19)","v":0}]
[null,null,"Control 2","--Select from Dropdown--",null,null,null,{"$f":"LEFT(D8,5)","v":"--Sel"},0,0,{"$error":"#N/A"},0]
[null,null,"Control 3","--Select from Dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 4","--Select from Dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,null,"Control 10","--Select from Dropdown--",null,null,null,"--Sel",0,0,{"$error":"#N/A"},0]
[null,"Deficiencies Applicable to General Computer Control Principles"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,"Y/N","Comments"]
[null,null,null,null,"--Select--"]
[null,null,null,null,"--Select--"]

{"sheet":"Financial Close & Reporting","index":11,"n_rows":23,"n_cols":13,"rows_kept":23,"cut":false,"hidden":true,"merged":[[3,1,3,6],[1,1,1,12],[2,8,2,12],[8,3,8,5],[5,3,5,5],[6,3,6,5],[7,3,7,5],[18,1,18,2],[18,3,18,5],[9,3,9,5],[10,3,10,5],[11,3,11,5],[12,3,12,5],[13,3,13,5],[14,3,14,5],[15,1,15,6],[16,1,16,2],[16,3,16,5],[17,1,17,2],[17,3,17,5],[22,1,22,3],[22,5,22,6],[19,1,19,2],[19,3,19,5],[20,1,20,3],[20,5,20,6],[21,1,21,3],[21,5,21,6]]}
[]
[null,"Financial Close and Reporting Control Selection"]
[null,null,null,null,null,null,null,null,"Principles Covered"]
[null,"Controls Identified to Effect Financial Close and Reporting (Select the minimum number of controls to support your determination.)",null,null,null,null,null,null,"FCR1","FCR2","FCR3","FCR4","FCR5"]
[null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1",null,null,null,null,{"$f":"LEFT(D6,5)","v":""}]
[null,null,"Control 2",null,null,null,null,{"$f":"LEFT(D7,5)","v":""}]
[null,null,"Control 3",null,null,null,null,""]
[null,null,"Control 4",null,null,null,null,""]
[null,null,"Control 5",null,null,null,null,""]
[null,null,"Control 6",null,null,null,null,""]
[null,null,"Control 7",null,null,null,null,""]
[null,null,"Control 8",null,null,null,null,""]
[null,null,"Control 9",null,null,null,null,""]
[null,null,"Control 10",null,null,null,null,""]
[null,"Deficiencies Applicable"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,"Y/N","Comments"]
[null,null,null,null,"--Select--"]
[null,null,null,null,"--Select--"]

{"sheet":"COSOControlProgram","index":12,"n_rows":132,"n_cols":81,"rows_kept":132,"cut":false,"hidden":true,"merged":[[1,1,1,3]]}
[]
[null,"COSO Audit Program Steps",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB2","v":""},{"$f":"'COSO List'!E5","v":"C0001"},{"$f":"IF(CA2=\"Yes\",MAX(BZ1:BZ$1)+1,\"\")","v":""},{"$f":"'COSO List'!H5","v":"--Select--"},{"$f":"IF(CA2=\"Yes\",VLOOKUP(BY2,COSO_Testingthewaters,3,FALSE),\"\")","v":""},{"$f":"IFERROR(INDEX($CB$2:$CB$122,MATCH(ROW()-ROW($CC$1),$BZ$2:$BZ$122,0)),\"\")","v":""}]
[null,"C#","Test","Observation/\nWP Reference",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB3","v":""},{"$f":"'COSO List'!E6","v":"C0006"},{"$f":"IF(CA3=\"Yes\",MAX(BZ$1:BZ2)+1,\"\")","v":""},{"$f":"'COSO List'!H6","v":"--Select--"},"",{"$f":"IFERROR(INDEX($CB$2:$CB$122,MATCH(ROW()-ROW($CC$1),$BZ$2:$BZ$122,0)),\"\")","v":""}]
[null,{"$f":"IF(C4=\"\",\"\",VLOOKUP(C4,Elencanto,2,FALSE))","v":""},{"$f":"CC2","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E7","v":"C0009"},{"$f":"IF(CA4=\"Yes\",MAX(BZ$1:BZ3)+1,\"\")","v":""},{"$f":"'COSO List'!H7","v":"--Select--"},"",""]
[null,"",{"$f":"CC3","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E8","v":"C0011"},{"$f":"IF(CA5=\"Yes\",MAX(BZ$1:BZ4)+1,\"\")","v":""},{"$f":"'COSO List'!H8","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E9","v":"C0012"},{"$f":"IF(CA6=\"Yes\",MAX(BZ$1:BZ5)+1,\"\")","v":""},{"$f":"'COSO List'!H9","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E10","v":"C0013"},{"$f":"IF(CA7=\"Yes\",MAX(BZ$1:BZ6)+1,\"\")","v":""},{"$f":"'COSO List'!H10","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E11","v":"C0015"},{"$f":"IF(CA8=\"Yes\",MAX(BZ$1:BZ7)+1,\"\")","v":""},{"$f":"'COSO List'!H11","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E12","v":"C0016"},{"$f":"IF(CA9=\"Yes\",MAX(BZ$1:BZ8)+1,\"\")","v":""},{"$f":"'COSO List'!H12","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E13","v":"C0017"},{"$f":"IF(CA10=\"Yes\",MAX(BZ$1:BZ9)+1,\"\")","v":""},{"$f":"'COSO List'!H13","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E14","v":"C0018"},{"$f":"IF(CA11=\"Yes\",MAX(BZ$1:BZ10)+1,\"\")","v":""},{"$f":"'COSO List'!H14","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E15","v":"C0020"},{"$f":"IF(CA12=\"Yes\",MAX(BZ$1:BZ11)+1,\"\")","v":""},{"$f":"'COSO List'!H15","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E16","v":"C0021"},{"$f":"IF(CA13=\"Yes\",MAX(BZ$1:BZ12)+1,\"\")","v":""},{"$f":"'COSO List'!H16","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E17","v":"C0024"},{"$f":"IF(CA14=\"Yes\",MAX(BZ$1:BZ13)+1,\"\")","v":""},{"$f":"'COSO List'!H17","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E18","v":"C0029"},{"$f":"IF(CA15=\"Yes\",MAX(BZ$1:BZ14)+1,\"\")","v":""},{"$f":"'COSO List'!H18","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E19","v":"C0030"},{"$f":"IF(CA16=\"Yes\",MAX(BZ$1:BZ15)+1,\"\")","v":""},{"$f":"'COSO List'!H19","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E20","v":"C0033"},{"$f":"IF(CA17=\"Yes\",MAX(BZ$1:BZ16)+1,\"\")","v":""},{"$f":"'COSO List'!H20","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E21","v":"C0034"},{"$f":"IF(CA18=\"Yes\",MAX(BZ$1:BZ17)+1,\"\")","v":""},{"$f":"'COSO List'!H21","v":"--Select--"},"",""]
[null,{"$f":"IF(C19=\"\",\"\",VLOOKUP(C19,Elencanto,2,FALSE))","v":""},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E22","v":"C0035"},{"$f":"IF(CA19=\"Yes\",MAX(BZ$1:BZ18)+1,\"\")","v":""},{"$f":"'COSO List'!H22","v":"--Select--"},"",""]
[null,{"$f":"IF(C20=\"\",\"\",VLOOKUP(C20,Elencanto,2,FALSE))","v":""},{"$f":"CC18","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E23","v":"C0036"},{"$f":"IF(CA20=\"Yes\",MAX(BZ$1:BZ19)+1,\"\")","v":""},{"$f":"'COSO List'!H23","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E24","v":"C0038"},{"$f":"IF(CA21=\"Yes\",MAX(BZ$1:BZ20)+1,\"\")","v":""},{"$f":"'COSO List'!H24","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E25","v":"C0040"},{"$f":"IF(CA22=\"Yes\",MAX(BZ$1:BZ21)+1,\"\")","v":""},{"$f":"'COSO List'!H25","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E26","v":"C0041"},{"$f":"IF(CA23=\"Yes\",MAX(BZ$1:BZ22)+1,\"\")","v":""},{"$f":"'COSO List'!H26","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E27","v":"C0044"},{"$f":"IF(CA24=\"Yes\",MAX(BZ$1:BZ23)+1,\"\")","v":""},{"$f":"'COSO List'!H27","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E28","v":"C0048"},{"$f":"IF(CA25=\"Yes\",MAX(BZ$1:BZ24)+1,\"\")","v":""},{"$f":"'COSO List'!H28","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E29","v":"C0049"},{"$f":"IF(CA26=\"Yes\",MAX(BZ$1:BZ25)+1,\"\")","v":""},{"$f":"'COSO List'!H29","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E30","v":"C0050"},{"$f":"IF(CA27=\"Yes\",MAX(BZ$1:BZ26)+1,\"\")","v":""},{"$f":"'COSO List'!H30","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E31","v":"C0051"},{"$f":"IF(CA28=\"Yes\",MAX(BZ$1:BZ27)+1,\"\")","v":""},{"$f":"'COSO List'!H31","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E32","v":"C0055"},{"$f":"IF(CA29=\"Yes\",MAX(BZ$1:BZ28)+1,\"\")","v":""},{"$f":"'COSO List'!H32","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E33","v":"C0057"},{"$f":"IF(CA30=\"Yes\",MAX(BZ$1:BZ29)+1,\"\")","v":""},{"$f":"'COSO List'!H33","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LEN(BX31)","v":0},null,{"$f":"CB31","v":""},{"$f":"'COSO List'!E34","v":"C0058"},{"$f":"IF(CA31=\"Yes\",MAX(BZ$1:BZ30)+1,\"\")","v":""},{"$f":"'COSO List'!H34","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E35","v":"C0059"},{"$f":"IF(CA32=\"Yes\",MAX(BZ$1:BZ31)+1,\"\")","v":""},{"$f":"'COSO List'!H35","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E36","v":"C0060"},{"$f":"IF(CA33=\"Yes\",MAX(BZ$1:BZ32)+1,\"\")","v":""},{"$f":"'COSO List'!H36","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E37","v":"C0062"},{"$f":"IF(CA34=\"Yes\",MAX(BZ$1:BZ33)+1,\"\")","v":""},{"$f":"'COSO List'!H37","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LEN(BX35)","v":0},null,"",{"$f":"'COSO List'!E38","v":"C0063"},{"$f":"IF(CA35=\"Yes\",MAX(BZ$1:BZ34)+1,\"\")","v":""},{"$f":"'COSO List'!H38","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E39","v":"C0064"},{"$f":"IF(CA36=\"Yes\",MAX(BZ$1:BZ35)+1,\"\")","v":""},{"$f":"'COSO List'!H39","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E40","v":"C0066"},{"$f":"IF(CA37=\"Yes\",MAX(BZ$1:BZ36)+1,\"\")","v":""},{"$f":"'COSO List'!H40","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,"",{"$f":"'COSO List'!E41","v":"C0100"},{"$f":"IF(CA38=\"Yes\",MAX(BZ$1:BZ37)+1,\"\")","v":""},{"$f":"'COSO List'!H41","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E42","v":"C0103"},{"$f":"IF(CA39=\"Yes\",MAX(BZ$1:BZ38)+1,\"\")","v":""},{"$f":"'COSO List'!H42","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,"",{"$f":"'COSO List'!E43","v":"C0104"},{"$f":"IF(CA40=\"Yes\",MAX(BZ$1:BZ39)+1,\"\")","v":""},{"$f":"'COSO List'!H43","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E44","v":"C0106"},{"$f":"IF(CA41=\"Yes\",MAX(BZ$1:BZ40)+1,\"\")","v":""},{"$f":"'COSO List'!H44","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E45","v":"C0108"},{"$f":"IF(CA42=\"Yes\",MAX(BZ$1:BZ41)+1,\"\")","v":""},{"$f":"'COSO List'!H45","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,"",{"$f":"'COSO List'!E46","v":"C0111"},{"$f":"IF(CA43=\"Yes\",MAX(BZ$1:BZ42)+1,\"\")","v":""},{"$f":"'COSO List'!H46","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E47","v":"C0112"},{"$f":"IF(CA44=\"Yes\",MAX(BZ$1:BZ43)+1,\"\")","v":""},{"$f":"'COSO List'!H47","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E48","v":"C0115"},{"$f":"IF(CA45=\"Yes\",MAX(BZ$1:BZ44)+1,\"\")","v":""},{"$f":"'COSO List'!H48","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,"",{"$f":"'COSO List'!E49","v":"C0116"},{"$f":"IF(CA46=\"Yes\",MAX(BZ$1:BZ45)+1,\"\")","v":""},{"$f":"'COSO List'!H49","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E50","v":"C0117"},{"$f":"IF(CA47=\"Yes\",MAX(BZ$1:BZ46)+1,\"\")","v":""},{"$f":"'COSO List'!H50","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,"",{"$f":"'COSO List'!E51","v":"C0118"},{"$f":"IF(CA48=\"Yes\",MAX(BZ$1:BZ47)+1,\"\")","v":""},{"$f":"'COSO List'!H51","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E52","v":"C0119"},{"$f":"IF(CA49=\"Yes\",MAX(BZ$1:BZ48)+1,\"\")","v":""},{"$f":"'COSO List'!H52","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E53","v":"C0121"},{"$f":"IF(CA50=\"Yes\",MAX(BZ$1:BZ49)+1,\"\")","v":""},{"$f":"'COSO List'!H53","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E54","v":"C0125"},{"$f":"IF(CA51=\"Yes\",MAX(BZ$1:BZ50)+1,\"\")","v":""},{"$f":"'COSO List'!H54","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E55","v":"C0126"},{"$f":"IF(CA52=\"Yes\",MAX(BZ$1:BZ51)+1,\"\")","v":""},{"$f":"'COSO List'!H55","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E56","v":"C0127"},{"$f":"IF(CA53=\"Yes\",MAX(BZ$1:BZ52)+1,\"\")","v":""},{"$f":"'COSO List'!H56","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E57","v":"C0131"},{"$f":"IF(CA54=\"Yes\",MAX(BZ$1:BZ53)+1,\"\")","v":""},{"$f":"'COSO List'!H57","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E58","v":"C0132"},{"$f":"IF(CA55=\"Yes\",MAX(BZ$1:BZ54)+1,\"\")","v":""},{"$f":"'COSO List'!H58","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E59","v":"C0136"},{"$f":"IF(CA56=\"Yes\",MAX(BZ$1:BZ55)+1,\"\")","v":""},{"$f":"'COSO List'!H59","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E60","v":"C0138"},{"$f":"IF(CA57=\"Yes\",MAX(BZ$1:BZ56)+1,\"\")","v":""},{"$f":"'COSO List'!H60","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E61","v":"C0200"},{"$f":"IF(CA58=\"Yes\",MAX(BZ$1:BZ57)+1,\"\")","v":""},{"$f":"'COSO List'!H61","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E62","v":"C0205"},{"$f":"IF(CA59=\"Yes\",MAX(BZ$1:BZ58)+1,\"\")","v":""},{"$f":"'COSO List'!H62","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E63","v":"C0206"},{"$f":"IF(CA60=\"Yes\",MAX(BZ$1:BZ59)+1,\"\")","v":""},{"$f":"'COSO List'!H63","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E64","v":"C0210"},{"$f":"IF(CA61=\"Yes\",MAX(BZ$1:BZ60)+1,\"\")","v":""},{"$f":"'COSO List'!H64","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E65","v":"C0212"},{"$f":"IF(CA62=\"Yes\",MAX(BZ$1:BZ61)+1,\"\")","v":""},{"$f":"'COSO List'!H65","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E66","v":"C0213"},{"$f":"IF(CA63=\"Yes\",MAX(BZ$1:BZ62)+1,\"\")","v":""},{"$f":"'COSO List'!H66","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E67","v":"C0215"},{"$f":"IF(CA64=\"Yes\",MAX(BZ$1:BZ63)+1,\"\")","v":""},{"$f":"'COSO List'!H67","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E68","v":"C0220"},{"$f":"IF(CA65=\"Yes\",MAX(BZ$1:BZ64)+1,\"\")","v":""},{"$f":"'COSO List'!H68","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E69","v":"C0224"},{"$f":"IF(CA66=\"Yes\",MAX(BZ$1:BZ65)+1,\"\")","v":""},{"$f":"'COSO List'!H69","v":"--Select--"},{"$f":"IF(CA66=\"Yes\",VLOOKUP(BY66,COSO_Testingthewaters,3,FALSE),\"\")","v":""},""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB67","v":""},{"$f":"'COSO List'!E70","v":"C0225"},{"$f":"IF(CA67=\"Yes\",MAX(BZ$1:BZ66)+1,\"\")","v":""},{"$f":"'COSO List'!H70","v":"--Select--"},"",{"$f":"IFERROR(INDEX($CB$2:$CB$122,MATCH(ROW()-ROW($CC$1),$BZ$2:$BZ$122,0)),\"\")","v":""}]
[null,{"$f":"IF(C68=\"\",\"\",VLOOKUP(C68,Elencanto,2,FALSE))","v":""},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E71","v":"C0229"},{"$f":"IF(CA68=\"Yes\",MAX(BZ$1:BZ67)+1,\"\")","v":""},{"$f":"'COSO List'!H71","v":"--Select--"},"",""]
[null,"",{"$f":"CC67","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E72","v":"C0231"},{"$f":"IF(CA69=\"Yes\",MAX(BZ$1:BZ68)+1,\"\")","v":""},{"$f":"'COSO List'!H72","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E73","v":"C0305"},{"$f":"IF(CA70=\"Yes\",MAX(BZ$1:BZ69)+1,\"\")","v":""},{"$f":"'COSO List'!H73","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E74","v":"C0306"},{"$f":"IF(CA71=\"Yes\",MAX(BZ$1:BZ70)+1,\"\")","v":""},{"$f":"'COSO List'!H74","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E75","v":"C0307"},{"$f":"IF(CA72=\"Yes\",MAX(BZ$1:BZ71)+1,\"\")","v":""},{"$f":"'COSO List'!H75","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E76","v":"C0312"},{"$f":"IF(CA73=\"Yes\",MAX(BZ$1:BZ72)+1,\"\")","v":""},{"$f":"'COSO List'!H76","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E77","v":"C0313"},{"$f":"IF(CA74=\"Yes\",MAX(BZ$1:BZ73)+1,\"\")","v":""},{"$f":"'COSO List'!H77","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E78","v":"C0314"},{"$f":"IF(CA75=\"Yes\",MAX(BZ$1:BZ74)+1,\"\")","v":""},{"$f":"'COSO List'!H78","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E79","v":"C8005"},{"$f":"IF(CA76=\"Yes\",MAX(BZ$1:BZ75)+1,\"\")","v":""},{"$f":"'COSO List'!H79","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E80","v":"C8012"},{"$f":"IF(CA77=\"Yes\",MAX(BZ$1:BZ76)+1,\"\")","v":""},{"$f":"'COSO List'!H80","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E81","v":"C8021"},{"$f":"IF(CA78=\"Yes\",MAX(BZ$1:BZ77)+1,\"\")","v":""},{"$f":"'COSO List'!H81","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E82","v":"C8027"},{"$f":"IF(CA79=\"Yes\",MAX(BZ$1:BZ78)+1,\"\")","v":""},{"$f":"'COSO List'!H82","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E83","v":"C8030"},{"$f":"IF(CA80=\"Yes\",MAX(BZ$1:BZ79)+1,\"\")","v":""},{"$f":"'COSO List'!H83","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E84","v":"C8031"},{"$f":"IF(CA81=\"Yes\",MAX(BZ$1:BZ80)+1,\"\")","v":""},{"$f":"'COSO List'!H84","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E85","v":"C8033"},{"$f":"IF(CA82=\"Yes\",MAX(BZ$1:BZ81)+1,\"\")","v":""},{"$f":"'COSO List'!H85","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E86","v":"C8035"},{"$f":"IF(CA83=\"Yes\",MAX(BZ$1:BZ82)+1,\"\")","v":""},{"$f":"'COSO List'!H86","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E87","v":"C8037"},{"$f":"IF(CA84=\"Yes\",MAX(BZ$1:BZ83)+1,\"\")","v":""},{"$f":"'COSO List'!H87","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E88","v":"C8040"},{"$f":"IF(CA85=\"Yes\",MAX(BZ$1:BZ84)+1,\"\")","v":""},{"$f":"'COSO List'!H88","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E89","v":"C8042"},{"$f":"IF(CA86=\"Yes\",MAX(BZ$1:BZ85)+1,\"\")","v":""},{"$f":"'COSO List'!H89","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E90","v":"C8043"},{"$f":"IF(CA87=\"Yes\",MAX(BZ$1:BZ86)+1,\"\")","v":""},{"$f":"'COSO List'!H90","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E91","v":"C8050"},{"$f":"IF(CA88=\"Yes\",MAX(BZ$1:BZ87)+1,\"\")","v":""},{"$f":"'COSO List'!H91","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E92","v":"C8051"},{"$f":"IF(CA89=\"Yes\",MAX(BZ$1:BZ88)+1,\"\")","v":""},{"$f":"'COSO List'!H92","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E93","v":"C8052"},{"$f":"IF(CA90=\"Yes\",MAX(BZ$1:BZ89)+1,\"\")","v":""},{"$f":"'COSO List'!H93","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E94","v":"C8060"},{"$f":"IF(CA91=\"Yes\",MAX(BZ$1:BZ90)+1,\"\")","v":""},{"$f":"'COSO List'!H94","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E95","v":"C8061"},{"$f":"IF(CA92=\"Yes\",MAX(BZ$1:BZ91)+1,\"\")","v":""},{"$f":"'COSO List'!H95","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E96","v":"C8065"},{"$f":"IF(CA93=\"Yes\",MAX(BZ$1:BZ92)+1,\"\")","v":""},{"$f":"'COSO List'!H96","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E97","v":"C8078"},{"$f":"IF(CA94=\"Yes\",MAX(BZ$1:BZ93)+1,\"\")","v":""},{"$f":"'COSO List'!H97","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E98","v":"C9000"},{"$f":"IF(CA95=\"Yes\",MAX(BZ$1:BZ94)+1,\"\")","v":""},{"$f":"'COSO List'!H98","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E99","v":"C9001"},{"$f":"IF(CA96=\"Yes\",MAX(BZ$1:BZ95)+1,\"\")","v":""},{"$f":"'COSO List'!H99","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E100","v":"C9002"},{"$f":"IF(CA97=\"Yes\",MAX(BZ$1:BZ96)+1,\"\")","v":""},{"$f":"'COSO List'!H100","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E101","v":"C9003"},{"$f":"IF(CA98=\"Yes\",MAX(BZ$1:BZ97)+1,\"\")","v":""},{"$f":"'COSO List'!H101","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E102","v":"C9004"},{"$f":"IF(CA99=\"Yes\",MAX(BZ$1:BZ98)+1,\"\")","v":""},{"$f":"'COSO List'!H102","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E103","v":"C9005"},{"$f":"IF(CA100=\"Yes\",MAX(BZ$1:BZ99)+1,\"\")","v":""},{"$f":"'COSO List'!H103","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E104","v":"C9008"},{"$f":"IF(CA101=\"Yes\",MAX(BZ$1:BZ100)+1,\"\")","v":""},{"$f":"'COSO List'!H104","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E105","v":"C9009"},{"$f":"IF(CA102=\"Yes\",MAX(BZ$1:BZ101)+1,\"\")","v":""},{"$f":"'COSO List'!H105","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E106","v":"C9011"},{"$f":"IF(CA103=\"Yes\",MAX(BZ$1:BZ102)+1,\"\")","v":""},{"$f":"'COSO List'!H106","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E107","v":"C9012"},{"$f":"IF(CA104=\"Yes\",MAX(BZ$1:BZ103)+1,\"\")","v":""},{"$f":"'COSO List'!H107","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E108","v":"C9013"},{"$f":"IF(CA105=\"Yes\",MAX(BZ$1:BZ104)+1,\"\")","v":""},{"$f":"'COSO List'!H108","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E109","v":"C9014"},{"$f":"IF(CA106=\"Yes\",MAX(BZ$1:BZ105)+1,\"\")","v":""},{"$f":"'COSO List'!H109","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E110","v":"C9017"},{"$f":"IF(CA107=\"Yes\",MAX(BZ$1:BZ106)+1,\"\")","v":""},{"$f":"'COSO List'!H110","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E111","v":"C9018"},{"$f":"IF(CA108=\"Yes\",MAX(BZ$1:BZ107)+1,\"\")","v":""},{"$f":"'COSO List'!H111","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E112","v":"C9023"},{"$f":"IF(CA109=\"Yes\",MAX(BZ$1:BZ108)+1,\"\")","v":""},{"$f":"'COSO List'!H112","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E113","v":"C9024"},{"$f":"IF(CA110=\"Yes\",MAX(BZ$1:BZ109)+1,\"\")","v":""},{"$f":"'COSO List'!H113","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E114","v":"C9025"},{"$f":"IF(CA111=\"Yes\",MAX(BZ$1:BZ110)+1,\"\")","v":""},{"$f":"'COSO List'!H114","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E115","v":"C9026"},{"$f":"IF(CA112=\"Yes\",MAX(BZ$1:BZ111)+1,\"\")","v":""},{"$f":"'COSO List'!H115","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E116","v":"C9027"},{"$f":"IF(CA113=\"Yes\",MAX(BZ$1:BZ112)+1,\"\")","v":""},{"$f":"'COSO List'!H116","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E117","v":"C9028"},{"$f":"IF(CA114=\"Yes\",MAX(BZ$1:BZ113)+1,\"\")","v":""},{"$f":"'COSO List'!H117","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E118","v":"C9032"},{"$f":"IF(CA115=\"Yes\",MAX(BZ$1:BZ114)+1,\"\")","v":""},{"$f":"'COSO List'!H118","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E119","v":"C9033"},{"$f":"IF(CA116=\"Yes\",MAX(BZ$1:BZ115)+1,\"\")","v":""},{"$f":"'COSO List'!H119","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E120","v":"C9034"},{"$f":"IF(CA117=\"Yes\",MAX(BZ$1:BZ116)+1,\"\")","v":""},{"$f":"'COSO List'!H120","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E121","v":"C9035"},{"$f":"IF(CA118=\"Yes\",MAX(BZ$1:BZ117)+1,\"\")","v":""},{"$f":"'COSO List'!H121","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E122","v":"C9036"},{"$f":"IF(CA119=\"Yes\",MAX(BZ$1:BZ118)+1,\"\")","v":""},{"$f":"'COSO List'!H122","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'COSO List'!E123","v":"C9037"},{"$f":"IF(CA120=\"Yes\",MAX(BZ$1:BZ119)+1,\"\")","v":""},{"$f":"'COSO List'!H123","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'COSO List'!E124","v":"C9038"},{"$f":"IF(CA121=\"Yes\",MAX(BZ$1:BZ120)+1,\"\")","v":""},{"$f":"'COSO List'!H124","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'COSO List'!E125","v":"Grand Total"},{"$f":"IF(CA122=\"Yes\",MAX(BZ$1:BZ121)+1,\"\")","v":""},{"$f":"'COSO List'!H125","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'COSO List'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(CA123=\"Yes\",MAX(BZ$1:BZ122)+1,\"\")","v":{"$error":"#REF!"}},{"$f":"'COSO List'!#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(INDEX($CB$2:$CB$71,MATCH(ROW()-ROW($CC$1),$BZ$2:$BZ$71,0)),\"\")","v":""}]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(INDEX($CB$2:$CB$71,MATCH(ROW()-ROW($CC$1),$BZ$2:$BZ$71,0)),\"\")","v":""}]
[null,{"$f":"IF(C132=\"\",\"\",VLOOKUP(C132,Elencanto,2,FALSE))","v":""},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]

{"sheet":"Sheet5","index":13,"n_rows":122,"n_cols":4,"rows_kept":122,"cut":false,"hidden":true,"merged":[]}
[null,"NUMBER","C#","NAME"]
[null,{"$f":"'COSO Matrix '!A4","v":1},{"$f":"IF(B2=1,'COSO Matrix '!B4,\"\")","v":"C0001"},{"$f":"IF(B2=1,'COSO Matrix '!C4,\"\")","v":"The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity."}]
[null,{"$f":"'COSO Matrix '!A5","v":1},{"$f":"IF(B3=1,'COSO Matrix '!B5,\"\")","v":"C0006"},{"$f":"IF(B3=1,'COSO Matrix '!C5,\"\")","v":"Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities."}]
[null,{"$f":"'COSO Matrix '!A6","v":1},{"$f":"IF(B4=1,'COSO Matrix '!B6,\"\")","v":"C0009"},{"$f":"IF(B4=1,'COSO Matrix '!C6,\"\")","v":"Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments."}]
[null,{"$f":"'COSO Matrix '!A7","v":1},{"$f":"IF(B5=1,'COSO Matrix '!B7,\"\")","v":"C0011"},{"$f":"IF(B5=1,'COSO Matrix '!C7,\"\")","v":"A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."}]
[null,{"$f":"'COSO Matrix '!A8","v":1},{"$f":"IF(B6=1,'COSO Matrix '!B8,\"\")","v":"C0012"},{"$f":"IF(B6=1,'COSO Matrix '!C8,\"\")","v":"A code of conduct or ethics policy exists."}]
[null,{"$f":"'COSO Matrix '!A9","v":1},{"$f":"IF(B7=1,'COSO Matrix '!B9,\"\")","v":"C0013"},{"$f":"IF(B7=1,'COSO Matrix '!C9,\"\")","v":"Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment."}]
[null,{"$f":"'COSO Matrix '!A10","v":1},{"$f":"IF(B8=1,'COSO Matrix '!B10,\"\")","v":"C0015"},{"$f":"IF(B8=1,'COSO Matrix '!C10,\"\")","v":"Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."}]
[null,{"$f":"'COSO Matrix '!A11","v":1},{"$f":"IF(B9=1,'COSO Matrix '!B11,\"\")","v":"C0016"},{"$f":"IF(B9=1,'COSO Matrix '!C11,\"\")","v":"Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."}]
[null,{"$f":"'COSO Matrix '!A12","v":1},{"$f":"IF(B10=1,'COSO Matrix '!B12,\"\")","v":"C0017"},{"$f":"IF(B10=1,'COSO Matrix '!C12,\"\")","v":"Management sets realistic financial targets and expectations."}]
[null,{"$f":"'COSO Matrix '!A13","v":1},{"$f":"IF(B11=1,'COSO Matrix '!B13,\"\")","v":"C0018"},{"$f":"IF(B11=1,'COSO Matrix '!C13,\"\")","v":"Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc."}]
[null,{"$f":"'COSO Matrix '!A14","v":1},{"$f":"IF(B12=1,'COSO Matrix '!B14,\"\")","v":"C0020"},{"$f":"IF(B12=1,'COSO Matrix '!C14,\"\")","v":"Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties."}]
[null,{"$f":"'COSO Matrix '!A15","v":1},{"$f":"IF(B13=1,'COSO Matrix '!B15,\"\")","v":"C0021"},{"$f":"IF(B13=1,'COSO Matrix '!C15,\"\")","v":"“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices."}]
[null,{"$f":"'COSO Matrix '!A16","v":1},{"$f":"IF(B14=1,'COSO Matrix '!B16,\"\")","v":"C0024"},{"$f":"IF(B14=1,'COSO Matrix '!C16,\"\")","v":"Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment."}]
[null,{"$f":"'COSO Matrix '!A17","v":1},{"$f":"IF(B15=1,'COSO Matrix '!B17,\"\")","v":"C0029"},{"$f":"IF(B15=1,'COSO Matrix '!C17,\"\")","v":"Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis."}]
[null,{"$f":"'COSO Matrix '!A18","v":1},{"$f":"IF(B16=1,'COSO Matrix '!B18,\"\")","v":"C0030"},{"$f":"IF(B16=1,'COSO Matrix '!C18,\"\")","v":"Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities."}]
[null,{"$f":"'COSO Matrix '!A19","v":1},{"$f":"IF(B17=1,'COSO Matrix '!B19,\"\")","v":"C0033"},{"$f":"IF(B17=1,'COSO Matrix '!C19,\"\")","v":"Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA)."}]
[null,{"$f":"'COSO Matrix '!A20","v":1},{"$f":"IF(B18=1,'COSO Matrix '!B20,\"\")","v":"C0034"},{"$f":"IF(B18=1,'COSO Matrix '!C20,\"\")","v":"Management sets the tone that high‐quality and transparent financial reporting is expected."}]
[null,{"$f":"'COSO Matrix '!A21","v":1},{"$f":"IF(B19=1,'COSO Matrix '!B21,\"\")","v":"C0035"},{"$f":"IF(B19=1,'COSO Matrix '!C21,\"\")","v":"The organizational structure is commensurate with the entity’s activities."}]
[null,{"$f":"'COSO Matrix '!A22","v":1},{"$f":"IF(B20=1,'COSO Matrix '!B22,\"\")","v":"C0036"},{"$f":"IF(B20=1,'COSO Matrix '!C22,\"\")","v":"Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry."}]
[null,{"$f":"'COSO Matrix '!A23","v":1},{"$f":"IF(B21=1,'COSO Matrix '!B23,\"\")","v":"C0038"},{"$f":"IF(B21=1,'COSO Matrix '!C23,\"\")","v":"The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole."}]
[null,{"$f":"'COSO Matrix '!A24","v":1},{"$f":"IF(B22=1,'COSO Matrix '!B24,\"\")","v":"C0040"},{"$f":"IF(B22=1,'COSO Matrix '!C24,\"\")","v":"There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions."}]
[null,{"$f":"'COSO Matrix '!A25","v":1},{"$f":"IF(B23=1,'COSO Matrix '!B25,\"\")","v":"C0041"},{"$f":"IF(B23=1,'COSO Matrix '!C25,\"\")","v":"There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization."}]
[null,{"$f":"'COSO Matrix '!A26","v":1},{"$f":"IF(B24=1,'COSO Matrix '!B26,\"\")","v":"C0044"},{"$f":"IF(B24=1,'COSO Matrix '!C26,\"\")","v":"A process exists to support the identification and disclosure of related party relationships and transactions."}]
[null,{"$f":"'COSO Matrix '!A27","v":1},{"$f":"IF(B25=1,'COSO Matrix '!B27,\"\")","v":"C0048"},{"$f":"IF(B25=1,'COSO Matrix '!C27,\"\")","v":"Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."}]
[null,{"$f":"'COSO Matrix '!A28","v":1},{"$f":"IF(B26=1,'COSO Matrix '!B28,\"\")","v":"C0049"},{"$f":"IF(B26=1,'COSO Matrix '!C28,\"\")","v":"Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis."}]
[null,{"$f":"'COSO Matrix '!A29","v":1},{"$f":"IF(B27=1,'COSO Matrix '!B29,\"\")","v":"C0050"},{"$f":"IF(B27=1,'COSO Matrix '!C29,\"\")","v":"Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions."}]
[null,{"$f":"'COSO Matrix '!A30","v":1},{"$f":"IF(B28=1,'COSO Matrix '!B30,\"\")","v":"C0051"},{"$f":"IF(B28=1,'COSO Matrix '!C30,\"\")","v":"There are formal procedures for the hiring (recruiting) and retention of employees."}]
[null,{"$f":"'COSO Matrix '!A31","v":1},{"$f":"IF(B29=1,'COSO Matrix '!B31,\"\")","v":"C0055"},{"$f":"IF(B29=1,'COSO Matrix '!C31,\"\")","v":"There are formal policies and procedures to evaluate employee performance and compensation."}]
[null,{"$f":"'COSO Matrix '!A32","v":1},{"$f":"IF(B30=1,'COSO Matrix '!B32,\"\")","v":"C0057"},{"$f":"IF(B30=1,'COSO Matrix '!C32,\"\")","v":"Employees are empowered to correct problems or implement improvements in their assigned processes."}]
[null,{"$f":"'COSO Matrix '!A33","v":1},{"$f":"IF(B31=1,'COSO Matrix '!B33,\"\")","v":"C0058"},{"$f":"IF(B31=1,'COSO Matrix '!C33,\"\")","v":"Job descriptions, reference manuals, or other forms of communication inform personnel of their duties."}]
[null,{"$f":"'COSO Matrix '!A34","v":1},{"$f":"IF(B32=1,'COSO Matrix '!B34,\"\")","v":"C0059"},{"$f":"IF(B32=1,'COSO Matrix '!C34,\"\")","v":"The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions."}]
[null,{"$f":"'COSO Matrix '!A35","v":1},{"$f":"IF(B33=1,'COSO Matrix '!B35,\"\")","v":"C0060"},{"$f":"IF(B33=1,'COSO Matrix '!C35,\"\")","v":"Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities."}]
[null,{"$f":"'COSO Matrix '!A36","v":1},{"$f":"IF(B34=1,'COSO Matrix '!B36,\"\")","v":"C0062"},{"$f":"IF(B34=1,'COSO Matrix '!C36,\"\")","v":"Job performance and competencies are periodically evaluated and reviewed with each employee."}]
[null,{"$f":"'COSO Matrix '!A37","v":1},{"$f":"IF(B35=1,'COSO Matrix '!B37,\"\")","v":"C0063"},{"$f":"IF(B35=1,'COSO Matrix '!C37,\"\")","v":"All departments are appropriately staffed."}]
[null,{"$f":"'COSO Matrix '!A38","v":1},{"$f":"IF(B36=1,'COSO Matrix '!B38,\"\")","v":"C0064"},{"$f":"IF(B36=1,'COSO Matrix '!C38,\"\")","v":"Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities."}]
[null,{"$f":"'COSO Matrix '!A39","v":1},{"$f":"IF(B37=1,'COSO Matrix '!B39,\"\")","v":"C0066"},{"$f":"IF(B37=1,'COSO Matrix '!C39,\"\")","v":"The board of directors is sufficiently independent of management so that necessary questions are raised."}]
[null,{"$f":"'COSO Matrix '!A40","v":1},{"$f":"IF(B38=1,'COSO Matrix '!B40,\"\")","v":"C0100"},{"$f":"IF(B38=1,'COSO Matrix '!C40,\"\")","v":"Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity."}]
[null,{"$f":"'COSO Matrix '!A41","v":1},{"$f":"IF(B39=1,'COSO Matrix '!B41,\"\")","v":"C0103"},{"$f":"IF(B39=1,'COSO Matrix '!C41,\"\")","v":"Financial reporting objectives align with the requirements of GAAP (or an OCBOA)."}]
[null,{"$f":"'COSO Matrix '!A42","v":1},{"$f":"IF(B40=1,'COSO Matrix '!B42,\"\")","v":"C0104"},{"$f":"IF(B40=1,'COSO Matrix '!C42,\"\")","v":"Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."}]
[null,{"$f":"'COSO Matrix '!A43","v":1},{"$f":"IF(B41=1,'COSO Matrix '!B43,\"\")","v":"C0106"},{"$f":"IF(B41=1,'COSO Matrix '!C43,\"\")","v":"Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives."}]
[null,{"$f":"'COSO Matrix '!A44","v":1},{"$f":"IF(B42=1,'COSO Matrix '!B44,\"\")","v":"C0108"},{"$f":"IF(B42=1,'COSO Matrix '!C44,\"\")","v":"Risks potentially affecting the achievement of financial reporting objectives are identified."}]
[null,{"$f":"'COSO Matrix '!A45","v":1},{"$f":"IF(B43=1,'COSO Matrix '!B45,\"\")","v":"C0111"},{"$f":"IF(B43=1,'COSO Matrix '!C45,\"\")","v":"Management identifies risks related to laws or regulations that may affect financial reporting."}]
[null,{"$f":"'COSO Matrix '!A46","v":1},{"$f":"IF(B44=1,'COSO Matrix '!B46,\"\")","v":"C0112"},{"$f":"IF(B44=1,'COSO Matrix '!C46,\"\")","v":"Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified."}]
[null,{"$f":"'COSO Matrix '!A47","v":1},{"$f":"IF(B45=1,'COSO Matrix '!B47,\"\")","v":"C0115"},{"$f":"IF(B45=1,'COSO Matrix '!C47,\"\")","v":"Fraud risk assessments are an integral part of the risk identification process."}]
[null,{"$f":"'COSO Matrix '!A48","v":1},{"$f":"IF(B46=1,'COSO Matrix '!B48,\"\")","v":"C0116"},{"$f":"IF(B46=1,'COSO Matrix '!C48,\"\")","v":"The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud."}]
[null,{"$f":"'COSO Matrix '!A49","v":1},{"$f":"IF(B47=1,'COSO Matrix '!B49,\"\")","v":"C0117"},{"$f":"IF(B47=1,'COSO Matrix '!C49,\"\")","v":"The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates."}]
[null,{"$f":"'COSO Matrix '!A50","v":1},{"$f":"IF(B48=1,'COSO Matrix '!B50,\"\")","v":"C0118"},{"$f":"IF(B48=1,'COSO Matrix '!C50,\"\")","v":"The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries."}]
[null,{"$f":"'COSO Matrix '!A51","v":1},{"$f":"IF(B49=1,'COSO Matrix '!B51,\"\")","v":"C0119"},{"$f":"IF(B49=1,'COSO Matrix '!C51,\"\")","v":"Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process."}]
[null,{"$f":"'COSO Matrix '!A52","v":1},{"$f":"IF(B50=1,'COSO Matrix '!B52,\"\")","v":"C0121"},{"$f":"IF(B50=1,'COSO Matrix '!C52,\"\")","v":"Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc."}]
[null,{"$f":"'COSO Matrix '!A53","v":1},{"$f":"IF(B51=1,'COSO Matrix '!B53,\"\")","v":"C0125"},{"$f":"IF(B51=1,'COSO Matrix '!C53,\"\")","v":"Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting principles, nonroutine transactions, new products, etc.)"}]
[null,{"$f":"'COSO Matrix '!A54","v":1},{"$f":"IF(B52=1,'COSO Matrix '!B54,\"\")","v":"C0126"},{"$f":"IF(B52=1,'COSO Matrix '!C54,\"\")","v":"Management communicates the risk assessment and changes in the business environment to all appropriate employees."}]
[null,{"$f":"'COSO Matrix '!A55","v":1},{"$f":"IF(B53=1,'COSO Matrix '!B55,\"\")","v":"C0127"},{"$f":"IF(B53=1,'COSO Matrix '!C55,\"\")","v":"Budgets/forecasts are updated during the year to reflect changes in the entity’s activities."}]
[null,{"$f":"'COSO Matrix '!A56","v":1},{"$f":"IF(B54=1,'COSO Matrix '!B56,\"\")","v":"C0131"},{"$f":"IF(B54=1,'COSO Matrix '!C56,\"\")","v":"Periodic risk assessments are reviewed by management."}]
[null,{"$f":"'COSO Matrix '!A57","v":1},{"$f":"IF(B55=1,'COSO Matrix '!B57,\"\")","v":"C0132"},{"$f":"IF(B55=1,'COSO Matrix '!C57,\"\")","v":"Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls."}]
[null,{"$f":"'COSO Matrix '!A58","v":1},{"$f":"IF(B56=1,'COSO Matrix '!B58,\"\")","v":"C0136"},{"$f":"IF(B56=1,'COSO Matrix '!C58,\"\")","v":"The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA)."}]
[null,{"$f":"'COSO Matrix '!A59","v":1},{"$f":"IF(B57=1,'COSO Matrix '!B59,\"\")","v":"C0138"},{"$f":"IF(B57=1,'COSO Matrix '!C59,\"\")","v":"A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)"}]
[null,{"$f":"'COSO Matrix '!A60","v":1},{"$f":"IF(B58=1,'COSO Matrix '!B60,\"\")","v":"C0200"},{"$f":"IF(B58=1,'COSO Matrix '!C60,\"\")","v":"Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates."}]
[null,{"$f":"'COSO Matrix '!A61","v":1},{"$f":"IF(B59=1,'COSO Matrix '!B61,\"\")","v":"C0205"},{"$f":"IF(B59=1,'COSO Matrix '!C61,\"\")","v":"Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed."}]
[null,{"$f":"'COSO Matrix '!A62","v":1},{"$f":"IF(B60=1,'COSO Matrix '!B62,\"\")","v":"C0206"},{"$f":"IF(B60=1,'COSO Matrix '!C62,\"\")","v":"Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations."}]
[null,{"$f":"'COSO Matrix '!A63","v":1},{"$f":"IF(B61=1,'COSO Matrix '!B63,\"\")","v":"C0210"},{"$f":"IF(B61=1,'COSO Matrix '!C63,\"\")","v":"Financial personnel meet with line management to discuss operating results."}]
[null,{"$f":"'COSO Matrix '!A64","v":1},{"$f":"IF(B62=1,'COSO Matrix '!B64,\"\")","v":"C0212"},{"$f":"IF(B62=1,'COSO Matrix '!C64,\"\")","v":"Information is collected in time to permit effective monitoring."}]
[null,{"$f":"'COSO Matrix '!A65","v":1},{"$f":"IF(B63=1,'COSO Matrix '!B65,\"\")","v":"C0213"},{"$f":"IF(B63=1,'COSO Matrix '!C65,\"\")","v":"Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management."}]
[null,{"$f":"'COSO Matrix '!A66","v":1},{"$f":"IF(B64=1,'COSO Matrix '!B66,\"\")","v":"C0215"},{"$f":"IF(B64=1,'COSO Matrix '!C66,\"\")","v":"Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance."}]
[null,{"$f":"'COSO Matrix '!A67","v":1},{"$f":"IF(B65=1,'COSO Matrix '!B67,\"\")","v":"C0220"},{"$f":"IF(B65=1,'COSO Matrix '!C67,\"\")","v":"Employees receive adequate information to complete their job responsibilities."}]
[null,{"$f":"'COSO Matrix '!A68","v":1},{"$f":"IF(B66=1,'COSO Matrix '!B68,\"\")","v":"C0224"},{"$f":"IF(B66=1,'COSO Matrix '!C68,\"\")","v":"Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior."}]
[null,{"$f":"'COSO Matrix '!A69","v":1},{"$f":"IF(B67=1,'COSO Matrix '!B69,\"\")","v":"C0225"},{"$f":"IF(B67=1,'COSO Matrix '!C69,\"\")","v":"Upstream communication is encouraged by management to improve performance and enhance internal control."}]
[null,{"$f":"'COSO Matrix '!A70","v":1},{"$f":"IF(B68=1,'COSO Matrix '!B70,\"\")","v":"C0229"},{"$f":"IF(B68=1,'COSO Matrix '!C70,\"\")","v":"All reported potential improprieties are reviewed, investigated, and resolved in a timely manner."}]
[null,{"$f":"'COSO Matrix '!A71","v":1},{"$f":"IF(B69=1,'COSO Matrix '!B71,\"\")","v":"C0231"},{"$f":"IF(B69=1,'COSO Matrix '!C71,\"\")","v":"There is a process for tracking communications from customers, vendors, regulators, and other external parties."}]
[null,{"$f":"'COSO Matrix '!A72","v":1},{"$f":"IF(B70=1,'COSO Matrix '!B72,\"\")","v":"C0305"},{"$f":"IF(B70=1,'COSO Matrix '!C72,\"\")","v":"Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles."}]
[null,{"$f":"'COSO Matrix '!A73","v":1},{"$f":"IF(B71=1,'COSO Matrix '!B73,\"\")","v":"C0306"},{"$f":"IF(B71=1,'COSO Matrix '!C73,\"\")","v":"Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves."}]
[null,{"$f":"'COSO Matrix '!A74","v":1},{"$f":"IF(B72=1,'COSO Matrix '!B74,\"\")","v":"C0307"},{"$f":"IF(B72=1,'COSO Matrix '!C74,\"\")","v":"Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions."}]
[null,{"$f":"'COSO Matrix '!A75","v":1},{"$f":"IF(B73=1,'COSO Matrix '!B75,\"\")","v":"C0312"},{"$f":"IF(B73=1,'COSO Matrix '!C75,\"\")","v":"Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken."}]
[null,{"$f":"'COSO Matrix '!A76","v":1},{"$f":"IF(B74=1,'COSO Matrix '!B76,\"\")","v":"C0313"},{"$f":"IF(B74=1,'COSO Matrix '!C76,\"\")","v":"Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person."}]
[null,{"$f":"'COSO Matrix '!A77","v":1},{"$f":"IF(B75=1,'COSO Matrix '!B77,\"\")","v":"C0314"},{"$f":"IF(B75=1,'COSO Matrix '!C77,\"\")","v":"Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to management and those charged with governance (if separate from management)."}]
[null,{"$f":"'COSO Matrix '!A78","v":1},{"$f":"IF(B76=1,'COSO Matrix '!B78,\"\")","v":"C8005"},{"$f":"IF(B76=1,'COSO Matrix '!C78,\"\")","v":"Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated."}]
[null,{"$f":"'COSO Matrix '!A79","v":1},{"$f":"IF(B77=1,'COSO Matrix '!B79,\"\")","v":"C8012"},{"$f":"IF(B77=1,'COSO Matrix '!C79,\"\")","v":"Management establishes a well‐defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis."}]
[null,{"$f":"'COSO Matrix '!A80","v":1},{"$f":"IF(B78=1,'COSO Matrix '!B80,\"\")","v":"C8021"},{"$f":"IF(B78=1,'COSO Matrix '!C80,\"\")","v":"Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis."}]
[null,{"$f":"'COSO Matrix '!A81","v":1},{"$f":"IF(B79=1,'COSO Matrix '!B81,\"\")","v":"C8027"},{"$f":"IF(B79=1,'COSO Matrix '!C81,\"\")","v":"Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period."}]
[null,{"$f":"'COSO Matrix '!A82","v":1},{"$f":"IF(B80=1,'COSO Matrix '!B82,\"\")","v":"C8030"},{"$f":"IF(B80=1,'COSO Matrix '!C82,\"\")","v":"Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis."}]
[null,{"$f":"'COSO Matrix '!A83","v":1},{"$f":"IF(B81=1,'COSO Matrix '!B83,\"\")","v":"C8031"},{"$f":"IF(B81=1,'COSO Matrix '!C83,\"\")","v":"An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel."}]
[null,{"$f":"'COSO Matrix '!A84","v":1},{"$f":"IF(B82=1,'COSO Matrix '!B84,\"\")","v":"C8033"},{"$f":"IF(B82=1,'COSO Matrix '!C84,\"\")","v":"All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties."}]
[null,{"$f":"'COSO Matrix '!A85","v":1},{"$f":"IF(B83=1,'COSO Matrix '!B85,\"\")","v":"C8035"},{"$f":"IF(B83=1,'COSO Matrix '!C85,\"\")","v":"A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies."}]
[null,{"$f":"'COSO Matrix '!A86","v":1},{"$f":"IF(B84=1,'COSO Matrix '!B86,\"\")","v":"C8037"},{"$f":"IF(B84=1,'COSO Matrix '!C86,\"\")","v":"Unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis."}]
[null,{"$f":"'COSO Matrix '!A87","v":1},{"$f":"IF(B85=1,'COSO Matrix '!B87,\"\")","v":"C8040"},{"$f":"IF(B85=1,'COSO Matrix '!C87,\"\")","v":"All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting."}]
[null,{"$f":"'COSO Matrix '!A88","v":1},{"$f":"IF(B86=1,'COSO Matrix '!B88,\"\")","v":"C8042"},{"$f":"IF(B86=1,'COSO Matrix '!C88,\"\")","v":"Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance."}]
[null,{"$f":"'COSO Matrix '!A89","v":1},{"$f":"IF(B87=1,'COSO Matrix '!B89,\"\")","v":"C8043"},{"$f":"IF(B87=1,'COSO Matrix '!C89,\"\")","v":"Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance."}]
[null,{"$f":"'COSO Matrix '!A90","v":1},{"$f":"IF(B88=1,'COSO Matrix '!B90,\"\")","v":"C8050"},{"$f":"IF(B88=1,'COSO Matrix '!C90,\"\")","v":"Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies."}]
[null,{"$f":"'COSO Matrix '!A91","v":1},{"$f":"IF(B89=1,'COSO Matrix '!B91,\"\")","v":"C8051"},{"$f":"IF(B89=1,'COSO Matrix '!C91,\"\")","v":"Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified."}]
[null,{"$f":"'COSO Matrix '!A92","v":1},{"$f":"IF(B90=1,'COSO Matrix '!B92,\"\")","v":"C8052"},{"$f":"IF(B90=1,'COSO Matrix '!C92,\"\")","v":"For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting and disclosure policies."}]
[null,{"$f":"'COSO Matrix '!A93","v":1},{"$f":"IF(B91=1,'COSO Matrix '!B93,\"\")","v":"C8060"},{"$f":"IF(B91=1,'COSO Matrix '!C93,\"\")","v":"Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transactions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues."}]
[null,{"$f":"'COSO Matrix '!A94","v":1},{"$f":"IF(B92=1,'COSO Matrix '!B94,\"\")","v":"C8061"},{"$f":"IF(B92=1,'COSO Matrix '!C94,\"\")","v":"An independent review of the financial statements, supplementary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for completeness, consistency, and compliance with GAAP, grantor requirements and the entity’s accounting and disclosure policies."}]
[null,{"$f":"'COSO Matrix '!A95","v":1},{"$f":"IF(B93=1,'COSO Matrix '!B95,\"\")","v":"C8065"},{"$f":"IF(B93=1,'COSO Matrix '!C95,\"\")","v":"All financial statements and related disclosures are approved by management prior to the release of the reports to third parties."}]
[null,{"$f":"'COSO Matrix '!A96","v":1},{"$f":"IF(B94=1,'COSO Matrix '!B96,\"\")","v":"C8078"},{"$f":"IF(B94=1,'COSO Matrix '!C96,\"\")","v":"There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger."}]
[null,{"$f":"'COSO Matrix '!A97","v":1},{"$f":"IF(B95=1,'COSO Matrix '!B97,\"\")","v":"C9000"},{"$f":"IF(B95=1,'COSO Matrix '!C97,\"\")","v":"A management steering committee is responsible for reviewing and approving IT plans and priorities."}]
[null,{"$f":"'COSO Matrix '!A98","v":1},{"$f":"IF(B96=1,'COSO Matrix '!B98,\"\")","v":"C9001"},{"$f":"IF(B96=1,'COSO Matrix '!C98,\"\")","v":"IT is evaluated regularly for risks and any identified risks are appropriately addressed."}]
[null,{"$f":"'COSO Matrix '!A99","v":1},{"$f":"IF(B97=1,'COSO Matrix '!B99,\"\")","v":"C9002"},{"$f":"IF(B97=1,'COSO Matrix '!C99,\"\")","v":"All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls."}]
[null,{"$f":"'COSO Matrix '!A100","v":1},{"$f":"IF(B98=1,'COSO Matrix '!B100,\"\")","v":"C9003"},{"$f":"IF(B98=1,'COSO Matrix '!C100,\"\")","v":"A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored."}]
[null,{"$f":"'COSO Matrix '!A101","v":1},{"$f":"IF(B99=1,'COSO Matrix '!B101,\"\")","v":"C9004"},{"$f":"IF(B99=1,'COSO Matrix '!C101,\"\")","v":"Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel)."}]
[null,{"$f":"'COSO Matrix '!A102","v":1},{"$f":"IF(B100=1,'COSO Matrix '!B102,\"\")","v":"C9005"},{"$f":"IF(B100=1,'COSO Matrix '!C102,\"\")","v":"Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery."}]
[null,{"$f":"'COSO Matrix '!A103","v":1},{"$f":"IF(B101=1,'COSO Matrix '!B103,\"\")","v":"C9008"},{"$f":"IF(B101=1,'COSO Matrix '!C103,\"\")","v":"Batch processing is controlled and monitored to ensure proper completion."}]
[null,{"$f":"'COSO Matrix '!A104","v":1},{"$f":"IF(B102=1,'COSO Matrix '!B104,\"\")","v":"C9009"},{"$f":"IF(B102=1,'COSO Matrix '!C104,\"\")","v":"Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data."}]
[null,{"$f":"'COSO Matrix '!A105","v":1},{"$f":"IF(B103=1,'COSO Matrix '!B105,\"\")","v":"C9011"},{"$f":"IF(B103=1,'COSO Matrix '!C105,\"\")","v":"Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment."}]
[null,{"$f":"'COSO Matrix '!A106","v":1},{"$f":"IF(B104=1,'COSO Matrix '!B106,\"\")","v":"C9012"},{"$f":"IF(B104=1,'COSO Matrix '!C106,\"\")","v":"A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner."}]
[null,{"$f":"'COSO Matrix '!A107","v":1},{"$f":"IF(B105=1,'COSO Matrix '!B107,\"\")","v":"C9013"},{"$f":"IF(B105=1,'COSO Matrix '!C107,\"\")","v":"An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary."}]
[null,{"$f":"'COSO Matrix '!A108","v":1},{"$f":"IF(B106=1,'COSO Matrix '!B108,\"\")","v":"C9014"},{"$f":"IF(B106=1,'COSO Matrix '!C108,\"\")","v":"Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization."}]
[null,{"$f":"'COSO Matrix '!A109","v":1},{"$f":"IF(B107=1,'COSO Matrix '!B109,\"\")","v":"C9017"},{"$f":"IF(B107=1,'COSO Matrix '!C109,\"\")","v":"User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination)."}]
[null,{"$f":"'COSO Matrix '!A110","v":1},{"$f":"IF(B108=1,'COSO Matrix '!B110,\"\")","v":"C9018"},{"$f":"IF(B108=1,'COSO Matrix '!C110,\"\")","v":"User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties."}]
[null,{"$f":"'COSO Matrix '!A111","v":1},{"$f":"IF(B109=1,'COSO Matrix '!B111,\"\")","v":"C9023"},{"$f":"IF(B109=1,'COSO Matrix '!C111,\"\")","v":"Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts)."}]
[null,{"$f":"'COSO Matrix '!A112","v":1},{"$f":"IF(B110=1,'COSO Matrix '!B112,\"\")","v":"C9024"},{"$f":"IF(B110=1,'COSO Matrix '!C112,\"\")","v":"Controls are in place to ensure that all users are identified uniquely:"}]
[null,{"$f":"'COSO Matrix '!A113","v":1},{"$f":"IF(B111=1,'COSO Matrix '!B113,\"\")","v":"C9025"},{"$f":"IF(B111=1,'COSO Matrix '!C113,\"\")","v":"Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis."}]
[null,{"$f":"'COSO Matrix '!A114","v":1},{"$f":"IF(B112=1,'COSO Matrix '!B114,\"\")","v":"C9026"},{"$f":"IF(B112=1,'COSO Matrix '!C114,\"\")","v":"Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate."}]
[null,{"$f":"'COSO Matrix '!A115","v":1},{"$f":"IF(B113=1,'COSO Matrix '!B115,\"\")","v":"C9027"},{"$f":"IF(B113=1,'COSO Matrix '!C115,\"\")","v":"Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary."}]
[null,{"$f":"'COSO Matrix '!A116","v":1},{"$f":"IF(B114=1,'COSO Matrix '!B116,\"\")","v":"C9028"},{"$f":"IF(B114=1,'COSO Matrix '!C116,\"\")","v":"Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system."}]
[null,{"$f":"'COSO Matrix '!A117","v":1},{"$f":"IF(B115=1,'COSO Matrix '!B117,\"\")","v":"C9032"},{"$f":"IF(B115=1,'COSO Matrix '!C117,\"\")","v":"Controls are in place to ensure that only authorized individuals migrate application programs to production."}]
[null,{"$f":"'COSO Matrix '!A118","v":1},{"$f":"IF(B116=1,'COSO Matrix '!B118,\"\")","v":"C9033"},{"$f":"IF(B116=1,'COSO Matrix '!C118,\"\")","v":"A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis."}]
[null,{"$f":"'COSO Matrix '!A119","v":1},{"$f":"IF(B117=1,'COSO Matrix '!B119,\"\")","v":"C9034"},{"$f":"IF(B117=1,'COSO Matrix '!C119,\"\")","v":"Application controls are formally considered and documented during the implemen­ tation of new information systems."}]
[null,{"$f":"'COSO Matrix '!A120","v":1},{"$f":"IF(B118=1,'COSO Matrix '!B120,\"\")","v":"C9035"},{"$f":"IF(B118=1,'COSO Matrix '!C120,\"\")","v":"Users are involved in deriving application system requirements."}]
[null,{"$f":"'COSO Matrix '!A121","v":1},{"$f":"IF(B119=1,'COSO Matrix '!B121,\"\")","v":"C9036"},{"$f":"IF(B119=1,'COSO Matrix '!C121,\"\")","v":"A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate."}]
[null,{"$f":"'COSO Matrix '!A122","v":1},{"$f":"IF(B120=1,'COSO Matrix '!B122,\"\")","v":"C9037"},{"$f":"IF(B120=1,'COSO Matrix '!C122,\"\")","v":"User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production."}]
[null,{"$f":"'COSO Matrix '!A123","v":1},{"$f":"IF(B121=1,'COSO Matrix '!B123,\"\")","v":"C9038"},{"$f":"IF(B121=1,'COSO Matrix '!C123,\"\")","v":"Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas."}]
[null,{"$f":"'COSO Matrix '!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(B122=1,'COSO Matrix '!#REF!,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(B122=1,'COSO Matrix '!#REF!,\"\")","v":{"$error":"#REF!"}}]

{"sheet":"ControlPivotTable","index":14,"n_rows":123,"n_cols":2,"rows_kept":123,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Row Labels"]
[null,"C0001"]
[null,"C0006"]
[null,"C0009"]
[null,"C0011"]
[null,"C0012"]
[null,"C0013"]
[null,"C0015"]
[null,"C0016"]
[null,"C0017"]
[null,"C0018"]
[null,"C0020"]
[null,"C0021"]
[null,"C0024"]
[null,"C0029"]
[null,"C0030"]
[null,"C0033"]
[null,"C0034"]
[null,"C0035"]
[null,"C0036"]
[null,"C0038"]
[null,"C0040"]
[null,"C0041"]
[null,"C0044"]
[null,"C0048"]
[null,"C0049"]
[null,"C0050"]
[null,"C0051"]
[null,"C0055"]
[null,"C0057"]
[null,"C0058"]
[null,"C0059"]
[null,"C0060"]
[null,"C0062"]
[null,"C0063"]
[null,"C0064"]
[null,"C0066"]
[null,"C0100"]
[null,"C0103"]
[null,"C0104"]
[null,"C0106"]
[null,"C0108"]
[null,"C0111"]
[null,"C0112"]
[null,"C0115"]
[null,"C0116"]
[null,"C0117"]
[null,"C0118"]
[null,"C0119"]
[null,"C0121"]
[null,"C0125"]
[null,"C0126"]
[null,"C0127"]
[null,"C0131"]
[null,"C0132"]
[null,"C0136"]
[null,"C0138"]
[null,"C0200"]
[null,"C0205"]
[null,"C0206"]
[null,"C0210"]
[null,"C0212"]
[null,"C0213"]
[null,"C0215"]
[null,"C0220"]
[null,"C0224"]
[null,"C0225"]
[null,"C0229"]
[null,"C0231"]
[null,"C0305"]
[null,"C0306"]
[null,"C0307"]
[null,"C0312"]
[null,"C0313"]
[null,"C0314"]
[null,"C8005"]
[null,"C8012"]
[null,"C8021"]
[null,"C8027"]
[null,"C8030"]
[null,"C8031"]
[null,"C8033"]
[null,"C8035"]
[null,"C8037"]
[null,"C8040"]
[null,"C8042"]
[null,"C8043"]
[null,"C8050"]
[null,"C8051"]
[null,"C8052"]
[null,"C8060"]
[null,"C8061"]
[null,"C8065"]
[null,"C8078"]
[null,"C9000"]
[null,"C9001"]
[null,"C9002"]
[null,"C9003"]
[null,"C9004"]
[null,"C9005"]
[null,"C9008"]
[null,"C9009"]
[null,"C9011"]
[null,"C9012"]
[null,"C9013"]
[null,"C9014"]
[null,"C9017"]
[null,"C9018"]
[null,"C9023"]
[null,"C9024"]
[null,"C9025"]
[null,"C9026"]
[null,"C9027"]
[null,"C9028"]
[null,"C9032"]
[null,"C9033"]
[null,"C9034"]
[null,"C9035"]
[null,"C9036"]
[null,"C9037"]
[null,"C9038"]
[null,"Grand Total"]

{"sheet":"COSO Testing","index":15,"n_rows":152,"n_cols":6,"rows_kept":152,"cut":false,"hidden":true,"merged":[]}
[]
[null,"C#","Control","Audit Procedure"]
[]
[null,"C0001","The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity.","Review the make-up the board to determine if it is adequate given the nature of the entity.",{"$f":"LEN(D4)","v":91},255]
[null,"C0006","Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.","Ensure that those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",{"$f":"LEN(D5)","v":132},255]
[null,"C0009","Those charged with governance provide input and oversight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.","Check that governance provides input and oversight of the entity's financial statements, including the application of GAAP and the use of accounting judgments.",159,255]
[null,"C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.","Confirm that a process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",140,255]
[null,"C0012","A code of conduct or ethics policy exists.","Verify that a code of conduct or ethics policy exists.",54,255]
[null,"C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.","Evaluate whether management, employees, and others are made familiar with the entity's policies and practices with regard to ethics, accepted business practices, and a positive control environment.",197,255]
[null,"C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.","Scrutinize the process by which management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",173,255]
[null,"C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.","Assess the rewards system (such as bonuses and stock ownership) to ensure it fosters an appropriate ethical tone.",113,255]
[null,"C0017","Management sets realistic financial targets and expectations.","Confirm that management sets realistic financial targets and expectations.",74,255]
[null,"C0018","Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.","Ensure that management follows ethical guidelines in dealing with external audiences, including, but not limited to:\n   (1) Suppliers\n   (2) Creditors\n   (3) Insurers, etc.",172,255]
[null,"C0020","Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.","Analyze the entity's relationships with reputable professional third parties. Be sure that the entity reviews these relationships itself.",137,255]
[null,"C0021","“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.","Assess risk appetite practices within the entity. Confirm that each new venture is discussed and influenced by the entity's culture and operating practices.",156,255]
[null,"C0024","Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.","Evaluate whether management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.",151,255]
[null,"C0029","Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.","Certify that management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.",146,255]
[null,"C0030","Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.","Find out if management regards the accounting function as a means for monitoring and exercising control over the entity's various activities.",141,255]
[null,"C0033","Management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA).","Verify that management adopts accounting policies that are appropriate for the entity and consistent with GAAP (or an OCBOA).",125,255]
[null,"C0034","Management sets the tone that high‐quality and transparent financial reporting is expected.","Inspect the tone that management has set with regards to financial reporting. Ensure that is transparent and of high quality.",125,255]
[null,"C0035","The organizational structure is commensurate with the entity’s activities.","Assess the organizational structure and certify that it is commensurate with the entity's activities.",101,255]
[null,"C0036","Management periodically evaluates the entity’s organizational structure and makes necessary changes based on changes in the business and/or industry.","Review management's evaluations of the entity's organizational structure and ensure that it is periodical and makes any necessary changes based on changes in the business and/or industry.",187,255]
[null,"C0038","The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.","Look at the areas of authority and responsibility that the entity has defined as crucial, including management's responsibility. Examine how they affect the business as a whole.",177,255]
[null,"C0040","There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.","Analyze the structure for assigning ownership of data, especially who is authorized to make and/or modify transactions.",119,255]
[null,"C0041","There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization.","Ensure that the policies for accepting new business, conflicts of interest, and security practices are adequately communicated to all employees in the organization.",164,255]
[null,"C0044","A process exists to support the identification and disclo­ sure of related party relationships and transactions.","Test to see if a process exists to support the identification and disclosure of related party relationships and transactions.",125,255]
[null,"C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.","Confirm that management has established human resources policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",159,255]
[null,"C0049","Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.","Inspect whether human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.",144,255]
[null,"C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.","Find out if employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",187,255]
[null,"C0051","There are formal procedures for the hiring (recruiting) and retention of employees.","Ensure that formal procedures exist for hiring, recruiting, and retaining employees.",84,255]
[null,"C0055","There are formal policies and procedures to evaluate employee performance and compensation.","Ensure that formal policies and procedures exist for the evaluation of employee performance and compensation.",109,255]
[null,"C0057","Employees are empowered to correct problems or implement improvements in their assigned processes.","Assure that employees are empowered to correct problems or implement improvements in their assigned processes.",110,255]
[null,"C0058","Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.","Confirm that job descriptions, reference manuals, or other forms of communication inform personnel of their duties.",115,255]
[null,"C0059","The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.","Test to see that the entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.",134,255]
[null,"C0060","Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.","Review employee competency and training to ensure that it is sufficient for their assigned level of responsibility or the nature and complexity of the entity's activities.",171,255]
[null,"C0062","Job performance and competencies are periodically evaluated and reviewed with each employee.","Ensure that employee job performance and competencies are periodically evaluated and reviewed with each employee.",113,255]
[null,"C0063","All departments are appropriately staffed.","Confirm that all departments are appropriately staffed.",55,255]
[null,"C0064","Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.","Evaluate management's commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity's activities.",164,255]
[null,"C0066","The board of directors is sufficiently independent of management so that necessary questions are raised.","Assess the independence of the board of directors. Be sure that the board of directors is sufficiently independent so that necessary questions are raised.",154,255]
[null,"C0100","Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity.","Examine the establishment of entity objectives. Certify that the objectives are communicated and monitored. Also, be sure that the key element's of the entity's strategic plan are communicated throughout the entity.",215,255]
[null,"C0103","Financial reporting objectives align with the requirements of GAAP (or an OCBOA).","Affirm that financial reporting objectives align with the requirements of GAAP (or an OCBOA).",93,255]
[null,"C0104","Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure.","Ensure that mechanisms are in place to identify risks potentially affecting achievement of the entity's objectives. (Check each of the six objectives listed under CO104.)",170,255]
[null,"C0106","Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.","Verify that periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity's ability to achieve its objectives.",183,255]
[null,"C0108","Risks potentially affecting the achievement of financial reporting objectives are identified.","Confirm that risks potentially affecting the achievement of financial reporting objectives are identified.",106,255]
[null,"C0111","Management identifies risks related to laws or regulations that may affect financial reporting.","Evaluate management's identification of risks related to laws or regulations that may affect financial reporting.",113,255]
[null,"C0112","Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.","Assure that risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",135,255]
[null,"C0115","Fraud risk assessments are an integral part of the risk identification process.","Test to see that fraud risk assessments are an integral part of the risk identification process.",96,255]
[null,"C0116","The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.","Prove that the entity's assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",160,255]
[null,"C0117","The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.","Affirm that the entity's assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",148,255]
[null,"C0118","The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.","Endorse that the entity assess the potential for fraud in high-risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",181,255]
[null,"C0119","Those charged with governance (if separate from management) understand and exercise oversight of the entity’s fraud risk assessment process.","Assess that those charged with governance (if separate from management) understand and exercise oversight of the entity's fraud risk assessment process.",152,255]
[null,"C0121","Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.","Certify that management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",131,255]
[null,"C0125","Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting principles, nonroutine transactions, new products, etc.","Verify that management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting principles, nonroutine transactions, new products, etc.)",216,255]
[null,"C0126","Management communicates the risk assessment and changes in the business environment to all appropriate employees.","Ensure that management communicates the risk assessment and changes in the business environment to all appropriate employees.",125,255]
[null,"C0127","Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.","Confirm that budgets and/or forecasts are updated during the year to reflect changes in the entity's activities.",112,255]
[null,"C0131","Periodic risk assessments are reviewed by management.","Examine the periodic risk assessments by management, ensuring they are reviewed often.",86,255]
[null,"C0132","Management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls.","Investigate whether management develops plans to mitigate significant identified risks, including designing and implementing appropriate controls.",146,255]
[null,"C0136","The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).","Determine that the accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).",118,255]
[null,"C0138","A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)","Prove that a process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of Gap (or an OCBOA).",179,255]
[null,"C0200","Relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates.","Affirm that relevant operating information is used to develop accounting and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates.",219,255]
[null,"C0205","Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed.","Analyze the accounting procedures to determine they are sufficiently formal such that management can determine the control objective is met, documentation of the procedures exists, and personnel know the procedures to be performed. ",232,255]
[null,"C0206","Data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations.","Assure that data underlying financial statements are captured completely, accurately, and timely, in accordance with the entity's policies and procedures, and in compliance with laws and regulations.",199,255]
[null,"C0210","Financial personnel meet with line management to discuss operating results.","Certify that financial personnel meet with line management to discuss operating results.",88,255]
[null,"C0212","Information is collected in time to permit effective monitoring.","Check to see that information is collected in time to permit effective monitoring. ",83,255]
[null,"C0213","Established and agreed‐upon deadlines exist for period‐end reporting, which include review by management.","Determine that established and agreed-upon deadlines exist for period-end reporting, which include review by management.",120,255]
[null,"C0215","Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance.","Prove that management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance.",167,255]
[null,"C0220","Employees receive adequate information to complete their job responsibilities.","Insure that employees receive adequate information to complete their job responsibilities.",90,255]
[null,"C0224","Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.","Test to see that management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.",147,255]
[null,"C0225","Upstream communication is encouraged by management to improve performance and enhance internal control.","Ensure that upstream communication is encouraged by management to improve performance and enhance internal control.",{"$f":"LEN(D69)","v":115},255]
[null,"C0229","All reported potential improprieties are reviewed, investigated, and resolved in a timely manner.","Guarantee that all reported potential improprieties are reviewed, investigated, and resolved in a timely manner.",112,255]
[null,"C0231","There is a process for tracking communications from customers, vendors, regulators, and other external parties.","Confirm that there is a process for tracking communications from customers, vendors, regulators, and other external parties.",124,255]
[null,"C0305","Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles.","Affirm that ongoing monitoring is built into entity operations and includes explicit identification of the definition of deviations from control design, thereby signaling a need to investigate both potential control problems and changes in risk profiles.",254,255]
[null,"C0306","Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.","Demonstrate that management's ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.",176,255]
[null,"C0307","Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.","Confirm that management's ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.",149,255]
[null,"C0312","Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken.","Test to see that reports from external sources (e.g., external auditors, regulators, etc.) are considered for their internal control implications, and timely corrective actions are identifies and taken.",202,255]
[null,"C0313","Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person.","Insure that findings of an internal control deficiency are reported to\n   (1) The appropriate person who is in the position to take corrective actions and, if applicable,\n   (2) At least one level of management above that person.",229,255]
[null,"C0314","Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management).","Ensure that deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to management and those charged with governance (if separate from management). ",202,255]
[null,"C8005","Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated.","Prove that profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investigated.",138,255]
[null,"C8012","Management establishes a well‐defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.","Demonstrate that management has a well-defined process for financial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.",253,255]
[null,"C8021","Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.","Insure that knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity's accounting and reporting policies and procedures on a timely basis. ",195,255]
[null,"C8027","Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.","Confirm that routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.",178,255]
[null,"C8030","Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis.","Evaluate the significant estimates and judgments, and changes thereto, and if they are reported to those charged with governance on a regular basis.",148,255]
[null,"C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","Find out if an independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.",185,255]
[null,"C8033","All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.","Determine that all related-party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.",184,255]
[null,"C8035","A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies.","Ensure that a supporting analysis is prepared for each non-routine event or transaction that requires management's judgement and/or estimate. Documents should include compliance with relevant GAAP, compliance requirements, and accounting policies.",247,255]
[null,"C8037","Unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis.","Find out if unusual items and exceptions in analyses and reconciliations are documented, resolved, and reviewed by management on a timely basis.",144,255]
[null,"C8040","All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.","Insure that all journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.",175,255]
[null,"C8042","Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.","Confirm that management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.",204,255]
[null,"C8043","Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance.","Evaluate if management has a process to ensure that the data used in the preparation of program financial reports and the SEFA, if applicable, is final, contains all valid journal entries made, and is in balance. ",213,255]
[null,"C8050","Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies.","Prove that up-to-date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAp and the entity's accounting and disclosure policies.",229,255]
[null,"C8051","Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.","Certify that management receives appropriate reporting packages, sign-offs, and representations to ensure (1) relevant information has been recorded or disclosed on a timely basis and (2) inter-entity balances and transactions have been identified.",248,255]
[null,"C8052","For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting and disclosure policies.","Determine that for each financial statement disclosure, a supporting analysis is prepared and document in accordance with relevant GAAP (including relevant regulatory rules) and the entity's accounting and disclosure policies.",226,255]
[null,"C8060","Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transactions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.","Confirm mgmt/governance are briefed by personnel and when statements are released to third parties. Such briefing includes a discussion of significant/non-routine events and transactions, selection of accounting policies or other significant issues.",249,255]
[null,"C8061","An independent review of the financial statements, supplementary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for completeness, consistency, and compliance with GAAP, grantor requirements and the entity’s accounting and disclosure policies.","Verify that an independent review of the AFS, supplement data, SEFA (if applicable), and related disclosures is performed by management with suitable SKE for completeness, consistency, and compliance with GAAP, grantor requirements and entity's policies.",254,255]
[null,"C8065","All financial statements and related disclosures are approved by management prior to the release of the reports to third parties.","Establish that all financial statements and related disclosures are approved by management prior to the release of the reports to third parties.",144,255]
[null,"C8078","There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger.","Scrutinize the segregation of duties and determine that it is appropriate among those who:\n   (1) Initiate journal entries.\n   (2) Approve journal entries.\n   (3) Post journal entries to the general ledger.",206,255]
[null,"C9000","A management steering committee is responsible for reviewing and approving IT plans and priorities.","Determine that a management steering committee is responsible for reviewing and approving IT plans and priorities.",114,255]
[null,"C9001","IT is evaluated regularly for risks and any identified risks are appropriately addressed.","Certify that IT is evaluated regularly for risks and  any identified risks are appropriately addressed.",103,255]
[null,"C9002","All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls.","Insure that all outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls.",159,255]
[null,"C9003","A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored.","Assess backup and data retention policies and schedules. Evaluate how often backups are performed, how long they are retained, and where the backup media is to be stored.",170,255]
[null,"C9004","Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel).","Evaluate application data and file server backups. Assess how the risk of lost or corrupted data is minimized and how secure the backups are. Confirm that only authorized personnel can access them.",197,255]
[null,"C9005","Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery.","Prove that application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery.",131,255]
[null,"C9008","Batch processing is controlled and monitored to ensure proper completion.","Ensure that batch processing is controlled and monitored to affirm proper completion.",85,255]
[null,"C9009","Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data.","Assess interfaces between systems, determining that they include appropriate controls to ensure the complete and accurate transfer of data.",139,255]
[null,"C9011","Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment.","Verify that appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment.",188,255]
[null,"C9012","A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner.","Confirm that a process exists to ensure that system incidents, problems, and errors are reported, analyzed, and resolved in a timely manner.",140,255]
[null,"C9013","An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary.","Ensure that an information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary.",177,255]
[null,"C9014","Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization.","Certify that procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropriate authorization.",204,255]
[null,"C9017","User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination).","Check that user access rights are removed or suspended in timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination). ",222,255]
[null,"C9018","User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties.","Determine that user access rights (network, application, and database) are granted on a need-to-know, need-to-do basis that considers appropriate segregation of duties.",168,255]
[null,"C9023","Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts).","Insure that procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts).",212,255]
[null,"C9024","Controls are in place to ensure that all users are identified uniquely:","Prove that controls are in place to ensure that all users are identified uniquely.",82,255]
[null,"C9025","Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis.","Confirm that physical access to file/communication servers, off-line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis.",221,255]
[null,"C9026","Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate.","Determine that controls over perimeter and network security are in place and are effective. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate.",252,255]
[null,"C9027","Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary.","Examine all formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary. ",166,255]
[null,"C9028","Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system.","Verify that application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system.",155,255]
[null,"C9032","Controls are in place to ensure that only authorized individuals migrate application programs to production.","Ensure that controls are in place to verify that only authorized individuals migrate application programs to production.",120,255]
[null,"C9033","A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis.","Check that a formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity-wide basis.",159,255]
[null,"C9034","Application controls are formally considered and documented during the implemen­ tation of new information systems.","Certify that application controls are formally considered and documented during the implementation of new information systems.",126,255]
[null,"C9035","Users are involved in deriving application system requirements.","Determine that users are involved in deriving application system requirements.",78,255]
[null,"C9036","A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate.","Affirm that a test plan has been developed and followed for all major implementation projects, including data conversion testing as appropriate.",144,255]
[null,"C9037","User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production.","Inspect user acceptance testing. Determine that it is performed on all user-requested projects. Tests are completed and documented prior to the move into production.",165,255]
[null,"C9038","Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas.","Demonstrate that software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas.",181,255]
[null,"C9040","There is adequate segregation of duties among those who:",null,0,255]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Ensure that mechanisms are in place to identify risks potentially affecting achievement of the entity's objectives, including\n   (1) Changes in operating, economic, and regulatory environments;\n   (2) Entering new markets or lines of business; \n   (3) Offering new products and services;\n   (4) Communication at various levels of management;\n   (5) Business processes; and\n   (6) Information technology and infrastructure."]

{"sheet":"Control Activities Matrix","index":16,"n_rows":106,"n_cols":31,"rows_kept":106,"cut":false,"hidden":true,"merged":[[0,2,1,2],[0,28,0,29],[0,3,0,4],[0,5,0,6],[0,7,0,9],[0,10,0,15],[0,16,0,20],[0,21,0,24]]}
[null,null,"Does it apply?","Cash",null,"Investments and Derivatives",null,"Prepaids, Deferred Charges, Intangibles, and Other Assets",null,null,"Receivables and Revenues",null,null,null,null,null,"Property",null,null,null,null,"Accounts Payable, Accrued Liabilities, and Other Liabilities",null,null,null,"Debt and Related Liabilities and Capital Advances","Income Taxes","Equity","Income, Operating Expenses, and Major Repair and Replacement Expenditures"]
[null,null,null,"Processing Cash Receipts","Processing Disbursements","Managing Investments","Assessing Assets for Impairment","Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","Assesing Assets for Impairment","Amortizing Assets","Processing Leases","Billing Tenants","Processing Adjustments","Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","Recording Prepaid Revenue","Maintaining the Tenant Master File","Acquiring and Safeguarding Property and Equipment","Depreciating Property and Equipment","Disposing Property and Equipment (Sales and Retirements)","Maintaining the Property and Equipment Subledger","Assessing Assets for Impairment","Recording Purchases","Processing Accounts Payable and Accruals","Processing Disbursements","Maintaining the Supplier Master File","Managing Debt and Related Liabilities and Capital Advances","Calculating and Reporting Income Taxes","Recording Equity Transactions","Processing Payroll","Recording Repairs and Maintenance Expenses"]
["C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C3=TRUE, 1, \"\")","v":1}]
["C1001","Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C4=TRUE, 1, \"\")","v":1}]
["C1007","Costs are compared to budget and prior periods at an appropriate level of detail.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1014","System rejects duplicate entry of an invoice from a vendor.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1021","Purchase order, receiving report, and invoice are matched and cancelled prior to payment.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1026","After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1027","Accruals for goods/services received but not invoiced are reviewed.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1029","Accounts payable aging/subledger is reviewed and reconciled to the general ledger.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1069","Changes to the vendor master file are periodically reviewed for reasonableness.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1073","There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1077","There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1084","An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1085","Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1086","Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1087","The check signer reviews all supporting documentation prior to signing the check.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1088","Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C1092","Disbursements that require special approval by HUD are properly documented.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2000","All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2002","Before processing, leases (and cancellations of leases) are reviewed and approved.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2004","Tenant complaints and billing questions are investigated and resolved timely.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2005","Delinquent accounts receivable are reviewed.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2014","Cash receipts are reconciled to general ledger postings daily.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2015","Lockbox receipts are compared to tenant remittances.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2018","The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2027","Only authorized users can modify data in the tenant master records.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2039","A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2052","Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2054","A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2057","Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2062","There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2064","There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2065","There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2068","There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2069","There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2076","The entity uses a lockbox. DROPBOX",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2077","Cash receipts are deposited intact promptly or stored in a secure location.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2079","Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2080","Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2083","Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2084","The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2085","Management has procedures to ensure that current standardized lease contracts and lease addendums are used.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2086","The rent roll is reviewed regularly by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2087","Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C2148","Summary totals of billings are compared to the posting to the control accounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4000","Management tracks asset acquisitions and remaining costs and compares to capital budgets.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4001","Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4003","The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4004","Equipment is located in an appropriately secured area, where access is restricted to authorized personnel.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4007","Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4009","The property and equipment subledger is reviewed and reconciled to the general ledger.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4013","Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4015","Property and equipment depreciation charges are calculated correctly by the automated system and are reviewed for reasonableness by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4016","The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4017","Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4018","Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4025","Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4028","Recorded assets are reviewed for impairment.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4030","A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4043","Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4045","Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4048","Management reviews and approves write‐offs or other adjustments to property accounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4049","Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4050","Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4052","The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C4053","The entity makes periodic reviews and appraisals relative to insurance considerations.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C67=TRUE, 1, \"\")","v":1}]
["C4054","The appropriate approval by management and HUD is required for dispositions of property and equipment.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5002","Interest and dividend income calculations and accruals are reviewed.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5004","Third‐party statements are reconciled to subledger and general ledger account(s).",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5008","Debt and capital advance agreements are reviewed for appropriate classification.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5009","Debt compliance calculations are prepared and reviewed timely.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5011","Financial commitments require approval by senior management and/or those charged with governance.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5013","Leases are reviewed for capitalization.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5015","A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5018","Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5023","Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5033","Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5043","Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5044","Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5045","Dividends and other equity transactions require approval by the owner, board of directors, or general partner.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5049","Bank reconciliations are prepared and reviewed in a timely fashion.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5057","There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5064","Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5065","Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5066","A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5067","Management reviews and approves adjustments to investment and derivatives control accounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5069","The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C5070","Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6000","Access to data and/or transaction files is appropriately restricted.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6017","Standard programmed algorithms perform significant payroll calculations.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6020","The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6022","An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6024","There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6033","Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C6034","Current payrolls are compared with previous payrolls and variances are investigated and documented.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7000","Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7001","Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7002","The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7005","Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7006","The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7010","Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7021","Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7022","A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C7027","Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.",true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]

{"sheet":"CA List","index":17,"n_rows":381,"n_cols":115,"rows_kept":381,"cut":false,"hidden":false,"merged":[[285,1,285,4],[285,14,285,19],[286,1,286,4],[286,14,286,19],[287,1,287,4],[287,14,287,19],[282,1,282,2],[282,4,282,14],[283,1,283,2],[283,4,283,14],[284,1,284,2],[284,4,284,14],[277,4,277,14],[278,4,278,14],[279,4,279,14],[280,1,280,19],[281,1,281,2],[281,4,281,14],[273,1,273,2],[273,4,273,14],[273,16,273,19],[274,4,274,14],[275,4,275,14],[276,4,276,14],[271,1,271,2],[271,4,271,14],[271,16,271,19],[272,1,272,2],[272,4,272,14],[272,16,272,19],[269,1,269,8],[269,9,269,10],[269,11,269,19],[270,1,270,2],[270,4,270,14],[270,16,270,19],[267,1,267,8],[267,9,267,10],[267,11,267,19],[268,1,268,8],[268,9,268,10],[268,11,268,19],[263,1,263,4],[263,9,263,10],[263,14,263,19],[264,1,264,19],[265,1,265,19],[266,1,266,8],[266,9,266,10],[266,11,266,19],[261,1,261,2],[261,4,261,14],[261,16,261,19],[262,1,262,4],[262,9,262,10],[262,14,262,19],[259,1,259,2],[259,4,259,14],[259,16,259,19],[260,1,260,2],[260,4,260,14],[260,16,260,19],[257,1,257,8],[257,9,257,10],[257,11,257,19],[258,1,258,2],[258,4,258,14],[258,16,258,19],[255,1,255,8],[255,9,255,10],[255,11,255,19],[256,1,256,8],[256,9,256,10],[256,11,256,19],[251,1,251,4],[251,9,251,10],[251,14,251,19],[252,1,252,19],[253,1,253,19],[254,1,254,8],[254,9,254,10],[254,11,254,19],[249,1,249,2],[249,4,249,14],[249,16,249,19],[250,1,250,4],[250,9,250,10],[250,14,250,19],[247,1,247,2],[247,4,247,14],[247,16,247,19],[248,1,248,2],[248,4,248,14],[248,16,248,19],[245,1,245,8],[245,9,245,10],[245,11,245,19],[246,1,246,2],[246,4,246,14],[246,16,246,19],[243,1,243,8],[243,9,243,10],[243,11,243,19],[244,1,244,8],[244,9,244,10],[244,11,244,19],[237,1,237,2],[237,4,237,14],[237,16,237,19],[240,1,240,19],[241,1,241,19],[242,1,242,8],[242,9,242,10],[242,11,242,19],[235,1,235,2],[235,4,235,14],[235,16,235,19],[236,1,236,2],[236,4,236,14],[236,16,236,19],[233,1,233,8],[233,9,233,10],[233,11,233,19],[234,1,234,2],[234,4,234,14],[234,16,234,19],[231,1,231,8],[231,9,231,10],[231,11,231,19],[232,1,232,8],[232,9,232,10],[232,11,232,19],[225,1,225,2],[225,4,225,14],[225,16,225,19],[228,1,228,19],[229,1,229,19],[230,1,230,8],[230,9,230,10],[230,11,230,19],[223,1,223,2],[223,4,223,14],[223,16,223,19],[224,1,224,2],[224,4,224,14],[224,16,224,19],[221,1,221,8],[221,9,221,10],[221,11,221,19],[222,1,222,2],[222,4,222,14],[222,16,222,19],[219,1,219,8],[219,9,219,10],[219,11,219,19],[220,1,220,8],[220,9,220,10],[220,11,220,19],[213,1,213,2],[213,4,213,14],[213,16,213,19],[216,1,216,19],[217,1,217,19],[218,1,218,8],[218,9,218,10],[218,11,218,19],[211,1,211,2],[211,4,211,14],[211,16,211,19],[212,1,212,2],[212,4,212,14],[212,16,212,19],[209,1,209,8],[209,9,209,10],[209,11,209,19],[210,1,210,2],[210,4,210,14],[210,16,210,19],[207,1,207,8],[207,9,207,10],[207,11,207,19],[208,1,208,8],[208,9,208,10],[208,11,208,19],[201,1,201,2],[201,4,201,14],[201,16,201,19],[204,1,204,19],[205,1,205,19],[206,1,206,8],[206,9,206,10],[206,11,206,19],[199,1,199,2],[199,4,199,14],[199,16,199,19],[200,1,200,2],[200,4,200,14],[200,16,200,19],[197,1,197,8],[197,9,197,10],[197,11,197,19],[198,1,198,2],[198,4,198,14],[198,16,198,19],[195,1,195,8],[195,9,195,10],[195,11,195,19],[196,1,196,8],[196,9,196,10],[196,11,196,19],[189,1,189,2],[189,4,189,14],[189,16,189,19],[192,1,192,19],[193,1,193,19],[194,1,194,8],[194,9,194,10],[194,11,194,19],[187,1,187,2],[187,4,187,14],[187,16,187,19],[188,1,188,2],[188,4,188,14],[188,16,188,19],[185,1,185,8],[185,9,185,10],[185,11,185,19],[186,1,186,2],[186,4,186,14],[186,16,186,19],[183,1,183,8],[183,9,183,10],[183,11,183,19],[184,1,184,8],[184,9,184,10],[184,11,184,19],[177,1,177,2],[177,4,177,14],[177,16,177,19],[180,1,180,19],[181,1,181,19],[182,1,182,8],[182,9,182,10],[182,11,182,19],[170,1,170,8],[170,9,170,10],[170,11,170,19],[175,1,175,2],[175,4,175,14],[175,16,175,19],[176,1,176,2],[176,4,176,14],[176,16,176,19],[173,1,173,8],[173,9,173,10],[173,11,173,19],[174,1,174,2],[174,4,174,14],[174,16,174,19],[48,22,48,26],[48,27,48,30],[48,34,48,35],[156,1,156,19],[157,1,157,19],[158,1,158,8],[158,9,158,10],[158,11,158,19],[163,1,163,2],[163,4,163,14],[163,16,163,19],[161,1,161,8],[161,9,161,10],[161,11,161,19],[162,1,162,2],[162,4,162,14],[162,16,162,19],[44,1,44,4],[44,9,44,10],[44,14,44,19],[45,1,45,19],[48,9,48,10],[48,11,48,12],[48,13,48,15],[48,16,48,21],[42,1,42,4],[42,9,42,10],[42,14,42,19],[43,1,43,4],[43,9,43,10],[43,14,43,19],[40,1,40,2],[40,4,40,14],[40,16,40,19],[41,1,41,2],[41,4,41,14],[41,16,41,19],[36,1,36,19],[37,1,37,19],[38,1,38,2],[38,4,38,14],[38,16,38,19],[39,1,39,2],[39,4,39,14],[39,16,39,19],[34,2,34,12],[34,14,34,16],[34,17,34,19],[35,2,35,12],[35,14,35,16],[35,17,35,19],[32,2,32,12],[32,14,32,16],[32,17,32,19],[32,22,32,24],[33,2,33,12],[33,14,33,16],[33,17,33,19],[30,2,30,12],[30,14,30,16],[30,17,30,19],[31,2,31,12],[31,14,31,16],[31,17,31,19],[28,1,28,9],[28,14,28,16],[28,17,28,19],[29,2,29,12],[29,14,29,16],[29,17,29,19],[24,2,24,12],[24,14,24,16],[24,17,24,19],[25,1,25,19],[26,1,26,19],[27,1,27,19],[22,2,22,12],[22,14,22,16],[22,17,22,19],[23,2,23,12],[23,14,23,16],[23,17,23,19],[20,2,20,12],[20,14,20,16],[20,17,20,19],[21,2,21,12],[21,14,21,16],[21,17,21,19],[18,2,18,12],[18,14,18,16],[18,17,18,19],[19,2,19,12],[19,14,19,16],[19,17,19,19],[14,1,14,19],[15,1,15,19],[16,1,16,19],[17,1,17,9],[17,14,17,16],[17,17,17,19],[12,2,12,12],[12,14,12,16],[12,17,12,19],[13,2,13,12],[13,14,13,16],[13,17,13,19],[10,2,10,12],[10,14,10,16],[10,17,10,19],[11,2,11,12],[11,14,11,16],[11,17,11,19],[9,2,9,12],[9,14,9,16],[9,17,9,19],[6,2,6,12],[6,14,6,16],[6,17,6,19],[7,2,7,12],[7,14,7,16],[7,17,7,19],[1,1,1,19],[2,1,2,19],[3,1,3,19],[4,1,4,19],[5,1,5,9],[5,14,5,16],[5,17,5,19],[8,2,8,12],[8,14,8,16],[8,17,8,19],[380,2,380,8],[374,2,374,3],[374,4,374,7],[374,8,374,10],[375,2,375,3],[375,4,375,7],[375,8,375,10],[376,2,376,3],[376,4,376,7],[376,8,376,10],[159,1,159,8],[159,9,159,10],[159,11,159,19],[160,1,160,8],[160,9,160,10],[378,2,378,4],[378,7,378,10],[379,2,379,4],[379,7,379,10],[160,11,160,19],[164,1,164,2],[164,4,164,14],[164,16,164,19],[171,1,171,8],[171,9,171,10],[171,11,171,19],[172,1,172,8],[172,9,172,10],[172,11,172,19],[165,1,165,2],[165,4,165,14],[165,16,165,19],[168,1,168,19],[169,1,169,19],[377,2,377,4],[377,7,377,10],[370,2,370,10],[371,2,371,3],[371,4,371,7],[371,8,371,10],[372,2,372,3],[372,4,372,7],[372,8,372,10],[373,2,373,3],[373,4,373,7],[373,8,373,10],[48,88,48,89],[48,90,48,91],[48,92,48,94],[48,95,48,100],[48,101,48,105],[48,106,48,109],[48,113,48,114],[48,60,48,61],[48,62,48,63],[48,64,48,66],[48,67,48,72],[48,73,48,77],[48,78,48,81],[48,85,48,86]]}
[]
[null,"Principle Evaluation - Control Activities"]
[null,"Principle 10: Selects and Develops Control Activities"]
[null,"COSO - The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels."]
[null,"Green Book - Management should design control activities to achieve objectives and respond to risks."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Integrates with Risk Assessment - Control activities help ensure that risk responses that address and mitigate risks are carried out.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Considers Entity-Specific Factors - Management considers how the environment, complexity, nature, and scope of its operations, as well as the specific characteristics of its organization, affect the selection and development of control activities.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Determines Relevant Business Processes - Management determines which relevant business processes require control activities.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Evaluates a Mix of Control Activity Types - Control activities include a range and variety of controls and may include a balance of approaches to mitigate risks, considering both manual and automated controls, and preventive and detective controls.",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Considers at What Level Activities Are Applied - Management considers control activities at various levels in the entity.",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Addresses Segregation of Duties - Management segregates incompatible duties, and where such segregation is not practical management selects and develops alternative control activities.",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Response to Objectives and Risks",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 11: Selects and Develops General Controls over Technology"]
[null,"COSO - The organization selects and develops general control activities over technology to support the achievement of objectives.\n"]
[null,"Green Book - Management should design the entity’s information system and related control activities to achieve objectives and respond to risks."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Determines Dependency between the Use of Technology in Business Processes and Technology General Controls - Management understands and determines the dependency and linkage between business processes, automated control activities, and technology general controls.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Design of the Entity's Information System",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"X",null,"X"]
[null,"•","Design of Appropriate Type of Control Activities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"X",null,"X"]
[null,"•","Establishes Relevant Technology Infrastructure Control Activities - Management selects and develops control activities over the technology infrastructure, which are designed and implemented to help ensure the completeness, accuracy, and availability of technology processing. (Design of Information Technology Infrastructure)",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","Establishes Relevant Security Management Process Control Activities - Management selects and develops control activities that are designed and implemented to restrict technology access rights to authorized users commensurate with their job responsibilities and to protect the entity’s assets from external threats.  (Design of Security Management)",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","Establishes Relevant Technology Acquisition, Development, and Maintenance Process Control Activities - Management selects and develops control activities over the acquisition, development, and maintenance of technology and its infrastructure to achieve management’s objectives.",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 12: Deploys through Policies and Procedures"]
[null,"COSO - The organization deploys control activities through policies that establish what is expected and procedures that put policies into action."]
[null,"Green Book - Management should implement control activities through policies."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Establishes Policies and Procedures to Support Deployment of Management’s Directives - Management establishes control activities that are built into business processes and employees’ day-to-day activities through policies establishing what is expected and relevant procedures specifying actions. (Documentation of Responsibilities through Policies)",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Establishes Responsibility and Accountability for Executing Policies and Procedures - Management establishes responsibility and accountability for control activities with management (or other designated personnel) of the business unit or function in which the relevant risks reside.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Performs in a Timely Manner - Responsible personnel perform control activities in a timely manner as defined by the policies and procedures.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Takes Corrective Action - Responsible personnel investigate and act on matters identified as a result of executing control activities.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Performs Using Competent Personnel - Competent personnel with sufficient authority perform control activities with diligence and continuing focus.",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","Reassesses Policies and Procedures - Management periodically reviews control activities to determine their continued relevance, and refreshes them when necessary.",null,null,null,null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Controls to be identified in indivdual audit sections for key accounts and significant processes."]
[null,"Deficiencies Applicable to Principle 12"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,null,null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,"Is the principle, or attribute present and functioning?",null,null,null,null,null,null,null,"--Select--",null,null,null,null,"If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,null,null,null,null,null,"--Select--",null,null,null,null,"If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]
[]
[null,null,null,null,null,null,null,null,{"$f":"COUNTIF(G51:G155,TRUE)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(AND(I48>0,I49>0),1,0)","v":0},{"$f":"COUNTIF(I51:I155,\"Yes\")","v":0},"Cash",null,"Investments and Derivatives",null,"Prepaids, Deferred Charges, Intangibles, and Other Assets",null,null,"Receivables and Revenues",null,null,null,null,null,"Property",null,null,null,null,"Accounts Payable, Accrued Liabilities, and Other Liabilities",null,null,null,"Debt and Related Liabilities and Capital Advances","Income Taxes","Equity","Income, Operating Expenses, and Major Repair and Replacement Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cash",null,"Investments and Derivatives",null,"Prepaids, Deferred Charges, Intangibles, and Other Assets",null,null,"Receivables and Revenues",null,null,null,null,null,"Property",null,null,null,null,"Accounts Payable, Accrued Liabilities, and Other Liabilities",null,null,null,"Debt and Related Liabilities and Capital Advances","Income Taxes","Equity","Income, Operating Expenses, and Major Repair and Replacement Expenditures",null,null,"Cash",null,"Investments and Derivatives",null,"Prepaids, Deferred Charges, Intangibles, and Other Assets",null,null,"Receivables and Revenues",null,null,null,null,null,"Property",null,null,null,null,"Accounts Payable, Accrued Liabilities, and Other Liabilities",null,null,null,"Debt and Related Liabilities and Capital Advances","Income Taxes","Equity","Income, Operating Expenses, and Major Repair and Replacement Expenditures"]
[null,{"$f":"HiddenPrinciplesCA!F5","v":"#REF!"},null,"C#","Principle","Assertions","Does it apply?","Walk Through W/P Ref.","Key Control for Testing? ","Processing Cash Receipts","Processing Disbursements","Managing Investments","Assessing Assets for Impairment","Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","Assesing Assets for Impairment","Amortizing Assets","Processing Leases","Billing Tenants","Processing Adjustments","Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","Recording Prepaid Revenue","Maintaining the Tenant Master File","Acquiring and Safeguarding Property and Equipment","Depreciating Property and Equipment","Disposing Property and Equipment (Sales and Retirements)","Maintaining the Property and Equipment Subledger","Assessing Assets for Impairment","Recording Purchases","Processing Accounts Payable and Accruals","Processing Disbursements","Maintaining the Supplier Master File","Managing Debt and Related Liabilities and Capital Advances","Calculating and Reporting Income Taxes","Recording Equity Transactions","Processing Payroll","Recording Repairs and Maintenance Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Cash Receipts","Processing Disbursements","Managing Investments","Assessing Assets for Impairment","Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","Assesing Assets for Impairment","Amortizing Assets","Processing Leases","Billing Tenants","Processing Adjustments","Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","Recording Prepaid Revenue","Maintaining the Tenant Master File","Acquiring and Safeguarding Property and Equipment","Depreciating Property and Equipment","Disposing Property and Equipment (Sales and Retirements)","Maintaining the Property and Equipment Subledger","Assessing Assets for Impairment","Recording Purchases","Processing Accounts Payable and Accruals","Processing Disbursements","Maintaining the Supplier Master File","Managing Debt and Related Liabilities and Capital Advances","Calculating and Reporting Income Taxes","Recording Equity Transactions","Processing Payroll","Recording Repairs and Maintenance Expenses",null,"Processing Cash Receipts","Processing Disbursements","Managing Investments","Assessing Assets for Impairment","Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","Assesing Assets for Impairment","Amortizing Assets","Processing Leases","Billing Tenants","Processing Adjustments","Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","Recording Prepaid Revenue","Maintaining the Tenant Master File","Acquiring and Safeguarding Property and Equipment","Depreciating Property and Equipment","Disposing Property and Equipment (Sales and Retirements)","Maintaining the Property and Equipment Subledger","Assessing Assets for Impairment","Recording Purchases","Processing Accounts Payable and Accruals","Processing Disbursements","Maintaining the Supplier Master File","Managing Debt and Related Liabilities and Capital Advances","Calculating and Reporting Income Taxes","Recording Equity Transactions","Processing Payroll","Recording Repairs and Maintenance Expenses"]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E51)/75)+1)","v":"lr\nlr\n"},{"$f":"LEFT(E51,5)","v":"Manag"},1,{"$f":"CAPivotTable!B4","v":"C1000"},{"$f":"IFERROR(VLOOKUP(D51,CAstuffandfluff,2,FALSE), \"\")","v":"Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results."},{"$f":"IFERROR(VLOOKUP(D51,AssertionsTable,2,FALSE), \"\")","v":"E/O, C,\nV, R/O, A/CL, CO"},false,null,"--Select--",{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,25), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,26), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,27), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,28), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,29), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,30), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,31), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,32), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,33), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,34), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,35), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,36), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,37), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51, MatrixOfRedundancyUSE, 38), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,39), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,40), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,41), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,42), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,43), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,44), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,45), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,46), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,47), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,48), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,49), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,50), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,51), \"\")","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 51",1,{"$f":"IF(AND($I51=\"Yes\",J51=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I51=\"Yes\",K51=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$51=TRUE,J51=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$51=TRUE,K51=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E52)/75)+1)","v":"lr\nlr\n"},{"$f":"LEFT(E52,5)","v":"Manag"},2,{"$f":"CAPivotTable!B5","v":"C1001"},"Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","E/O, R/O",false,null,"--Select--",0,0,0,0,1,0,0,0,0,0,0,0,0,1,0,0,0,0,1,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 52",2,{"$f":"IF(AND($I52=\"Yes\",J52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",K52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",L52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",M52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",N52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",O52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",P52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",Q52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",R52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",S52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",T52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",U52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",V52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",W52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",X52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",Y52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",Z52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AA52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AB52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AC52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AD52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AE52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AF52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AG52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AH52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AI52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I52=\"Yes\",AJ52=1),TRUE,FALSE)","v":false},null,{"$f":"IF(AND($G$52=TRUE,J52=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$52=TRUE,K52=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n","Costs",3,{"$f":"CAPivotTable!B6","v":"C1007"},"Costs are compared to budget and prior periods at an appropriate level of detail.","E/O, C,\nV, R/O, A/CL, CO",null,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 53",3,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$53=TRUE,J53=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$53=TRUE,K53=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",{"$f":"LEFT(E54,5)","v":"Syste"},4,{"$f":"CAPivotTable!B7","v":"C1014"},"System rejects duplicate entry of an invoice from a vendor.","E/O, R/O, A/CL",null,null,"--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,0,0,0,0,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 54",4,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$54=TRUE,J54=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$54=TRUE,K54=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n","Purch",5,{"$f":"CAPivotTable!B8","v":"C1021"},"Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C, R/O, A/CL, CO",false,null,"--Select--",0,1,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,1,0,0,0,0,0,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 55",5,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$55=TRUE,J55=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$55=TRUE,K55=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n","After",6,{"$f":"CAPivotTable!B9","v":"C1026"},"After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.","E/O, C, R/O, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 56",6,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$56=TRUE,J56=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$56=TRUE,K56=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n","Accru",7,{"$f":"CAPivotTable!B10","v":"C1027"},"Accruals for goods/services received but not invoiced are reviewed.","C, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 57",7,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$57=TRUE,J57=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$57=TRUE,K57=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n","Accou",8,{"$f":"CAPivotTable!B11","v":"C1029"},"Accounts payable aging/subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 58",8,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$58=TRUE,J58=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$58=TRUE,K58=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n","Chang",9,{"$f":"CAPivotTable!B12","v":"C1069"},"Changes to the vendor master file are periodically reviewed for reasonableness.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 59",9,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$59=TRUE,J59=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$59=TRUE,K59=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E60)/39)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,10,{"$f":"CAPivotTable!B13","v":"C1073"},"There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 60",10,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$60=TRUE,J60=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$60=TRUE,K60=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\nlr\nlr\n",null,11,{"$f":"CAPivotTable!B14","v":"C1077"},"There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.","E/O, R/O",false,null,"--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 61",11,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$61=TRUE,J61=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$61=TRUE,K61=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,12,{"$f":"CAPivotTable!B15","v":"C1084"},"An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 62",12,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$62=TRUE,J62=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$62=TRUE,K62=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,13,{"$f":"CAPivotTable!B16","v":"C1085"},"Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.","E/O, C",false,null,"--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 63",13,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$63=TRUE,J63=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$63=TRUE,K63=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,14,{"$f":"CAPivotTable!B17","v":"C1086"},"Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.","E/O, C",false,null,"--Select--",0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 64",14,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$64=TRUE,J64=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$64=TRUE,K64=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,15,{"$f":"CAPivotTable!B18","v":"C1087"},"The check signer reviews all supporting documentation prior to signing the check.","E/O, R/O, A/CL",false,null,"--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 65",15,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$65=TRUE,J65=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$65=TRUE,K65=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,16,{"$f":"CAPivotTable!B19","v":"C1088"},{"$f":"IFERROR(VLOOKUP(D66,CAstuffandfluff,2,FALSE), \"\")","v":"Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount."},{"$f":"IFERROR(VLOOKUP(D66,AssertionsTable,2,FALSE), \"\")","v":"E/O"},false,null,"--Select--",{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,25), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,26), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,27), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,28), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,29), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,30), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,31), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,32), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,33), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,34), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,35), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,36), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,37), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66, MatrixOfRedundancyUSE, 38), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,39), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,40), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,41), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,42), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,43), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,44), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,45), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,46), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,47), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,48), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,49), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,50), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D66,MatrixOfRedundancyUSE,51), \"\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 66",16,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$66=TRUE,J66=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$66=TRUE,K66=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,17,{"$f":"CAPivotTable!B20","v":"C1092"},"Disbursements that require special approval by HUD are properly documented.","E/O, C, A/CL",false,null,"--Select--",0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 67",17,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$67=TRUE,J67=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$67=TRUE,K67=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,18,{"$f":"CAPivotTable!B21","v":"C2000"},"All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.","E/O, V, R/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 68",18,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$68=TRUE,J68=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$68=TRUE,K68=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,19,{"$f":"CAPivotTable!B22","v":"C2002"},"Before processing, leases (and cancellations of leases) are reviewed and approved.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 69",19,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$69=TRUE,J69=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$69=TRUE,K69=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,20,{"$f":"CAPivotTable!B23","v":"C2004"},"Tenant complaints and billing questions are investigated and resolved timely.","E/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 70",20,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$70=TRUE,J70=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$70=TRUE,K70=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,21,{"$f":"CAPivotTable!B24","v":"C2005"},"Delinquent accounts receivable are reviewed.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",1,0,0,0,0,0,0,1,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 71",21,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$71=TRUE,J71=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$71=TRUE,K71=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,22,{"$f":"CAPivotTable!B25","v":"C2014"},"Cash receipts are reconciled to general ledger postings daily.","E/O, V, R/O, CO",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 72",22,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$72=TRUE,J72=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$72=TRUE,K72=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,23,{"$f":"CAPivotTable!B26","v":"C2015"},"Lockbox receipts are compared to tenant remittances.","E/O, C, R/O, A/CL, CO",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 73",23,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$73=TRUE,J73=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$73=TRUE,K73=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,24,{"$f":"CAPivotTable!B27","v":"C2018"},"The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","E/O, C, A/CL, CO",false,null,"--Select--",1,0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 74",24,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$74=TRUE,J74=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$74=TRUE,K74=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,25,{"$f":"CAPivotTable!B28","v":"C2027"},"Only authorized users can modify data in the tenant master records.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 75",25,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$75=TRUE,J75=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$75=TRUE,K75=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\nlr\n",null,26,{"$f":"CAPivotTable!B29","v":"C2039"},"A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 76",26,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$76=TRUE,J76=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$76=TRUE,K76=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,27,{"$f":"CAPivotTable!B30","v":"C2052"},"Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.","A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 77",27,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$77=TRUE,J77=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$77=TRUE,K77=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,28,{"$f":"CAPivotTable!B31","v":"C2054"},"A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 78",28,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$78=TRUE,J78=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$78=TRUE,K78=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,29,{"$f":"CAPivotTable!B32","v":"C2057"},"Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense.","V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 79",29,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$79=TRUE,J79=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$79=TRUE,K79=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E80)/45)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,30,{"$f":"CAPivotTable!B33","v":"C2062"},"There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,1,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 80",30,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$80=TRUE,J80=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$80=TRUE,K80=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E81)/48)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,31,{"$f":"CAPivotTable!B34","v":"C2064"},"There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","E/O, C,\nV, R/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 81",31,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$81=TRUE,J81=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$81=TRUE,K81=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E82)/65)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,32,{"$f":"CAPivotTable!B35","v":"C2065"},"There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts","E/O, C, R/O, A/CL, CO",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 82",32,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$82=TRUE,J82=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$82=TRUE,K82=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E83)/45)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,33,{"$f":"CAPivotTable!B36","v":"C2068"},"There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.","E/O, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 83",33,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$83=TRUE,J83=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$83=TRUE,K83=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E84)/45)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,34,{"$f":"CAPivotTable!B37","v":"C2069"},"There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.","E/O, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 84",34,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$84=TRUE,J84=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$84=TRUE,K84=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,35,{"$f":"CAPivotTable!B38","v":"C2076"},"The entity uses a lockbox. DROPBOX","E/O",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 85",35,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$85=TRUE,J85=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$85=TRUE,K85=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,36,{"$f":"CAPivotTable!B39","v":"C2077"},"Cash receipts are deposited intact promptly or stored in a secure location.","E/O, C, CO",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 86",36,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$86=TRUE,J86=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$86=TRUE,K86=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,37,{"$f":"CAPivotTable!B40","v":"C2079"},"Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.","E/O, C, A/CL",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 87",37,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$87=TRUE,J87=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$87=TRUE,K87=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,38,{"$f":"CAPivotTable!B41","v":"C2080"},"Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.","C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 88",38,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$88=TRUE,J88=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$88=TRUE,K88=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\nlr\n",null,39,{"$f":"CAPivotTable!B42","v":"C2083"},"Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds","R/O, V, A/CL",false,null,"--Select--",1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 89",39,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$89=TRUE,J89=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$89=TRUE,K89=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n","The r",40,{"$f":"CAPivotTable!B43","v":"C2084"},"The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations.","E/O, C, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 90",40,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$90=TRUE,J90=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$90=TRUE,K90=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,41,{"$f":"CAPivotTable!B44","v":"C2085"},"Management has procedures to ensure that current standardized lease contracts and lease addendums are used.","E/O, C,\nR/O, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 91",41,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$91=TRUE,J91=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$91=TRUE,K91=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,42,{"$f":"CAPivotTable!B45","v":"C2086"},"The rent roll is reviewed regularly by management.","C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 92",42,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$92=TRUE,J92=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$92=TRUE,K92=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,43,{"$f":"CAPivotTable!B46","v":"C2087"},"Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay.","V, R/O",false,null,"--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 93",43,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$93=TRUE,J93=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$93=TRUE,K93=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,44,{"$f":"CAPivotTable!B47","v":"C2148"},"Summary totals of billings are compared to the posting to the control accounts.","E/O, C, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 94",44,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$94=TRUE,J94=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$94=TRUE,K94=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,45,{"$f":"CAPivotTable!B48","v":"C4000"},"Management tracks asset acquisitions and remaining costs and compares to capital budgets.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 95",45,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$95=TRUE,J95=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$95=TRUE,K95=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,46,{"$f":"CAPivotTable!B49","v":"C4001"},"Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 96",46,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$96=TRUE,J96=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$96=TRUE,K96=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,47,{"$f":"CAPivotTable!B50","v":"C4003"},"The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 97",47,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$97=TRUE,J97=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$97=TRUE,K97=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,48,{"$f":"CAPivotTable!B51","v":"C4004"},"Equipment is located in an appropriately secured area, where access is restricted to authorized personnel.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 98",48,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$98=TRUE,J98=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$98=TRUE,K98=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,49,{"$f":"CAPivotTable!B52","v":"C4007"},"Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment.","E/O, C,\nV, R/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,1,0,0,0,0,0,0,0,0,0,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 99",49,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$99=TRUE,J99=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$99=TRUE,K99=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,50,{"$f":"CAPivotTable!B53","v":"C4009"},"The property and equipment subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,1,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 100",50,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$100=TRUE,J100=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$100=TRUE,K100=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,51,{"$f":"CAPivotTable!B54","v":"C4013"},"Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 101",51,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$101=TRUE,J101=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$101=TRUE,K101=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,52,{"$f":"CAPivotTable!B55","v":"C4015"},"Property and equipment depreciation charges are calculated correctly by the automated system and are reviewed for reasonableness by management.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 102",52,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$102=TRUE,J102=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$102=TRUE,K102=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,53,{"$f":"CAPivotTable!B56","v":"C4016"},"The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 103",53,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$103=TRUE,J103=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$103=TRUE,K103=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,54,{"$f":"CAPivotTable!B57","v":"C4017"},"Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal.","V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 104",54,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$104=TRUE,J104=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$104=TRUE,K104=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,55,{"$f":"CAPivotTable!B58","v":"C4018"},"Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management.","V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 105",55,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$105=TRUE,J105=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$105=TRUE,K105=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,56,{"$f":"CAPivotTable!B59","v":"C4025"},"Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments.","V, A/CL",false,null,"--Select--",0,0,0,1,0,1,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 106",56,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$106=TRUE,J106=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$106=TRUE,K106=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,57,{"$f":"CAPivotTable!B60","v":"C4028"},"Recorded assets are reviewed for impairment.","V",false,null,"--Select--",0,0,0,1,0,1,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 107",57,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$107=TRUE,J107=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$107=TRUE,K107=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,58,{"$f":"CAPivotTable!B61","v":"C4030"},"A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","V, A/CL",false,null,"--Select--",0,0,0,1,0,1,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 108",58,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$108=TRUE,J108=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$108=TRUE,K108=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,59,{"$f":"CAPivotTable!B62","v":"C4043"},"Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP.","E/O, C, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 109",59,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$109=TRUE,J109=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$109=TRUE,K109=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,60,{"$f":"CAPivotTable!B63","v":"C4045"},"Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 110",60,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$110=TRUE,J110=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$110=TRUE,K110=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,61,{"$f":"CAPivotTable!B64","v":"C4048"},"Management reviews and approves write‐offs or other adjustments to property accounts.","E/O, C,\nR/O, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 111",61,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$111=TRUE,J111=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$111=TRUE,K111=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,62,{"$f":"CAPivotTable!B65","v":"C4049"},"Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for.","E/O, C",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 112",62,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$112=TRUE,J112=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$112=TRUE,K112=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,63,{"$f":"CAPivotTable!B66","v":"C4050"},"Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","E/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 113",63,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$113=TRUE,J113=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$113=TRUE,K113=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,64,{"$f":"CAPivotTable!B67","v":"C4052"},"The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 114",64,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$114=TRUE,J114=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$114=TRUE,K114=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,65,{"$f":"CAPivotTable!B68","v":"C4053"},"The entity makes periodic reviews and appraisals relative to insurance considerations.","E/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 115",65,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$115=TRUE,J115=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$115=TRUE,K115=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E116)/75)+1)","v":"lr\nlr\n"},null,66,{"$f":"CAPivotTable!B69","v":"C4054"},"The appropriate approval by management and HUD is required for dispositions of property and equipment.","E/O, C,\nR/O, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 116",66,{"$f":"IF(AND($I116=\"Yes\",J116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",K116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",L116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",M116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",N116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",O116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",P116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",Q116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",R116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",S116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",T116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",U116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",V116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",W116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",X116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",Y116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",Z116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AA116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AB116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AC116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AD116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AE116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AF116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AG116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AH116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AI116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($I116=\"Yes\",AJ116=1),TRUE,FALSE)","v":false},null,{"$f":"IF(AND($G$116=TRUE,J116=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$116=TRUE,K116=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,67,{"$f":"CAPivotTable!B70","v":"C5002"},"Interest and dividend income calculations and accruals are reviewed.","C, V, A/CL, CO",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 117",67,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$117=TRUE,J117=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$117=TRUE,K117=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,68,{"$f":"CAPivotTable!B71","v":"C5004"},"Third‐party statements are reconciled to subledger and general ledger account(s).","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 118",68,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$118=TRUE,J118=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$118=TRUE,K118=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,69,{"$f":"CAPivotTable!B72","v":"C5008"},"Debt and capital advance agreements are reviewed for appropriate classification.","A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 119",69,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$119=TRUE,J119=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$119=TRUE,K119=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,70,{"$f":"CAPivotTable!B73","v":"C5009"},"Debt compliance calculations are prepared and reviewed timely.","V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 120",70,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$120=TRUE,J120=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$120=TRUE,K120=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,71,{"$f":"CAPivotTable!B74","v":"C5011"},"Financial commitments require approval by senior management and/or those charged with governance.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 121",71,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$121=TRUE,J121=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$121=TRUE,K121=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,72,{"$f":"CAPivotTable!B75","v":"C5013"},"Leases are reviewed for capitalization.","C, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 122",72,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$122=TRUE,J122=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$122=TRUE,K122=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,73,{"$f":"CAPivotTable!B76","v":"C5015"},"A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 123",73,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$123=TRUE,J123=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$123=TRUE,K123=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,74,{"$f":"CAPivotTable!B77","v":"C5018"},"Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity.","E/O, R/O",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 124",74,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$124=TRUE,J124=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$124=TRUE,K124=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,75,{"$f":"CAPivotTable!B78","v":"C5023"},"Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated.","C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 125",75,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$125=TRUE,J125=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$125=TRUE,K125=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,76,{"$f":"CAPivotTable!B79","v":"C5033"},"Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures.","E/O, R/O",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 126",76,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$126=TRUE,J126=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$126=TRUE,K126=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,77,{"$f":"CAPivotTable!B80","v":"C5043"},"Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 127",77,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$127=TRUE,J127=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$127=TRUE,K127=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,78,{"$f":"CAPivotTable!B81","v":"C5044"},"Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 128",78,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$128=TRUE,J128=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$128=TRUE,K128=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,79,{"$f":"CAPivotTable!B82","v":"C5045"},"Dividends and other equity transactions require approval by the owner, board of directors, or general partner.","E/O, R/O",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 129",79,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$129=TRUE,J129=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$129=TRUE,K129=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,80,{"$f":"CAPivotTable!B83","v":"C5049"},"Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",1,1,1,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,1,0,1,0,1,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 130",80,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$130=TRUE,J130=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$130=TRUE,K130=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E131)/45)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,81,{"$f":"CAPivotTable!B84","v":"C5057"},"There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",1,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 131",81,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$131=TRUE,J131=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$131=TRUE,K131=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,82,{"$f":"CAPivotTable!B85","v":"C5064"},"Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity.","A/CL",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 132",82,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$132=TRUE,J132=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$132=TRUE,K132=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,83,{"$f":"CAPivotTable!B86","v":"C5065"},"Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments.","V, A/CL",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 133",83,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$133=TRUE,J133=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$133=TRUE,K133=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,84,{"$f":"CAPivotTable!B87","v":"C5066"},"A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies.","V, A/CL",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 134",84,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$134=TRUE,J134=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$134=TRUE,K134=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,85,{"$f":"CAPivotTable!B88","v":"C5067"},"Management reviews and approves adjustments to investment and derivatives control accounts.","E/O, C,\nR/O, V, A/CL, CO",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 135",85,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$135=TRUE,J135=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$135=TRUE,K135=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,86,{"$f":"CAPivotTable!B89","v":"C5069"},"The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds.","A/CL",false,null,"--Select--",0,0,1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 136",86,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$136=TRUE,J136=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$136=TRUE,K136=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,87,{"$f":"CAPivotTable!B90","v":"C5070"},"Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",1,1,0,0,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,0,1,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 137",87,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$137=TRUE,J137=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$137=TRUE,K137=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,88,{"$f":"CAPivotTable!B91","v":"C6000"},"Access to data and/or transaction files is appropriately restricted.","E/O, C, R/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 138",88,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$138=TRUE,J138=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$138=TRUE,K138=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n",null,89,{"$f":"CAPivotTable!B92","v":"C6017"},"Standard programmed algorithms perform significant payroll calculations.","A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 139",89,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$139=TRUE,J139=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$139=TRUE,K139=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,90,{"$f":"CAPivotTable!B93","v":"C6020"},"The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 140",90,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$140=TRUE,J140=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$140=TRUE,K140=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,91,{"$f":"CAPivotTable!B94","v":"C6022"},"An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 141",91,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$141=TRUE,J141=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$141=TRUE,K141=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E142)/40)+1)","v":"lr\nlr\nlr\nlr\nlr\nlr\nlr\n"},null,92,{"$f":"CAPivotTable!B95","v":"C6024"},"There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received.","E/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 142",92,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$142=TRUE,J142=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$142=TRUE,K142=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,93,{"$f":"CAPivotTable!B96","v":"C6033"},"Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management.","E/O, C, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 143",93,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$143=TRUE,J143=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$143=TRUE,K143=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,94,{"$f":"CAPivotTable!B97","v":"C6034"},"Current payrolls are compared with previous payrolls and variances are investigated and documented.","E/O, C, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 144",94,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$144=TRUE,J144=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$144=TRUE,K144=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,95,{"$f":"CAPivotTable!B98","v":"C7000"},"Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts.","E/O, C, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 145",95,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$145=TRUE,J145=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$145=TRUE,K145=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n",null,96,{"$f":"CAPivotTable!B99","v":"C7001"},"Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 146",96,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$146=TRUE,J146=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$146=TRUE,K146=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n",null,97,{"$f":"CAPivotTable!B100","v":"C7002"},"The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer.","E/O, C, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 147",97,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$147=TRUE,J147=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$147=TRUE,K147=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\nlr\n",null,98,{"$f":"CAPivotTable!B101","v":"C7005"},"Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts.","E/O, C, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 148",98,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$148=TRUE,J148=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$148=TRUE,K148=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\nlr\nlr\n",null,99,{"$f":"CAPivotTable!B102","v":"C7006"},"The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis.","V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 149",99,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$149=TRUE,J149=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$149=TRUE,K149=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\nlr\n",null,100,{"$f":"CAPivotTable!B103","v":"C7010"},"Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period.","E/O, C, V, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 150",100,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$150=TRUE,J150=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$150=TRUE,K150=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n","Journ",101,{"$f":"CAPivotTable!B104","v":"C7021"},"Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 151",101,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$151=TRUE,J151=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$151=TRUE,K151=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[{"$f":"REPT(\"lr\"&CHAR(10),(LEN(E152)/55)+1)","v":"lr\nlr\nlr\nlr\n"},"A sup",102,{"$f":"CAPivotTable!B105","v":"C7022"},"A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies.","E/O, C,\nV, R/O, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 152",102,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$152=TRUE,J152=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$152=TRUE,K152=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\n","Proce",103,{"$f":"CAPivotTable!B106","v":"C7027"},"Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes.","E/O, C, V, A/CL",false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 153",103,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$153=TRUE,J153=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$153=TRUE,K153=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\nlr\nlr\n","An in",104,{"$f":"CAPivotTable!B107","v":"C8031"},"An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO",false,null,"--Select--",0,0,0,1,0,1,0,0,0,0,1,1,0,0,0,0,0,1,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 154",104,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$154=TRUE,J154=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$154=TRUE,K154=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
["lr\n","",105,{"$f":"CAPivotTable!B108","v":"Grand Total"},"",0,false,null,"--Select--",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Row 155",105,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,null,{"$f":"IF(AND($G$155=TRUE,J155=1),TRUE,FALSE)","v":false},{"$f":"IF(AND($G$155=TRUE,K155=1),TRUE,FALSE)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false,false]
[]
[null,"CASH AND RESTRICTED DEPOSITS"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B157))","v":"Deficiencies Applicable to Cash And Restricted Deposits"}]
[null,"Auditor's overall assessment of the control activities related to cash. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"RECEIVABLES AND REVENUES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B169))","v":"Deficiencies Applicable to Receivables And Revenues"}]
[null,"Auditor's overall assessment of the control activities related to receivables and revenues. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"INVESTMENTS AND DERIVATIVES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B181))","v":"Deficiencies Applicable to Investments And Derivatives"}]
[null,"Auditor's overall assessment of the control activities related to investments and derivatives. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"PREPAIDS, DEFERRED CHARGES, INTANGIBLES, AND OTHER ASSETS"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B193))","v":"Deficiencies Applicable to Prepaids, Deferred Charges, Intangibles, And Other Assets"}]
[null,"Auditor's overall assessment of the control activities related to prepaids, deferred charges, intangibles, and other assets. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"PROPERTY"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B205))","v":"Deficiencies Applicable to Property"}]
[null,"Auditor's overall assessment of the control activities related to property. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"ACCOUNTS PAYABLE, ACCRUED LIABILITIES, AND OTHER LIABILITIES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B217))","v":"Deficiencies Applicable to Accounts Payable, Accrued Liabilities, And Other Liabilities"}]
[null,"Auditor's overall assessment of the control activities related to accounts payable, accrued liabilities, and other liabilities. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B229))","v":"Deficiencies Applicable to Debt And Related Liabilities And Capital Advances"}]
[null,"Auditor's overall assessment of the control activities related to debt and related liabilities and capital advances. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"INCOME TAXES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B241))","v":"Deficiencies Applicable to Income Taxes"}]
[null,"Auditor's overall assessment of the control activities related to income taxes. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"EQUITY"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B253))","v":"Deficiencies Applicable to Equity"}]
[null,"Auditor's overall assessment of the control activities related to equity. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B265))","v":"Deficiencies Applicable to Income, Operating Expenses, And Major Repair And Replacement Expenditures"}]
[null,"Auditor's overall assessment of the control activities related to income, operating expenses, and major repair and replacement expenditures. ",null,null,null,null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Deficiencies Applicable to Control Activities"]
[null,null,"Identification No.",null,"Internal control deficiency description",null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,null,"Evaluate Control Activities using judgment.**",null,null,"Y/N",null,"Comments"]
[null,null,"Are Control Activities present and functioning?",null,null,"Yes",null,"If no, this is a mandatory material weakness.  "]
[null,null,"Is there a weakness in the function of Control Activities?",null,null,"No",null,"If yes, this is a mandatory significant deficiency"]
[null,null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]

{"sheet":"CAControlProgram","index":18,"n_rows":113,"n_cols":81,"rows_kept":113,"cut":false,"hidden":true,"merged":[[1,1,1,4]]}
[]
[null,"Control Activities Audit Program Steps"]
[null,"C#","Test","Observation/\nWP Reference","Sign-off"]
[null,{"$f":"IF(C4=\"\",\"\",VLOOKUP(C4,Detrasdelmar,2,FALSE))","v":""},{"$f":"CC4","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB4","v":""},{"$f":"'CA List'!D51","v":"C1000"},{"$f":"IF(CA4=\"Yes\",MAX(BZ$3:BZ3)+1,\"\")","v":""},{"$f":"'CA List'!I51","v":"--Select--"},{"$f":"IF(CA4=\"Yes\",VLOOKUP(BY4,CA_Testingthewaters,3,FALSE),\"\")","v":""},{"$f":"IFERROR(INDEX($CB$4:$CB$108,MATCH(ROW()-ROW($CC$3),$BZ$4:$BZ$108,0)),\"\")","v":""}]
[null,"",{"$f":"CC5","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB5","v":""},{"$f":"'CA List'!D52","v":"C1001"},{"$f":"IF(CA5=\"Yes\",MAX(BZ$3:BZ4)+1,\"\")","v":""},{"$f":"'CA List'!I52","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D53","v":"C1007"},{"$f":"IF(CA6=\"Yes\",MAX(BZ$3:BZ5)+1,\"\")","v":""},{"$f":"'CA List'!I53","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D54","v":"C1014"},{"$f":"IF(CA7=\"Yes\",MAX(BZ$3:BZ6)+1,\"\")","v":""},{"$f":"'CA List'!I54","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D55","v":"C1021"},{"$f":"IF(CA8=\"Yes\",MAX(BZ$3:BZ7)+1,\"\")","v":""},{"$f":"'CA List'!I55","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D56","v":"C1026"},{"$f":"IF(CA9=\"Yes\",MAX(BZ$3:BZ8)+1,\"\")","v":""},{"$f":"'CA List'!I56","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D57","v":"C1027"},{"$f":"IF(CA10=\"Yes\",MAX(BZ$3:BZ9)+1,\"\")","v":""},{"$f":"'CA List'!I57","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D58","v":"C1029"},{"$f":"IF(CA11=\"Yes\",MAX(BZ$3:BZ10)+1,\"\")","v":""},{"$f":"'CA List'!I58","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D59","v":"C1069"},{"$f":"IF(CA12=\"Yes\",MAX(BZ$3:BZ11)+1,\"\")","v":""},{"$f":"'CA List'!I59","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D60","v":"C1073"},{"$f":"IF(CA13=\"Yes\",MAX(BZ$3:BZ12)+1,\"\")","v":""},{"$f":"'CA List'!I60","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D61","v":"C1077"},{"$f":"IF(CA14=\"Yes\",MAX(BZ$3:BZ13)+1,\"\")","v":""},{"$f":"'CA List'!I61","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D62","v":"C1084"},{"$f":"IF(CA15=\"Yes\",MAX(BZ$3:BZ14)+1,\"\")","v":""},{"$f":"'CA List'!I62","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D63","v":"C1085"},{"$f":"IF(CA16=\"Yes\",MAX(BZ$3:BZ15)+1,\"\")","v":""},{"$f":"'CA List'!I63","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D64","v":"C1086"},{"$f":"IF(CA17=\"Yes\",MAX(BZ$3:BZ16)+1,\"\")","v":""},{"$f":"'CA List'!I64","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D65","v":"C1087"},{"$f":"IF(CA18=\"Yes\",MAX(BZ$3:BZ17)+1,\"\")","v":""},{"$f":"'CA List'!I65","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D66","v":"C1088"},{"$f":"IF(CA19=\"Yes\",MAX(BZ$3:BZ18)+1,\"\")","v":""},{"$f":"'CA List'!I66","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D67","v":"C1092"},{"$f":"IF(CA20=\"Yes\",MAX(BZ$3:BZ19)+1,\"\")","v":""},{"$f":"'CA List'!I67","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D68","v":"C2000"},{"$f":"IF(CA21=\"Yes\",MAX(BZ$3:BZ20)+1,\"\")","v":""},{"$f":"'CA List'!I68","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D69","v":"C2002"},{"$f":"IF(CA22=\"Yes\",MAX(BZ$3:BZ21)+1,\"\")","v":""},{"$f":"'CA List'!I69","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D70","v":"C2004"},{"$f":"IF(CA23=\"Yes\",MAX(BZ$3:BZ22)+1,\"\")","v":""},{"$f":"'CA List'!I70","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D71","v":"C2005"},{"$f":"IF(CA24=\"Yes\",MAX(BZ$3:BZ23)+1,\"\")","v":""},{"$f":"'CA List'!I71","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D72","v":"C2014"},{"$f":"IF(CA25=\"Yes\",MAX(BZ$3:BZ24)+1,\"\")","v":""},{"$f":"'CA List'!I72","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D73","v":"C2015"},{"$f":"IF(CA26=\"Yes\",MAX(BZ$3:BZ25)+1,\"\")","v":""},{"$f":"'CA List'!I73","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D74","v":"C2018"},{"$f":"IF(CA27=\"Yes\",MAX(BZ$3:BZ26)+1,\"\")","v":""},{"$f":"'CA List'!I74","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D75","v":"C2027"},{"$f":"IF(CA28=\"Yes\",MAX(BZ$3:BZ27)+1,\"\")","v":""},{"$f":"'CA List'!I75","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D76","v":"C2039"},{"$f":"IF(CA29=\"Yes\",MAX(BZ$3:BZ28)+1,\"\")","v":""},{"$f":"'CA List'!I76","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D77","v":"C2052"},{"$f":"IF(CA30=\"Yes\",MAX(BZ$3:BZ29)+1,\"\")","v":""},{"$f":"'CA List'!I77","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D78","v":"C2054"},{"$f":"IF(CA31=\"Yes\",MAX(BZ$3:BZ30)+1,\"\")","v":""},{"$f":"'CA List'!I78","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D79","v":"C2057"},{"$f":"IF(CA32=\"Yes\",MAX(BZ$3:BZ31)+1,\"\")","v":""},{"$f":"'CA List'!I79","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D80","v":"C2062"},{"$f":"IF(CA33=\"Yes\",MAX(BZ$3:BZ32)+1,\"\")","v":""},{"$f":"'CA List'!I80","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D81","v":"C2064"},{"$f":"IF(CA34=\"Yes\",MAX(BZ$3:BZ33)+1,\"\")","v":""},{"$f":"'CA List'!I81","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D82","v":"C2065"},{"$f":"IF(CA35=\"Yes\",MAX(BZ$3:BZ34)+1,\"\")","v":""},{"$f":"'CA List'!I82","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D83","v":"C2068"},{"$f":"IF(CA36=\"Yes\",MAX(BZ$3:BZ35)+1,\"\")","v":""},{"$f":"'CA List'!I83","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D84","v":"C2069"},{"$f":"IF(CA37=\"Yes\",MAX(BZ$3:BZ36)+1,\"\")","v":""},{"$f":"'CA List'!I84","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D85","v":"C2076"},{"$f":"IF(CA38=\"Yes\",MAX(BZ$3:BZ37)+1,\"\")","v":""},{"$f":"'CA List'!I85","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D86","v":"C2077"},{"$f":"IF(CA39=\"Yes\",MAX(BZ$3:BZ38)+1,\"\")","v":""},{"$f":"'CA List'!I86","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D87","v":"C2079"},{"$f":"IF(CA40=\"Yes\",MAX(BZ$3:BZ39)+1,\"\")","v":""},{"$f":"'CA List'!I87","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D88","v":"C2080"},{"$f":"IF(CA41=\"Yes\",MAX(BZ$3:BZ40)+1,\"\")","v":""},{"$f":"'CA List'!I88","v":"--Select--"},"",""]
[null,"",{"$f":"CC42","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D89","v":"C2083"},{"$f":"IF(CA42=\"Yes\",MAX(BZ$3:BZ41)+1,\"\")","v":""},{"$f":"'CA List'!I89","v":"--Select--"},"",{"$f":"IFERROR(INDEX($CB$4:$CB$108,MATCH(ROW()-ROW($CC$3),$BZ$4:$BZ$108,0)),\"\")","v":""}]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D90","v":"C2084"},{"$f":"IF(CA43=\"Yes\",MAX(BZ$3:BZ42)+1,\"\")","v":""},{"$f":"'CA List'!I90","v":"--Select--"},"",{"$f":"IFERROR(INDEX($CB$4:$CB$108,MATCH(ROW()-ROW($CC$3),$BZ$4:$BZ$108,0)),\"\")","v":""}]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D91","v":"C2085"},{"$f":"IF(CA44=\"Yes\",MAX(BZ$3:BZ43)+1,\"\")","v":""},{"$f":"'CA List'!I91","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D92","v":"C2086"},{"$f":"IF(CA45=\"Yes\",MAX(BZ$3:BZ44)+1,\"\")","v":""},{"$f":"'CA List'!I92","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D93","v":"C2087"},{"$f":"IF(CA46=\"Yes\",MAX(BZ$3:BZ45)+1,\"\")","v":""},{"$f":"'CA List'!I93","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D94","v":"C2148"},{"$f":"IF(CA47=\"Yes\",MAX(BZ$3:BZ46)+1,\"\")","v":""},{"$f":"'CA List'!I94","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D95","v":"C4000"},{"$f":"IF(CA48=\"Yes\",MAX(BZ$3:BZ47)+1,\"\")","v":""},{"$f":"'CA List'!I95","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D96","v":"C4001"},{"$f":"IF(CA49=\"Yes\",MAX(BZ$3:BZ48)+1,\"\")","v":""},{"$f":"'CA List'!I96","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D97","v":"C4003"},{"$f":"IF(CA50=\"Yes\",MAX(BZ$3:BZ49)+1,\"\")","v":""},{"$f":"'CA List'!I97","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D98","v":"C4004"},{"$f":"IF(CA51=\"Yes\",MAX(BZ$3:BZ50)+1,\"\")","v":""},{"$f":"'CA List'!I98","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D99","v":"C4007"},{"$f":"IF(CA52=\"Yes\",MAX(BZ$3:BZ51)+1,\"\")","v":""},{"$f":"'CA List'!I99","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D100","v":"C4009"},{"$f":"IF(CA53=\"Yes\",MAX(BZ$3:BZ52)+1,\"\")","v":""},{"$f":"'CA List'!I100","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D101","v":"C4013"},{"$f":"IF(CA54=\"Yes\",MAX(BZ$3:BZ53)+1,\"\")","v":""},{"$f":"'CA List'!I101","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D102","v":"C4015"},{"$f":"IF(CA55=\"Yes\",MAX(BZ$3:BZ54)+1,\"\")","v":""},{"$f":"'CA List'!I102","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D103","v":"C4016"},{"$f":"IF(CA56=\"Yes\",MAX(BZ$3:BZ55)+1,\"\")","v":""},{"$f":"'CA List'!I103","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D104","v":"C4017"},{"$f":"IF(CA57=\"Yes\",MAX(BZ$3:BZ56)+1,\"\")","v":""},{"$f":"'CA List'!I104","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D105","v":"C4018"},{"$f":"IF(CA58=\"Yes\",MAX(BZ$3:BZ57)+1,\"\")","v":""},{"$f":"'CA List'!I105","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D106","v":"C4025"},{"$f":"IF(CA59=\"Yes\",MAX(BZ$3:BZ58)+1,\"\")","v":""},{"$f":"'CA List'!I106","v":"--Select--"},{"$f":"IF(CA59=\"Yes\",VLOOKUP(BY59,CA_Testingthewaters,3,FALSE),\"\")","v":""},""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D107","v":"C4028"},{"$f":"IF(CA60=\"Yes\",MAX(BZ$3:BZ59)+1,\"\")","v":""},{"$f":"'CA List'!I107","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D108","v":"C4030"},{"$f":"IF(CA61=\"Yes\",MAX(BZ$3:BZ60)+1,\"\")","v":""},{"$f":"'CA List'!I108","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D109","v":"C4043"},{"$f":"IF(CA62=\"Yes\",MAX(BZ$3:BZ61)+1,\"\")","v":""},{"$f":"'CA List'!I109","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D110","v":"C4045"},{"$f":"IF(CA63=\"Yes\",MAX(BZ$3:BZ62)+1,\"\")","v":""},{"$f":"'CA List'!I110","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D111","v":"C4048"},{"$f":"IF(CA64=\"Yes\",MAX(BZ$3:BZ63)+1,\"\")","v":""},{"$f":"'CA List'!I111","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D112","v":"C4049"},{"$f":"IF(CA65=\"Yes\",MAX(BZ$3:BZ64)+1,\"\")","v":""},{"$f":"'CA List'!I112","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D113","v":"C4050"},{"$f":"IF(CA66=\"Yes\",MAX(BZ$3:BZ65)+1,\"\")","v":""},{"$f":"'CA List'!I113","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D114","v":"C4052"},{"$f":"IF(CA67=\"Yes\",MAX(BZ$3:BZ66)+1,\"\")","v":""},{"$f":"'CA List'!I114","v":"--Select--"},"",""]
[null,{"$f":"IF(C68=\"\",\"\",VLOOKUP(C68,Detrasdelmar,2,FALSE))","v":""},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D115","v":"C4053"},{"$f":"IF(CA68=\"Yes\",MAX(BZ$3:BZ67)+1,\"\")","v":""},{"$f":"'CA List'!I115","v":"--Select--"},{"$f":"IF(CA68=\"Yes\",VLOOKUP(BY68,CA_Testingthewaters,3,FALSE),\"\")","v":""},""]
[null,"",{"$f":"CC69","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB69","v":""},{"$f":"'CA List'!D116","v":"C4054"},{"$f":"IF(CA69=\"Yes\",MAX(BZ$3:BZ68)+1,\"\")","v":""},{"$f":"'CA List'!I116","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D117","v":"C5002"},{"$f":"IF(CA70=\"Yes\",MAX(BZ$3:BZ69)+1,\"\")","v":""},{"$f":"'CA List'!I117","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D118","v":"C5004"},{"$f":"IF(CA71=\"Yes\",MAX(BZ$3:BZ70)+1,\"\")","v":""},{"$f":"'CA List'!I118","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D119","v":"C5008"},{"$f":"IF(CA72=\"Yes\",MAX(BZ$3:BZ71)+1,\"\")","v":""},{"$f":"'CA List'!I119","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D120","v":"C5009"},{"$f":"IF(CA73=\"Yes\",MAX(BZ$3:BZ72)+1,\"\")","v":""},{"$f":"'CA List'!I120","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D121","v":"C5011"},{"$f":"IF(CA74=\"Yes\",MAX(BZ$3:BZ73)+1,\"\")","v":""},{"$f":"'CA List'!I121","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D122","v":"C5013"},{"$f":"IF(CA75=\"Yes\",MAX(BZ$3:BZ74)+1,\"\")","v":""},{"$f":"'CA List'!I122","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D123","v":"C5015"},{"$f":"IF(CA76=\"Yes\",MAX(BZ$3:BZ75)+1,\"\")","v":""},{"$f":"'CA List'!I123","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D124","v":"C5018"},{"$f":"IF(CA77=\"Yes\",MAX(BZ$3:BZ76)+1,\"\")","v":""},{"$f":"'CA List'!I124","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D125","v":"C5023"},{"$f":"IF(CA78=\"Yes\",MAX(BZ$3:BZ77)+1,\"\")","v":""},{"$f":"'CA List'!I125","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D126","v":"C5033"},{"$f":"IF(CA79=\"Yes\",MAX(BZ$3:BZ78)+1,\"\")","v":""},{"$f":"'CA List'!I126","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D127","v":"C5043"},{"$f":"IF(CA80=\"Yes\",MAX(BZ$3:BZ79)+1,\"\")","v":""},{"$f":"'CA List'!I127","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D128","v":"C5044"},{"$f":"IF(CA81=\"Yes\",MAX(BZ$3:BZ80)+1,\"\")","v":""},{"$f":"'CA List'!I128","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D129","v":"C5045"},{"$f":"IF(CA82=\"Yes\",MAX(BZ$3:BZ81)+1,\"\")","v":""},{"$f":"'CA List'!I129","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D130","v":"C5049"},{"$f":"IF(CA83=\"Yes\",MAX(BZ$3:BZ82)+1,\"\")","v":""},{"$f":"'CA List'!I130","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D131","v":"C5057"},{"$f":"IF(CA84=\"Yes\",MAX(BZ$3:BZ83)+1,\"\")","v":""},{"$f":"'CA List'!I131","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D132","v":"C5064"},{"$f":"IF(CA85=\"Yes\",MAX(BZ$3:BZ84)+1,\"\")","v":""},{"$f":"'CA List'!I132","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D133","v":"C5065"},{"$f":"IF(CA86=\"Yes\",MAX(BZ$3:BZ85)+1,\"\")","v":""},{"$f":"'CA List'!I133","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D134","v":"C5066"},{"$f":"IF(CA87=\"Yes\",MAX(BZ$3:BZ86)+1,\"\")","v":""},{"$f":"'CA List'!I134","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D135","v":"C5067"},{"$f":"IF(CA88=\"Yes\",MAX(BZ$3:BZ87)+1,\"\")","v":""},{"$f":"'CA List'!I135","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D136","v":"C5069"},{"$f":"IF(CA89=\"Yes\",MAX(BZ$3:BZ88)+1,\"\")","v":""},{"$f":"'CA List'!I136","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D137","v":"C5070"},{"$f":"IF(CA90=\"Yes\",MAX(BZ$3:BZ89)+1,\"\")","v":""},{"$f":"'CA List'!I137","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D138","v":"C6000"},{"$f":"IF(CA91=\"Yes\",MAX(BZ$3:BZ90)+1,\"\")","v":""},{"$f":"'CA List'!I138","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D139","v":"C6017"},{"$f":"IF(CA92=\"Yes\",MAX(BZ$3:BZ91)+1,\"\")","v":""},{"$f":"'CA List'!I139","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D140","v":"C6020"},{"$f":"IF(CA93=\"Yes\",MAX(BZ$3:BZ92)+1,\"\")","v":""},{"$f":"'CA List'!I140","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D141","v":"C6022"},{"$f":"IF(CA94=\"Yes\",MAX(BZ$3:BZ93)+1,\"\")","v":""},{"$f":"'CA List'!I141","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D142","v":"C6024"},{"$f":"IF(CA95=\"Yes\",MAX(BZ$3:BZ94)+1,\"\")","v":""},{"$f":"'CA List'!I142","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D143","v":"C6033"},{"$f":"IF(CA96=\"Yes\",MAX(BZ$3:BZ95)+1,\"\")","v":""},{"$f":"'CA List'!I143","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D144","v":"C6034"},{"$f":"IF(CA97=\"Yes\",MAX(BZ$3:BZ96)+1,\"\")","v":""},{"$f":"'CA List'!I144","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D145","v":"C7000"},{"$f":"IF(CA98=\"Yes\",MAX(BZ$3:BZ97)+1,\"\")","v":""},{"$f":"'CA List'!I145","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D146","v":"C7001"},{"$f":"IF(CA99=\"Yes\",MAX(BZ$3:BZ98)+1,\"\")","v":""},{"$f":"'CA List'!I146","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D147","v":"C7002"},{"$f":"IF(CA100=\"Yes\",MAX(BZ$3:BZ99)+1,\"\")","v":""},{"$f":"'CA List'!I147","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D148","v":"C7005"},{"$f":"IF(CA101=\"Yes\",MAX(BZ$3:BZ100)+1,\"\")","v":""},{"$f":"'CA List'!I148","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D149","v":"C7006"},{"$f":"IF(CA102=\"Yes\",MAX(BZ$3:BZ101)+1,\"\")","v":""},{"$f":"'CA List'!I149","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D150","v":"C7010"},{"$f":"IF(CA103=\"Yes\",MAX(BZ$3:BZ102)+1,\"\")","v":""},{"$f":"'CA List'!I150","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D151","v":"C7021"},{"$f":"IF(CA104=\"Yes\",MAX(BZ$3:BZ103)+1,\"\")","v":""},{"$f":"'CA List'!I151","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D152","v":"C7022"},{"$f":"IF(CA105=\"Yes\",MAX(BZ$3:BZ104)+1,\"\")","v":""},{"$f":"'CA List'!I152","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D153","v":"C7027"},{"$f":"IF(CA106=\"Yes\",MAX(BZ$3:BZ105)+1,\"\")","v":""},{"$f":"'CA List'!I153","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D154","v":"C8031"},{"$f":"IF(CA107=\"Yes\",MAX(BZ$3:BZ106)+1,\"\")","v":""},{"$f":"'CA List'!I154","v":"--Select--"},"",{"$f":"IFERROR(INDEX($CB$4:$CB$108,MATCH(ROW()-ROW($CC$3),$BZ$4:$BZ$108,0)),\"\")","v":""}]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"'CA List'!D155","v":"Grand Total"},{"$f":"IF(CA108=\"Yes\",MAX(BZ$3:BZ107)+1,\"\")","v":""},{"$f":"'CA List'!I155","v":"--Select--"},"",""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(CA109=\"Yes\",MAX(BZ$3:BZ108)+1,\"\")","v":{"$error":"#REF!"}},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(CA110=\"Yes\",MAX(BZ$3:BZ109)+1,\"\")","v":{"$error":"#REF!"}},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},""]
[null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(CA111=\"Yes\",MAX(BZ$3:BZ110)+1,\"\")","v":{"$error":"#REF!"}},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},""]
[null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(CA112=\"Yes\",MAX(BZ$3:BZ111)+1,\"\")","v":{"$error":"#REF!"}},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(CA113=\"Yes\",MAX(BZ$3:BZ112)+1,\"\")","v":{"$error":"#REF!"}},{"$f":"'CA List'!#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},""]

{"sheet":"Listing of Principles","index":19,"n_rows":247,"n_cols":5,"rows_kept":247,"cut":false,"hidden":true,"merged":[[235,0,235,3],[202,0,202,3],[210,0,210,3],[211,0,211,3],[222,0,222,3],[223,0,223,3],[234,0,234,3],[201,0,201,3],[124,0,124,3],[133,0,133,3],[134,0,134,3],[144,0,144,3],[145,0,145,3],[156,0,156,3],[157,0,157,3],[168,0,168,3],[169,0,169,3],[179,0,179,3],[191,0,191,3],[123,0,123,3],[45,0,45,3],[53,0,53,3],[68,0,68,3],[69,0,69,3],[77,0,77,3],[78,0,78,3],[86,0,86,3],[87,0,87,3],[97,0,97,3],[98,0,98,3]]}
[]
["Listing of COSO Principles"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["https://www.coso.org/documents/COSO%20McNallyTransition%20Article-Final%20COSO%20Version%20Proof_5-31-13.pdf"]
[]
[]
["Principle Evaluation - Control Environment"]
["Principle 1: Demonstrates Commitment to Integrity and Ethical Values \n"]
["COSO - The organization demonstrates a commitment to integrity and ethical values.\n"]
["Green Book - The oversight body and management should demonstrate a commitment to integrity and ethical values."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Sets the Tone at the Top - The board of directors and management at all levels of the entity demonstrate through their directives, actions, and behavior the importance of integrity and ethical values to support the functioning of the system of internal control.","X","X"]
["•","Establishes Standards of Conduct - The expectations of the board of directors and senior management concerning integrity and ethical values are defined in the entity’s standards of conduct and understood at all levels of the organization and by outsourced service providers and business partners.","X","X"]
["•","Evaluates Adherence to Standards of Conduct - Processes are in place to evaluate the performance of individuals and teams against the entity’s expected standards of conduct.","X","X"]
["•","Addresses Deviations in a Timely Manner - Deviations of the entity’s expected standards of conduct are identified and remedied in a timely and consistent manner.","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 2: Exercises Oversight Responsibility\n"]
["COSO - The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control. "]
["Green Book - The oversight body should oversee the entity's internal control system"]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Establishes Oversight Responsibilities - The board of directors identifies and accepts its oversight responsibilities in relation to established requirements and expectations.","X","X"]
["•","Applies Relevant Expertise - The board of directors defines, maintains, and periodically evaluates the skills and expertise needed among its members to enable them to ask probing questions of senior management and take commensurate actions.","X"]
["•","Operates Independently - The board of directors has sufficient members who are independent from management and objective in evaluations and decision making. (Oversight Structure)","X","X"]
["•","Provides Oversight for the System of Internal Control - The board of directors retains oversight responsibility for management’s design, implementation, and conduct of internal control: ","X"]
[null,"-   Control Environment - Establishing integrity and ethical values, oversight structures, authority and responsibility, expectations of competence, and  accountability to the board."]
[null," -   Risk Assessment - Overseeing management’s assessment of risks to the achievement of objectives, including the potential impact of significant changes, fraud, and management override of internal control."]
[null," -   Control Activities - Providing oversight to senior management in the development and performance of control activities."]
[null," -   Information and Communication - Analyzing and discussing information relating to the entity’s achievement of objectives."]
[null," -   Monitoring Activities - Assessing and overseeing the nature and scope of monitoring activities and management’s evaluation and remediation of deficiencies."]
["•","Input for remediation of Deficiencies",null,"X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 3: Establishes Structure, Authority, and Responsibility\n"]
["COSO - Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives."]
["Green Book - Management should establish an organization structure, assign responsibility, and delegate authority to achieve the entity's objectives."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Considers All Structures of the Entity - Management and the board of directors consider the multiple structures used (including operating units, legal entities, geographic distribution, and outsourced service providers) to support the achievement of objectives.","X"]
["•","Establishes Reporting Lines - Management designs and evaluates lines of reporting for each entity structure to enable execution of authorities and responsibilities and flow of information to manage the activities of the entity.","X","X"]
["•","Defines, Assigns, and Limits Authorities and Responsibilities  - Management and the board of directors delegate authority, define responsibilities, and use appropriate processes and technology to assign responsibility and segregate duties as necessary at the various levels of the organization:\n\n -   Board of Directors - Retains authority over significant decisions and reviews management’s assignments and limitations of authorities and responsibilities\n -   Senior Management - Establishes directives, guidance, and control to enable management and other personnel to understand and carry out their internal control responsibilities\n -   Management - Guides and facilitates the execution of senior management directives within the entity and its subunits\n -   Personnel - Understands the entity’s standard of conduct, assessed risks to objectives, and the related control activities at their respective levels of the entity, the expected information and communication flow, and monitoring activities relevant to their achievement of the objectives\n -   Outsourced Service Providers - Adheres to management’s definition of the scope of authority and responsibility for all non-employees engaged","X","X"]
["•","Documentation of the Internal Control System",null,"X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 4: Demonstrates Commitment to Competence\n"]
["COSO - The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives."]
["Green Book - Management should demonstrate a commitment to recruit, develop and retain competent individuals."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Establishes Policies and Practices - Policies and practices reflect expectations of competence necessary to support the achievement of objectives.","X","X"]
["•","Evaluates Competence and Addresses Shortcomings - The board of directors and management evaluate competence across the organization and in outsourced service providers in relation to established policies and practices, and act as necessary to address shortcomings.","X"]
["•","Attracts, Develops, and Retains Individuals - The organization provides the mentoring and training needed to attract, develop, and retain sufficient and competent personnel and outsourced service providers to support the achievement of objectives.","X","X"]
["•","Plans and Prepares for Succession - Senior management and the board of directors develop contingency plans for assignments of responsibility important for internal control.","X","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 5: Enforces Accountability"]
["COSO - The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives."]
["Green Book - Management should evaluate performance and hold individuals accountable for their internal control responsibilities."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Enforces Accountability through Structures, Authorities, and Responsibilities - Management and the board of directors establish the mechanisms to communicate and hold individuals accountable for performance of internal control responsibilities across the organization and implement corrective action as necessary.","X","X"]
["•","Establishes Performance Measures, Incentives, and Rewards - Management and the board of directors establish performance measures, incentives, and other rewards appropriate for responsibilities at all levels of the entity, reflecting appropriate dimensions of performance and expected standards of conduct, and considering the achievement of both short-term and longer-term objectives.","X"]
["•","Evaluates Performance Measures, Incentives, and Rewards for Ongoing Relevance - Management and the board of directors align incentives and rewards with the fulfillment of internal control responsibilities in the achievement of objectives.","X"]
["•","Considers Excessive Pressures - Management and the board of directors evaluate and adjust pressures associated with the achievement of objectives as they assign responsibilities, develop performance measures, and evaluate performance.","X","X"]
["•","Evaluates Performance and Rewards or Disciplines Individuals - Management and the board of directors evaluate performance of internal control responsibilities, including adherence to standards of conduct and expected levels of competence and provide rewards or exercise disciplinary action as appropriate.","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle Evaluation - Risk Assessment"]
["Principle 1: Specifies Suitable Objectives"]
["COSO - The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives."]
["Green Book - Management should define objectives clearly to enable the identification of risks and risk tolerances."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["Operations Objectives/Defines Objectives",null,null,"X"]
["•","Reflects Management’s Choices - Operations objectives reflect management’s choices about structure, industry considerations, and performance of the entity.","X"]
["•","Considers Tolerances for Risk - Management considers the acceptable levels of variation relative to the achievement of operations objectives.","X"]
["•","Includes Operations and Financial Performance Goals - The organization reflects the desired level of operations and financial performance for the entity within operations objectives.","X"]
["•","Forms a Basis for Committing of Resources - Management uses operations objectives as a basis for allocating resources needed to attain desired operations and financial performance.","X"]
["External Financial Reporting Objectives"]
["•","Complies with Applicable Accounting Standards - Financial reporting objectives are consistent with accounting principles suitable and available for that entity. The accounting principles selected are appropriate in the circumstances.","X"]
["•","Considers Materiality - Management considers materiality in financial statement presentation.","X"]
["•","Reflects Entity Activities - External reporting reflects the underlying transactions and events to show qualitative characteristics and assertions.","X"]
["External Non-Financial Reporting Objectives"]
["•","Complies with Externally Established Standards and Frameworks - Management establishes objectives consistent with laws and regulations, or standards and frameworks of recognized external organizations.","X"]
["•","Considers the Required Level of Precision - Management reflects the required level of precision and accuracy suitable for user needs and as based on criteria established by third parties in non-financial reporting.","X"]
["•","Reflects Entity Activities - External reporting reflects the underlying transactions and events within a range of acceptable limits.","X"]
["Internal Reporting Objectives"]
["•","Reflects Management’s Choices - Internal reporting provides management with accurate and complete information regarding management’s choices and information needed in managing the entity.","X"]
["•","Considers the Required Level of Precision - Management reflects the required level of precision and accuracy suitable for user needs in non-financial reporting objectives and materiality within financial reporting objectives.","X"]
["•","Reflects Entity Activities - Internal reporting reflects the underlying transactions and events within a range of acceptable limits.\n","X"]
["Compliance Objectives"]
["•","Reflects External Laws and Regulations - Laws and regulations establish minimum standards of conduct which the entity integrates into compliance objectives.","X"]
["•","Considers Tolerances for Risk - Management considers the acceptable levels of variation relative to the achievement of compliance objectives.","X"]
["•","(Other entity specific points of focus, if any)","X"]
["•","Definitions of Risk Tolerances (acceptable level of variation in performance relative to objectives.)",null,"X"]
["Principle 2: Identifies and Analyzes Risk\n"]
["COSO - The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed."]
["Green Book - Management should identify, analyze, and respond to risks related to achieving the defined objectives."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Includes Entity, Subsidiary, Division, Operating Unit, and Functional Levels - The organization identifies and assesses risks at the entity, subsidiary, division, operating unit, and functional levels relevant to the achievement of objectives.","X","X"]
["•","Analyzes Internal and External Factors - Risk identification considers both internal and external factors and their impact on the achievement of objectives.","X","X"]
["•","Involves Appropriate Levels of Management - The organization puts into place effective risk assessment mechanisms that involve appropriate levels of management.","X"]
["•","Estimates Significance of Risks Identified - Identified risks are analyzed through a process that includes estimating the potential significance of the risk.","X"]
["•","Determines How to Respond to Risks - Risk assessment includes considering how the risk should be managed and whether to accept, avoid, reduce, or share the risk.","X","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 3: Assesses Fraud Risk"]
["COSO - The organization considers the potential for fraud in assessing risks to the achievement of objectives."]
["Green Book - Management should consider the potential for fraud when identifying, analyzing, and responding to risks."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Considers Various Types of Fraud - The assessment of fraud considers fraudulent reporting, possible loss of assets, and corruption resulting from the various ways that fraud and misconduct can occur.","X","X"]
["•","Assesses Incentive and Pressures - The assessment of fraud risk considers incentives and pressures.","X"]
["•","Assesses Opportunities - The assessment of fraud risk considers opportunities for unauthorized acquisition, use, or disposal of assets, altering of the entity’s reporting records, or committing other inappropriate acts.","X"]
["•","Assesses Attitudes and Rationalizations - The assessment of fraud risk considers how management and other personnel might engage in or justify inappropriate actions.","X"]
["•","Fraud Risk Factors",null,"X"]
["•","Response to Fraud Risks",null,"X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 4: Identifies and Analyzes Significant Change"]
["COSO - The organization identifies and assesses changes that could significantly impact the system of internal control."]
["Green Book - Management should identify, analyze, and respond to significant changes that could impact the internal control system."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Assesses Changes in the External Environment - The risk identification process considers changes to the regulatory, economic, and physical environment in which the entity operates.","X"]
["•","Assesses Changes in the Business Model - The organization considers the potential impacts of new business lines, dramatically altered compositions of existing business lines, acquired or divested business operations on the system of internal control, rapid growth, changing reliance on foreign geographies, and new technologies.","X"]
["•","Assesses Changes in Leadership - The organization considers changes in management and respective attitudes and philosophies on the system of internal control.","X"]
["•","Identification of change",null,"X"]
["•","Analysis of and response to change",null,"X"]
["•","(Other entity specific points of focus, if any)"]
[]
["Principle Evaluation - Control Activities"]
["Principle 1: Selects and Develops Control Activities"]
["COSO - The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels."]
["Green Book - Management should design control activities to achieve objectives and respond to risks."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Integrates with Risk Assessment - Control activities help ensure that risk responses that address and mitigate risks are carried out.","X"]
["•","Considers Entity-Specific Factors - Management considers how the environment, complexity, nature, and scope of its operations, as well as the specific characteristics of its organization, affect the selection and development of control activities.","X"]
["•","Determines Relevant Business Processes - Management determines which relevant business processes require control activities.","X"]
["•","Evaluates a Mix of Control Activity Types - Control activities include a range and variety of controls and may include a balance of approaches to mitigate risks, considering both manual and automated controls, and preventive and detective controls.","X","X"]
["•","Considers at What Level Activities Are Applied - Management considers control activities at various levels in the entity.","X","X"]
["•","Addresses Segregation of Duties - Management segregates incompatible duties, and where such segregation is not practical management selects and develops alternative control activities.","X","X"]
["•","Response to Objectives and Risks",null,"X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 2: Selects and Develops General Controls over Technology"]
["COSO - The organization selects and develops general control activities over technology to support the achievement of objectives."]
["Green Book - Management should design the entity’s information system and related control activities to achieve objectives and respond to risks."]
["Attributes / Points of Focus",null,"COSO","Green Book"]
["•","Determines Dependency between the Use of Technology in Business Processes and Technology General Controls - Management understands and determines the dependency and linkage between business processes, automated control activities, and technology general controls.","X"]
["•","Design of the Entity's Information System",null,"X"]
["•","Design of Appropriate Type of Control Activities",null,"X"]
["•","Establishes Relevant Technology Infrastructure Control Activities - Management selects and develops control activities over the technology infrastructure, which are designed and implemented to help ensure the completeness, accuracy, and availability of technology processing. (Design of Information Technology Infrastructure)","X","X"]
["•","Establishes Relevant Security Management Process Control Activities - Management selects and develops control activities that are designed and implemented to restrict technology access rights to authorized users commensurate with their job responsibilities and to protect the entity’s assets from external threats.  (Design of Security Management)","X","X"]
["•","Establishes Relevant Technology Acquisition, Development, and Maintenance Process Control Activities - Management selects and develops control activities over the acquisition, development, and maintenance of technology and its infrastructure to achieve management’s objectives.","X","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 3: Deploys through Policies and Procedures"]
["COSO - The organization deploys control activities through policies that establish what is expected and procedures that put policies into action."]
["Green Book - Management should implement control activities through policies.",null,null,null," "]
["Attributes / Points of Focus",null,"COSO","Green Book"," "]
["•","Establishes Policies and Procedures to Support Deployment of Management’s Directives - Management establishes control activities that are built into business processes and employees’ day-to-day activities through policies establishing what is expected and relevant procedures specifying actions. (Documentation of Responsibilities through Policies)","X","X"," "]
["•","Establishes Responsibility and Accountability for Executing Policies and Procedures - Management establishes responsibility and accountability for control activities with management (or other designated personnel) of the business unit or function in which the relevant risks reside.","X"]
["•","Performs in a Timely Manner - Responsible personnel perform control activities in a timely manner as defined by the policies and procedures.","X"]
["•","Takes Corrective Action - Responsible personnel investigate and act on matters identified as a result of executing control activities.","X"]
["•","Performs Using Competent Personnel - Competent personnel with sufficient authority perform control activities with diligence and continuing focus.","X"]
["•","Reassesses Policies and Procedures - Management periodically reviews control activities to determine their continued relevance, and refreshes them when necessary.","X","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle Evaluation - Information and Communication"]
["Principle 1: Uses Relevant Information\n"]
["COSO - The organization obtains or generates and uses relevant, quality information to support the functioning of internal control.",null,null,null," "]
["Green Book - Management should use quality information to achieve the entity’s objectives.",null,null,null," "]
["Attributes / Points of Focus",null,"COSO","Green Book"," "]
["•","Identifies Information Requirements - A process is in place to identify the information required and expected to support the functioning of the other components of internal control and the achievement of the entity’s objectives.","X","X"]
["•","Captures Internal and External Sources of Data - Information systems capture internal and external sources of data.","X","X"]
["•","Processes Relevant Data into Information - Information systems process and transform relevant data into information.","X"]
["•","Maintains Quality throughout Processing - Information systems produce information that is timely, current, accurate, complete, accessible, protected, and verifiable and retained. Information is reviewed to assess its relevance in supporting the internal control components.","X","X"]
["•","Considers Costs and Benefits - The nature, quantity, and precision of information communicated are commensurate with and support the achievement of objectives.","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 2: Communicates Internally"]
["COSO - The organization internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control."]
["Green Book - Management should internally communicate the necessary quality information to achieve the entity’s objectives.",null,null,null," "]
["Attributes / Points of Focus",null,"COSO","Green Book"," "]
["•","Communicates Internal Control Information - A process is in place to communicate required information to enable all personnel to understand and carry out their internal control responsibilities.","X","X"," "]
["•","Communicates with the Board of Directors - Communication exists between management and the board of directors so that both have information needed to fulfill their roles with respect to the entity’s objectives.","X"]
["•","Provides Separate Communication Lines - Separate communication channels, such as whistle-blower hotlines, are in place and serve as fail-safe mechanisms to enable anonymous or confidential communication when normal channels are inoperative or ineffective.","X"]
["•","Selects Relevant Method of Communication - The method of communication considers the timing, audience, and nature of the information.","X","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 3: Communicates Externally"]
["COSO - The organization communicates with external parties regarding matters affecting the functioning of internal control."]
["Green Book - Management should externally communicate the necessary quality information to achieve the entity’s objectives.",null,null,null," "]
["Attributes / Points of Focus",null,"COSO","Green Book"," "]
["•","Communicates to External Parties - Processes are in place to communicate relevant and timely information to external parties including shareholders, partners, owners, regulators, customers, and financial analysts and other external parties.","X","X"," "]
["•","Enables Inbound Communications - Open communication channels allow input from customers, consumers, suppliers, external auditors, regulators, financial analysts, and others, providing management and the board of directors with relevant information.","X"]
["•","Communicates with the Board of Directors - Relevant information resulting from assessments conducted by external parties is communicated to the board of directors.","X"]
["•","Provides Separate Communication Lines - Separate communication channels, such as whistle-blower hotlines, are in place and serve as fail-safe mechanisms to enable anonymous or confidential communication when normal channels are inoperative or ineffective.","X"]
["•","Selects Relevant Method of Communication - The method of communication considers the timing, audience, and nature of the communication and legal, regulatory, and fiduciary requirements and expectations.","X","X"]
["•","(Other entity specific points of focus, if any)"]
[]
["Principle Evaluation - Monitoring Activities"]
["Principle 1: Conducts Ongoing and/or Separate Evaluations"]
["COSO - The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.",null,null,null," "]
["Green Book - Management should externally communicate the necessary quality information to achieve the entity’s objectives.",null,null,null," "]
["Attributes / Points of Focus",null,"COSO","Green Book"," "]
["•","Considers a Mix of Ongoing and Separate Evaluations - Management includes a balance of ongoing and separate evaluations.","X"]
["•","Considers Rate of Change - Management considers the rate of change in business and business processes when selecting and developing ongoing and separate evaluations.","X"]
["•","Establishes Baseline Understanding - The design and current state of an internal control system are used to establish a baseline for ongoing and separate evaluations.","X","X"]
["•","Uses Knowledgeable Personnel - Evaluators performing ongoing and separate evaluations have sufficient knowledge to understand what is being evaluated.","X"]
["•","Integrates with Business Processes - Ongoing evaluations are built into the business processes and adjust to changing conditions.","X"]
["•","Adjusts Scope and Frequency - Management varies the scope and frequency of separate evaluations depending on risk.","X","X"]
["•","Objectively Evaluates - Separate evaluations are performed periodically to provide objective feedback.","X","X"]
["•","(Other entity specific points of focus, if any)"]
["Principle 2: Evaluates and Communicates Deficiencies"]
["COSO - The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate."]
["Green Book - Management should remediate identified internal control deficiencies on a timely basis.",null,null,null," "]
["Attributes / Points of Focus",null,"COSO","Green Book"," "]
["•","Assesses Results - Management and the board of directors, as appropriate, assess results of ongoing and separate evaluations.","X","X"," "]
["•","Communicates Deficiencies - Deficiencies are communicated to parties responsible for taking corrective action and to senior management and the board of directors, as appropriate.","X","X"]
["•","Monitors Corrective Actions - Management tracks whether deficiencies are remediated on a timely basis.","X","X"]
["•","(Other entity specific points of focus, if any)"]
[]
[]
[]
[null,null,null,null," "]
[null,null,null,null," "]
[null,null,null,null," "]

{"sheet":"Sheet3","index":20,"n_rows":106,"n_cols":4,"rows_kept":106,"cut":false,"hidden":true,"merged":[]}
[null,"NUMBER","C#","NAME"]
[null,{"$f":"'Control Activities Matrix'!AE3","v":1},{"$f":"IF(B2=1, 'Control Activities Matrix'!A3, \"\")","v":"C1000"},{"$f":"IF(B2=1, 'Control Activities Matrix'!B3, \"\")","v":"Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results."}]
[null,{"$f":"'Control Activities Matrix'!AE4","v":1},{"$f":"IF(B3=1, 'Control Activities Matrix'!A4, \"\")","v":"C1001"},{"$f":"IF(B3=1, 'Control Activities Matrix'!B4, \"\")","v":"Management approval of purchase orders is required for purchases that exceed established limits according to entity policy."}]
[null,{"$f":"'Control Activities Matrix'!AE5","v":1},{"$f":"IF(B4=1, 'Control Activities Matrix'!A5, \"\")","v":"C1007"},{"$f":"IF(B4=1, 'Control Activities Matrix'!B5, \"\")","v":"Costs are compared to budget and prior periods at an appropriate level of detail."}]
[null,{"$f":"'Control Activities Matrix'!AE6","v":1},{"$f":"IF(B5=1, 'Control Activities Matrix'!A6, \"\")","v":"C1014"},{"$f":"IF(B5=1, 'Control Activities Matrix'!B6, \"\")","v":"System rejects duplicate entry of an invoice from a vendor."}]
[null,{"$f":"'Control Activities Matrix'!AE7","v":1},{"$f":"IF(B6=1, 'Control Activities Matrix'!A7, \"\")","v":"C1021"},{"$f":"IF(B6=1, 'Control Activities Matrix'!B7, \"\")","v":"Purchase order, receiving report, and invoice are matched and cancelled prior to payment."}]
[null,{"$f":"'Control Activities Matrix'!AE8","v":1},{"$f":"IF(B7=1, 'Control Activities Matrix'!A8, \"\")","v":"C1026"},{"$f":"IF(B7=1, 'Control Activities Matrix'!B8, \"\")","v":"After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period."}]
[null,{"$f":"'Control Activities Matrix'!AE9","v":1},{"$f":"IF(B8=1, 'Control Activities Matrix'!A9, \"\")","v":"C1027"},{"$f":"IF(B8=1, 'Control Activities Matrix'!B9, \"\")","v":"Accruals for goods/services received but not invoiced are reviewed."}]
[null,{"$f":"'Control Activities Matrix'!AE10","v":1},{"$f":"IF(B9=1, 'Control Activities Matrix'!A10, \"\")","v":"C1029"},{"$f":"IF(B9=1, 'Control Activities Matrix'!B10, \"\")","v":"Accounts payable aging/subledger is reviewed and reconciled to the general ledger."}]
[null,{"$f":"'Control Activities Matrix'!AE11","v":1},{"$f":"IF(B10=1, 'Control Activities Matrix'!A11, \"\")","v":"C1069"},{"$f":"IF(B10=1, 'Control Activities Matrix'!B11, \"\")","v":"Changes to the vendor master file are periodically reviewed for reasonableness."}]
[null,{"$f":"'Control Activities Matrix'!AE12","v":1},{"$f":"IF(B11=1, 'Control Activities Matrix'!A12, \"\")","v":"C1073"},{"$f":"IF(B11=1, 'Control Activities Matrix'!B12, \"\")","v":"There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts."}]
[null,{"$f":"'Control Activities Matrix'!AE13","v":1},{"$f":"IF(B12=1, 'Control Activities Matrix'!A13, \"\")","v":"C1077"},{"$f":"IF(B12=1, 'Control Activities Matrix'!B13, \"\")","v":"There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts."}]
[null,{"$f":"'Control Activities Matrix'!AE14","v":1},{"$f":"IF(B13=1, 'Control Activities Matrix'!A14, \"\")","v":"C1084"},{"$f":"IF(B13=1, 'Control Activities Matrix'!B14, \"\")","v":"An other assets detail is maintained and detail is reviewed and reconciled to the general ledger."}]
[null,{"$f":"'Control Activities Matrix'!AE15","v":1},{"$f":"IF(B14=1, 'Control Activities Matrix'!A15, \"\")","v":"C1085"},{"$f":"IF(B14=1, 'Control Activities Matrix'!B15, \"\")","v":"Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location."}]
[null,{"$f":"'Control Activities Matrix'!AE16","v":1},{"$f":"IF(B15=1, 'Control Activities Matrix'!A16, \"\")","v":"C1086"},{"$f":"IF(B15=1, 'Control Activities Matrix'!B16, \"\")","v":"Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled."}]
[null,{"$f":"'Control Activities Matrix'!AE17","v":1},{"$f":"IF(B16=1, 'Control Activities Matrix'!A17, \"\")","v":"C1087"},{"$f":"IF(B16=1, 'Control Activities Matrix'!B17, \"\")","v":"The check signer reviews all supporting documentation prior to signing the check."}]
[null,{"$f":"'Control Activities Matrix'!AE18","v":1},{"$f":"IF(B17=1, 'Control Activities Matrix'!A18, \"\")","v":"C1088"},{"$f":"IF(B17=1, 'Control Activities Matrix'!B18, \"\")","v":"Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount."}]
[null,{"$f":"'Control Activities Matrix'!AE19","v":1},{"$f":"IF(B18=1, 'Control Activities Matrix'!A19, \"\")","v":"C1092"},{"$f":"IF(B18=1, 'Control Activities Matrix'!B19, \"\")","v":"Disbursements that require special approval by HUD are properly documented."}]
[null,{"$f":"'Control Activities Matrix'!AE20","v":1},{"$f":"IF(B19=1, 'Control Activities Matrix'!A20, \"\")","v":"C2000"},{"$f":"IF(B19=1, 'Control Activities Matrix'!B20, \"\")","v":"All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person."}]
[null,{"$f":"'Control Activities Matrix'!AE21","v":1},{"$f":"IF(B20=1, 'Control Activities Matrix'!A21, \"\")","v":"C2002"},{"$f":"IF(B20=1, 'Control Activities Matrix'!B21, \"\")","v":"Before processing, leases (and cancellations of leases) are reviewed and approved."}]
[null,{"$f":"'Control Activities Matrix'!AE22","v":1},{"$f":"IF(B21=1, 'Control Activities Matrix'!A22, \"\")","v":"C2004"},{"$f":"IF(B21=1, 'Control Activities Matrix'!B22, \"\")","v":"Tenant complaints and billing questions are investigated and resolved timely."}]
[null,{"$f":"'Control Activities Matrix'!AE23","v":1},{"$f":"IF(B22=1, 'Control Activities Matrix'!A23, \"\")","v":"C2005"},{"$f":"IF(B22=1, 'Control Activities Matrix'!B23, \"\")","v":"Delinquent accounts receivable are reviewed."}]
[null,{"$f":"'Control Activities Matrix'!AE24","v":1},{"$f":"IF(B23=1, 'Control Activities Matrix'!A24, \"\")","v":"C2014"},{"$f":"IF(B23=1, 'Control Activities Matrix'!B24, \"\")","v":"Cash receipts are reconciled to general ledger postings daily."}]
[null,{"$f":"'Control Activities Matrix'!AE25","v":1},{"$f":"IF(B24=1, 'Control Activities Matrix'!A25, \"\")","v":"C2015"},{"$f":"IF(B24=1, 'Control Activities Matrix'!B25, \"\")","v":"Lockbox receipts are compared to tenant remittances."}]
[null,{"$f":"'Control Activities Matrix'!AE26","v":1},{"$f":"IF(B25=1, 'Control Activities Matrix'!A26, \"\")","v":"C2018"},{"$f":"IF(B25=1, 'Control Activities Matrix'!B26, \"\")","v":"The accounts receivable aging/subledger is reviewed and reconciled to the general ledger."}]
[null,{"$f":"'Control Activities Matrix'!AE27","v":1},{"$f":"IF(B26=1, 'Control Activities Matrix'!A27, \"\")","v":"C2027"},{"$f":"IF(B26=1, 'Control Activities Matrix'!B27, \"\")","v":"Only authorized users can modify data in the tenant master records."}]
[null,{"$f":"'Control Activities Matrix'!AE28","v":1},{"$f":"IF(B27=1, 'Control Activities Matrix'!A28, \"\")","v":"C2039"},{"$f":"IF(B27=1, 'Control Activities Matrix'!B28, \"\")","v":"A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies."}]
[null,{"$f":"'Control Activities Matrix'!AE29","v":1},{"$f":"IF(B28=1, 'Control Activities Matrix'!A29, \"\")","v":"C2052"},{"$f":"IF(B28=1, 'Control Activities Matrix'!B29, \"\")","v":"Accounting policies and procedures specify the correct treatment for calculating prepaid revenue."}]
[null,{"$f":"'Control Activities Matrix'!AE30","v":1},{"$f":"IF(B29=1, 'Control Activities Matrix'!A30, \"\")","v":"C2054"},{"$f":"IF(B29=1, 'Control Activities Matrix'!B30, \"\")","v":"A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies."}]
[null,{"$f":"'Control Activities Matrix'!AE31","v":1},{"$f":"IF(B30=1, 'Control Activities Matrix'!A31, \"\")","v":"C2057"},{"$f":"IF(B30=1, 'Control Activities Matrix'!B31, \"\")","v":"Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense."}]
[null,{"$f":"'Control Activities Matrix'!AE32","v":1},{"$f":"IF(B31=1, 'Control Activities Matrix'!A32, \"\")","v":"C2062"},{"$f":"IF(B31=1, 'Control Activities Matrix'!B32, \"\")","v":"There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash."}]
[null,{"$f":"'Control Activities Matrix'!AE33","v":1},{"$f":"IF(B32=1, 'Control Activities Matrix'!A33, \"\")","v":"C2064"},{"$f":"IF(B32=1, 'Control Activities Matrix'!B33, \"\")","v":"There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash."}]
[null,{"$f":"'Control Activities Matrix'!AE34","v":1},{"$f":"IF(B33=1, 'Control Activities Matrix'!A34, \"\")","v":"C2065"},{"$f":"IF(B33=1, 'Control Activities Matrix'!B34, \"\")","v":"There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts"}]
[null,{"$f":"'Control Activities Matrix'!AE35","v":1},{"$f":"IF(B34=1, 'Control Activities Matrix'!A35, \"\")","v":"C2068"},{"$f":"IF(B34=1, 'Control Activities Matrix'!B35, \"\")","v":"There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance."}]
[null,{"$f":"'Control Activities Matrix'!AE36","v":1},{"$f":"IF(B35=1, 'Control Activities Matrix'!A36, \"\")","v":"C2069"},{"$f":"IF(B35=1, 'Control Activities Matrix'!B36, \"\")","v":"There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance."}]
[null,{"$f":"'Control Activities Matrix'!AE37","v":1},{"$f":"IF(B36=1, 'Control Activities Matrix'!A37, \"\")","v":"C2076"},{"$f":"IF(B36=1, 'Control Activities Matrix'!B37, \"\")","v":"The entity uses a lockbox. DROPBOX"}]
[null,{"$f":"'Control Activities Matrix'!AE38","v":1},{"$f":"IF(B37=1, 'Control Activities Matrix'!A38, \"\")","v":"C2077"},{"$f":"IF(B37=1, 'Control Activities Matrix'!B38, \"\")","v":"Cash receipts are deposited intact promptly or stored in a secure location."}]
[null,{"$f":"'Control Activities Matrix'!AE39","v":1},{"$f":"IF(B38=1, 'Control Activities Matrix'!A39, \"\")","v":"C2079"},{"$f":"IF(B38=1, 'Control Activities Matrix'!B39, \"\")","v":"Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person."}]
[null,{"$f":"'Control Activities Matrix'!AE40","v":1},{"$f":"IF(B39=1, 'Control Activities Matrix'!A40, \"\")","v":"C2080"},{"$f":"IF(B39=1, 'Control Activities Matrix'!B40, \"\")","v":"Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management."}]
[null,{"$f":"'Control Activities Matrix'!AE41","v":1},{"$f":"IF(B40=1, 'Control Activities Matrix'!A41, \"\")","v":"C2083"},{"$f":"IF(B40=1, 'Control Activities Matrix'!B41, \"\")","v":"Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds"}]
[null,{"$f":"'Control Activities Matrix'!AE42","v":1},{"$f":"IF(B41=1, 'Control Activities Matrix'!A42, \"\")","v":"C2084"},{"$f":"IF(B41=1, 'Control Activities Matrix'!B42, \"\")","v":"The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations."}]
[null,{"$f":"'Control Activities Matrix'!AE43","v":1},{"$f":"IF(B42=1, 'Control Activities Matrix'!A43, \"\")","v":"C2085"},{"$f":"IF(B42=1, 'Control Activities Matrix'!B43, \"\")","v":"Management has procedures to ensure that current standardized lease contracts and lease addendums are used."}]
[null,{"$f":"'Control Activities Matrix'!AE44","v":1},{"$f":"IF(B43=1, 'Control Activities Matrix'!A44, \"\")","v":"C2086"},{"$f":"IF(B43=1, 'Control Activities Matrix'!B44, \"\")","v":"The rent roll is reviewed regularly by management."}]
[null,{"$f":"'Control Activities Matrix'!AE45","v":1},{"$f":"IF(B44=1, 'Control Activities Matrix'!A45, \"\")","v":"C2087"},{"$f":"IF(B44=1, 'Control Activities Matrix'!B45, \"\")","v":"Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay."}]
[null,{"$f":"'Control Activities Matrix'!AE46","v":1},{"$f":"IF(B45=1, 'Control Activities Matrix'!A46, \"\")","v":"C2148"},{"$f":"IF(B45=1, 'Control Activities Matrix'!B46, \"\")","v":"Summary totals of billings are compared to the posting to the control accounts."}]
[null,{"$f":"'Control Activities Matrix'!AE47","v":1},{"$f":"IF(B46=1, 'Control Activities Matrix'!A47, \"\")","v":"C4000"},{"$f":"IF(B46=1, 'Control Activities Matrix'!B47, \"\")","v":"Management tracks asset acquisitions and remaining costs and compares to capital budgets."}]
[null,{"$f":"'Control Activities Matrix'!AE48","v":1},{"$f":"IF(B47=1, 'Control Activities Matrix'!A48, \"\")","v":"C4001"},{"$f":"IF(B47=1, 'Control Activities Matrix'!B48, \"\")","v":"Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist."}]
[null,{"$f":"'Control Activities Matrix'!AE49","v":1},{"$f":"IF(B48=1, 'Control Activities Matrix'!A49, \"\")","v":"C4003"},{"$f":"IF(B48=1, 'Control Activities Matrix'!B49, \"\")","v":"The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management."}]
[null,{"$f":"'Control Activities Matrix'!AE50","v":1},{"$f":"IF(B49=1, 'Control Activities Matrix'!A50, \"\")","v":"C4004"},{"$f":"IF(B49=1, 'Control Activities Matrix'!B50, \"\")","v":"Equipment is located in an appropriately secured area, where access is restricted to authorized personnel."}]
[null,{"$f":"'Control Activities Matrix'!AE51","v":1},{"$f":"IF(B50=1, 'Control Activities Matrix'!A51, \"\")","v":"C4007"},{"$f":"IF(B50=1, 'Control Activities Matrix'!B51, \"\")","v":"Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment."}]
[null,{"$f":"'Control Activities Matrix'!AE52","v":1},{"$f":"IF(B51=1, 'Control Activities Matrix'!A52, \"\")","v":"C4009"},{"$f":"IF(B51=1, 'Control Activities Matrix'!B52, \"\")","v":"The property and equipment subledger is reviewed and reconciled to the general ledger."}]
[null,{"$f":"'Control Activities Matrix'!AE53","v":1},{"$f":"IF(B52=1, 'Control Activities Matrix'!A53, \"\")","v":"C4013"},{"$f":"IF(B52=1, 'Control Activities Matrix'!B53, \"\")","v":"Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion."}]
[null,{"$f":"'Control Activities Matrix'!AE54","v":1},{"$f":"IF(B53=1, 'Control Activities Matrix'!A54, \"\")","v":"C4015"},{"$f":"IF(B53=1, 'Control Activities Matrix'!B54, \"\")","v":"Property and equipment depreciation charges are calculated correctly by the automated system and are reviewed for reasonableness by management."}]
[null,{"$f":"'Control Activities Matrix'!AE55","v":1},{"$f":"IF(B54=1, 'Control Activities Matrix'!A55, \"\")","v":"C4016"},{"$f":"IF(B54=1, 'Control Activities Matrix'!B55, \"\")","v":"The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management."}]
[null,{"$f":"'Control Activities Matrix'!AE56","v":1},{"$f":"IF(B55=1, 'Control Activities Matrix'!A56, \"\")","v":"C4017"},{"$f":"IF(B55=1, 'Control Activities Matrix'!B56, \"\")","v":"Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal."}]
[null,{"$f":"'Control Activities Matrix'!AE57","v":1},{"$f":"IF(B56=1, 'Control Activities Matrix'!A57, \"\")","v":"C4018"},{"$f":"IF(B56=1, 'Control Activities Matrix'!B57, \"\")","v":"Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management."}]
[null,{"$f":"'Control Activities Matrix'!AE58","v":1},{"$f":"IF(B57=1, 'Control Activities Matrix'!A58, \"\")","v":"C4025"},{"$f":"IF(B57=1, 'Control Activities Matrix'!B58, \"\")","v":"Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments."}]
[null,{"$f":"'Control Activities Matrix'!AE59","v":1},{"$f":"IF(B58=1, 'Control Activities Matrix'!A59, \"\")","v":"C4028"},{"$f":"IF(B58=1, 'Control Activities Matrix'!B59, \"\")","v":"Recorded assets are reviewed for impairment."}]
[null,{"$f":"'Control Activities Matrix'!AE60","v":1},{"$f":"IF(B59=1, 'Control Activities Matrix'!A60, \"\")","v":"C4030"},{"$f":"IF(B59=1, 'Control Activities Matrix'!B60, \"\")","v":"A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies."}]
[null,{"$f":"'Control Activities Matrix'!AE61","v":1},{"$f":"IF(B60=1, 'Control Activities Matrix'!A61, \"\")","v":"C4043"},{"$f":"IF(B60=1, 'Control Activities Matrix'!B61, \"\")","v":"Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP."}]
[null,{"$f":"'Control Activities Matrix'!AE62","v":1},{"$f":"IF(B61=1, 'Control Activities Matrix'!A62, \"\")","v":"C4045"},{"$f":"IF(B61=1, 'Control Activities Matrix'!B62, \"\")","v":"Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management."}]
[null,{"$f":"'Control Activities Matrix'!AE63","v":1},{"$f":"IF(B62=1, 'Control Activities Matrix'!A63, \"\")","v":"C4048"},{"$f":"IF(B62=1, 'Control Activities Matrix'!B63, \"\")","v":"Management reviews and approves write‐offs or other adjustments to property accounts."}]
[null,{"$f":"'Control Activities Matrix'!AE64","v":1},{"$f":"IF(B63=1, 'Control Activities Matrix'!A64, \"\")","v":"C4049"},{"$f":"IF(B63=1, 'Control Activities Matrix'!B64, \"\")","v":"Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for."}]
[null,{"$f":"'Control Activities Matrix'!AE65","v":1},{"$f":"IF(B64=1, 'Control Activities Matrix'!A65, \"\")","v":"C4050"},{"$f":"IF(B64=1, 'Control Activities Matrix'!B65, \"\")","v":"Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures."}]
[null,{"$f":"'Control Activities Matrix'!#REF!","v":{"$error":"#REF!"}},{"$f":"IF(B65=1, 'Control Activities Matrix'!#REF!, \"\")","v":{"$error":"#REF!"}},{"$f":"IF(B65=1, 'Control Activities Matrix'!#REF!, \"\")","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities Matrix'!AE66","v":1},{"$f":"IF(B66=1, 'Control Activities Matrix'!A66, \"\")","v":"C4052"},{"$f":"IF(B66=1, 'Control Activities Matrix'!B66, \"\")","v":"The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures."}]
[null,{"$f":"'Control Activities Matrix'!AE67","v":1},{"$f":"IF(B67=1, 'Control Activities Matrix'!A67, \"\")","v":"C4053"},{"$f":"IF(B67=1, 'Control Activities Matrix'!B67, \"\")","v":"The entity makes periodic reviews and appraisals relative to insurance considerations."}]
[null,{"$f":"'Control Activities Matrix'!AE68","v":1},{"$f":"IF(B68=1, 'Control Activities Matrix'!A68, \"\")","v":"C4054"},{"$f":"IF(B68=1, 'Control Activities Matrix'!B68, \"\")","v":"The appropriate approval by management and HUD is required for dispositions of property and equipment."}]
[null,{"$f":"'Control Activities Matrix'!AE69","v":1},{"$f":"IF(B69=1, 'Control Activities Matrix'!A69, \"\")","v":"C5002"},{"$f":"IF(B69=1, 'Control Activities Matrix'!B69, \"\")","v":"Interest and dividend income calculations and accruals are reviewed."}]
[null,{"$f":"'Control Activities Matrix'!AE70","v":1},{"$f":"IF(B70=1, 'Control Activities Matrix'!A70, \"\")","v":"C5004"},{"$f":"IF(B70=1, 'Control Activities Matrix'!B70, \"\")","v":"Third‐party statements are reconciled to subledger and general ledger account(s)."}]
[null,{"$f":"'Control Activities Matrix'!AE71","v":1},{"$f":"IF(B71=1, 'Control Activities Matrix'!A71, \"\")","v":"C5008"},{"$f":"IF(B71=1, 'Control Activities Matrix'!B71, \"\")","v":"Debt and capital advance agreements are reviewed for appropriate classification."}]
[null,{"$f":"'Control Activities Matrix'!AE72","v":1},{"$f":"IF(B72=1, 'Control Activities Matrix'!A72, \"\")","v":"C5009"},{"$f":"IF(B72=1, 'Control Activities Matrix'!B72, \"\")","v":"Debt compliance calculations are prepared and reviewed timely."}]
[null,{"$f":"'Control Activities Matrix'!AE73","v":1},{"$f":"IF(B73=1, 'Control Activities Matrix'!A73, \"\")","v":"C5011"},{"$f":"IF(B73=1, 'Control Activities Matrix'!B73, \"\")","v":"Financial commitments require approval by senior management and/or those charged with governance."}]
[null,{"$f":"'Control Activities Matrix'!AE74","v":1},{"$f":"IF(B74=1, 'Control Activities Matrix'!A74, \"\")","v":"C5013"},{"$f":"IF(B74=1, 'Control Activities Matrix'!B74, \"\")","v":"Leases are reviewed for capitalization."}]
[null,{"$f":"'Control Activities Matrix'!AE75","v":1},{"$f":"IF(B75=1, 'Control Activities Matrix'!A75, \"\")","v":"C5015"},{"$f":"IF(B75=1, 'Control Activities Matrix'!B75, \"\")","v":"A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely."}]
[null,{"$f":"'Control Activities Matrix'!AE76","v":1},{"$f":"IF(B76=1, 'Control Activities Matrix'!A76, \"\")","v":"C5018"},{"$f":"IF(B76=1, 'Control Activities Matrix'!B76, \"\")","v":"Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity."}]
[null,{"$f":"'Control Activities Matrix'!AE77","v":1},{"$f":"IF(B77=1, 'Control Activities Matrix'!A77, \"\")","v":"C5023"},{"$f":"IF(B77=1, 'Control Activities Matrix'!B77, \"\")","v":"Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated."}]
[null,{"$f":"'Control Activities Matrix'!AE78","v":1},{"$f":"IF(B78=1, 'Control Activities Matrix'!A78, \"\")","v":"C5033"},{"$f":"IF(B78=1, 'Control Activities Matrix'!B78, \"\")","v":"Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures."}]
[null,{"$f":"'Control Activities Matrix'!AE79","v":1},{"$f":"IF(B79=1, 'Control Activities Matrix'!A79, \"\")","v":"C5043"},{"$f":"IF(B79=1, 'Control Activities Matrix'!B79, \"\")","v":"Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date."}]
[null,{"$f":"'Control Activities Matrix'!AE80","v":1},{"$f":"IF(B80=1, 'Control Activities Matrix'!A80, \"\")","v":"C5044"},{"$f":"IF(B80=1, 'Control Activities Matrix'!B80, \"\")","v":"Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly."}]
[null,{"$f":"'Control Activities Matrix'!AE81","v":1},{"$f":"IF(B81=1, 'Control Activities Matrix'!A81, \"\")","v":"C5045"},{"$f":"IF(B81=1, 'Control Activities Matrix'!B81, \"\")","v":"Dividends and other equity transactions require approval by the owner, board of directors, or general partner."}]
[null,{"$f":"'Control Activities Matrix'!AE82","v":1},{"$f":"IF(B82=1, 'Control Activities Matrix'!A82, \"\")","v":"C5049"},{"$f":"IF(B82=1, 'Control Activities Matrix'!B82, \"\")","v":"Bank reconciliations are prepared and reviewed in a timely fashion."}]
[null,{"$f":"'Control Activities Matrix'!AE83","v":1},{"$f":"IF(B83=1, 'Control Activities Matrix'!A83, \"\")","v":"C5057"},{"$f":"IF(B83=1, 'Control Activities Matrix'!B83, \"\")","v":"There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger."}]
[null,{"$f":"'Control Activities Matrix'!AE84","v":1},{"$f":"IF(B84=1, 'Control Activities Matrix'!A84, \"\")","v":"C5064"},{"$f":"IF(B84=1, 'Control Activities Matrix'!B84, \"\")","v":"Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity."}]
[null,{"$f":"'Control Activities Matrix'!AE85","v":1},{"$f":"IF(B85=1, 'Control Activities Matrix'!A85, \"\")","v":"C5065"},{"$f":"IF(B85=1, 'Control Activities Matrix'!B85, \"\")","v":"Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments."}]
[null,{"$f":"'Control Activities Matrix'!AE86","v":1},{"$f":"IF(B86=1, 'Control Activities Matrix'!A86, \"\")","v":"C5066"},{"$f":"IF(B86=1, 'Control Activities Matrix'!B86, \"\")","v":"A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies."}]
[null,{"$f":"'Control Activities Matrix'!AE87","v":1},{"$f":"IF(B87=1, 'Control Activities Matrix'!A87, \"\")","v":"C5067"},{"$f":"IF(B87=1, 'Control Activities Matrix'!B87, \"\")","v":"Management reviews and approves adjustments to investment and derivatives control accounts."}]
[null,{"$f":"'Control Activities Matrix'!AE88","v":1},{"$f":"IF(B88=1, 'Control Activities Matrix'!A88, \"\")","v":"C5069"},{"$f":"IF(B88=1, 'Control Activities Matrix'!B88, \"\")","v":"The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds."}]
[null,{"$f":"'Control Activities Matrix'!AE89","v":1},{"$f":"IF(B89=1, 'Control Activities Matrix'!A89, \"\")","v":"C5070"},{"$f":"IF(B89=1, 'Control Activities Matrix'!B89, \"\")","v":"Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation."}]
[null,{"$f":"'Control Activities Matrix'!AE90","v":1},{"$f":"IF(B90=1, 'Control Activities Matrix'!A90, \"\")","v":"C6000"},{"$f":"IF(B90=1, 'Control Activities Matrix'!B90, \"\")","v":"Access to data and/or transaction files is appropriately restricted."}]
[null,{"$f":"'Control Activities Matrix'!AE91","v":1},{"$f":"IF(B91=1, 'Control Activities Matrix'!A91, \"\")","v":"C6017"},{"$f":"IF(B91=1, 'Control Activities Matrix'!B91, \"\")","v":"Standard programmed algorithms perform significant payroll calculations."}]
[null,{"$f":"'Control Activities Matrix'!AE92","v":1},{"$f":"IF(B92=1, 'Control Activities Matrix'!A92, \"\")","v":"C6020"},{"$f":"IF(B92=1, 'Control Activities Matrix'!B92, \"\")","v":"The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information."}]
[null,{"$f":"'Control Activities Matrix'!AE93","v":1},{"$f":"IF(B93=1, 'Control Activities Matrix'!A93, \"\")","v":"C6022"},{"$f":"IF(B93=1, 'Control Activities Matrix'!B93, \"\")","v":"An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner."}]
[null,{"$f":"'Control Activities Matrix'!AE94","v":1},{"$f":"IF(B94=1, 'Control Activities Matrix'!A94, \"\")","v":"C6024"},{"$f":"IF(B94=1, 'Control Activities Matrix'!B94, \"\")","v":"There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received."}]
[null,{"$f":"'Control Activities Matrix'!AE95","v":1},{"$f":"IF(B95=1, 'Control Activities Matrix'!A95, \"\")","v":"C6033"},{"$f":"IF(B95=1, 'Control Activities Matrix'!B95, \"\")","v":"Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management."}]
[null,{"$f":"'Control Activities Matrix'!AE96","v":1},{"$f":"IF(B96=1, 'Control Activities Matrix'!A96, \"\")","v":"C6034"},{"$f":"IF(B96=1, 'Control Activities Matrix'!B96, \"\")","v":"Current payrolls are compared with previous payrolls and variances are investigated and documented."}]
[null,{"$f":"'Control Activities Matrix'!AE97","v":1},{"$f":"IF(B97=1, 'Control Activities Matrix'!A97, \"\")","v":"C7000"},{"$f":"IF(B97=1, 'Control Activities Matrix'!B97, \"\")","v":"Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts."}]
[null,{"$f":"'Control Activities Matrix'!AE98","v":1},{"$f":"IF(B98=1, 'Control Activities Matrix'!A98, \"\")","v":"C7001"},{"$f":"IF(B98=1, 'Control Activities Matrix'!B98, \"\")","v":"Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor."}]
[null,{"$f":"'Control Activities Matrix'!AE99","v":1},{"$f":"IF(B99=1, 'Control Activities Matrix'!A99, \"\")","v":"C7002"},{"$f":"IF(B99=1, 'Control Activities Matrix'!B99, \"\")","v":"The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer."}]
[null,{"$f":"'Control Activities Matrix'!AE100","v":1},{"$f":"IF(B100=1, 'Control Activities Matrix'!A100, \"\")","v":"C7005"},{"$f":"IF(B100=1, 'Control Activities Matrix'!B100, \"\")","v":"Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts."}]
[null,{"$f":"'Control Activities Matrix'!AE101","v":1},{"$f":"IF(B101=1, 'Control Activities Matrix'!A101, \"\")","v":"C7006"},{"$f":"IF(B101=1, 'Control Activities Matrix'!B101, \"\")","v":"The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis."}]
[null,{"$f":"'Control Activities Matrix'!AE102","v":1},{"$f":"IF(B102=1, 'Control Activities Matrix'!A102, \"\")","v":"C7010"},{"$f":"IF(B102=1, 'Control Activities Matrix'!B102, \"\")","v":"Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period."}]
[null,{"$f":"'Control Activities Matrix'!AE103","v":1},{"$f":"IF(B103=1, 'Control Activities Matrix'!A103, \"\")","v":"C7021"},{"$f":"IF(B103=1, 'Control Activities Matrix'!B103, \"\")","v":"Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting."}]
[null,{"$f":"'Control Activities Matrix'!AE104","v":1},{"$f":"IF(B104=1, 'Control Activities Matrix'!A104, \"\")","v":"C7022"},{"$f":"IF(B104=1, 'Control Activities Matrix'!B104, \"\")","v":"A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies."}]
[null,{"$f":"'Control Activities Matrix'!AE105","v":1},{"$f":"IF(B105=1, 'Control Activities Matrix'!A105, \"\")","v":"C7027"},{"$f":"IF(B105=1, 'Control Activities Matrix'!B105, \"\")","v":"Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes."}]
[null,{"$f":"'Control Activities Matrix'!AE106","v":1},{"$f":"IF(B106=1, 'Control Activities Matrix'!A106, \"\")","v":"C8031"},{"$f":"IF(B106=1, 'Control Activities Matrix'!B106, \"\")","v":"An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel."}]

{"sheet":"CAPivotTable","index":21,"n_rows":108,"n_cols":2,"rows_kept":108,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,"Row Labels"]
[null,"C1000"]
[null,"C1001"]
[null,"C1007"]
[null,"C1014"]
[null,"C1021"]
[null,"C1026"]
[null,"C1027"]
[null,"C1029"]
[null,"C1069"]
[null,"C1073"]
[null,"C1077"]
[null,"C1084"]
[null,"C1085"]
[null,"C1086"]
[null,"C1087"]
[null,"C1088"]
[null,"C1092"]
[null,"C2000"]
[null,"C2002"]
[null,"C2004"]
[null,"C2005"]
[null,"C2014"]
[null,"C2015"]
[null,"C2018"]
[null,"C2027"]
[null,"C2039"]
[null,"C2052"]
[null,"C2054"]
[null,"C2057"]
[null,"C2062"]
[null,"C2064"]
[null,"C2065"]
[null,"C2068"]
[null,"C2069"]
[null,"C2076"]
[null,"C2077"]
[null,"C2079"]
[null,"C2080"]
[null,"C2083"]
[null,"C2084"]
[null,"C2085"]
[null,"C2086"]
[null,"C2087"]
[null,"C2148"]
[null,"C4000"]
[null,"C4001"]
[null,"C4003"]
[null,"C4004"]
[null,"C4007"]
[null,"C4009"]
[null,"C4013"]
[null,"C4015"]
[null,"C4016"]
[null,"C4017"]
[null,"C4018"]
[null,"C4025"]
[null,"C4028"]
[null,"C4030"]
[null,"C4043"]
[null,"C4045"]
[null,"C4048"]
[null,"C4049"]
[null,"C4050"]
[null,"C4052"]
[null,"C4053"]
[null,"C4054"]
[null,"C5002"]
[null,"C5004"]
[null,"C5008"]
[null,"C5009"]
[null,"C5011"]
[null,"C5013"]
[null,"C5015"]
[null,"C5018"]
[null,"C5023"]
[null,"C5033"]
[null,"C5043"]
[null,"C5044"]
[null,"C5045"]
[null,"C5049"]
[null,"C5057"]
[null,"C5064"]
[null,"C5065"]
[null,"C5066"]
[null,"C5067"]
[null,"C5069"]
[null,"C5070"]
[null,"C6000"]
[null,"C6017"]
[null,"C6020"]
[null,"C6022"]
[null,"C6024"]
[null,"C6033"]
[null,"C6034"]
[null,"C7000"]
[null,"C7001"]
[null,"C7002"]
[null,"C7005"]
[null,"C7006"]
[null,"C7010"]
[null,"C7021"]
[null,"C7022"]
[null,"C7027"]
[null,"C8031"]
[null,"Grand Total"]

{"sheet":"CA Testing","index":22,"n_rows":104,"n_cols":3,"rows_kept":104,"cut":false,"hidden":true,"merged":[]}
[]
[]
["C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","Examine evidence of management's review of the financial statements."]
["C1001","Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","During the disbursements sample, determine that expenditures were approved by management."]
["C1007","Costs are compared to budget and prior periods at an appropriate level of detail.","Examine management's review of the financial statements."]
["C1014","System rejects duplicate entry of an invoice from a vendor.","Determine if the accounting system prevents duplicate invoices."]
["C1021","Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","For disbursements selected for testing determine that PO's are matched to invoices prior to payment"]
["C1026","After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.","Management reviews to ensure invoices are recorded in the proper period."]
["C1027","Accruals for goods/services received but not invoiced are reviewed.","Year end accruals are reviewed."]
["C1029","Accounts payable aging/subledger is reviewed and reconciled to the general ledger.","Review to determine that A/P details are reconciled to the general ledger."]
["C1069","Changes to the vendor master file are periodically reviewed for reasonableness.","Determine if the vendor master file is reviewed periodically."]
["C1073","There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expenditures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.","Determine if segregation of duties is appropriate for the entity."]
["C1077","There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.","Determine if segregation of duties for the purchasing function is appropriate for the entity."]
["C1084","An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.","Determine if other assets reviewed and reconciled at year end"]
["C1085","Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.","Review the clients check registers to determine if pre-numbered checks are used or I printed by the system, determine that the sequences are reviewed"]
["C1086","Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.","Review the PO's to determine if they are pre-numbered or if printed by the system, determine that the sequences are reviewed."]
["C1087","The check signer reviews all supporting documentation prior to signing the check.","Determine if check signers reviewed for completeness before signing."]
["C1088","Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.","Determine if the treasury function has adequate password protection for access to online bank functions."]
["C1092","Disbursements that require special approval by HUD are properly documented.","Determine that all HUD-required approvals were obtained prior to disbursement of funds."]
["C2000","All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.","Determine that write-off were approved by management prior to the adjustment."]
["C2002","Before processing, leases (and cancellations of leases) are reviewed and approved.","Determine that all tenant leases are reviewed before issuance."]
["C2004","Tenant complaints and billing questions are investigated and resolved timely.","Inquire as to the existence of any billing questions and determine if they are corrected appropriately."]
["C2005","Delinquent accounts receivable are reviewed.","Review management's estimates of uncollectible amounts to determine that they were adequately reviewed and approved."]
["C2014","Cash receipts are reconciled to general ledger postings daily.","Determine that cash receipts were posted daily"]
["C2015","Lockbox, or checkscan receipts are compared to tenant records.","Review monthly recordings to observe reconciliation procedures."]
["C2018","The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","Verify that the A/R subledger are reconciled to the G/L."]
["C2027","Only authorized users can modify data in the tenant master records.","Review access controls to determine who can make changes to the tenant master file."]
["C2039","Client prepares an analysis if bad debts to ensure allowance is adequate.","Review the client's analysis of the allowance for bad debts."]
["C2052","Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.","Review policies and procedures  for calculating prepaid revenue."]
["C2054","A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","Review the client's analysis of the prepaid revenue."]
["C2057","Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense.","Review policies and procedures  for calculating the allowance for bad debts."]
["C2062","There is adequate segregation of duties among those who:\n• Approve rent concessions and other terms.\n• Record leases.\n• Ensuring tenants are billed.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Changes to tenant master file, accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","Determine that the segregation of duties related to processing tenants is appropriate for the entity."]
["C2064","There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepancies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","Determine that the segregation of duties are appropriate for tenant billings."]
["C2065","There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjustments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts","Determine that the segregation of duties are appropriate for the collection of cash receipts."]
["C2076","The entity uses a lockbox or other automated receipt process such as a check scanner.","Determine that the entity's process for automating cash receipts is working"]
["C2077","Cash receipts are deposited intact promptly or stored in a secure location.","Determine that cash receipts are deposited promptly."]
["C2079","Adjustments of cash accounts are approved and documented by the appropriate level of management or another appropriate person.","Review any adjustments to cash to determine that they were approved by management."]
["C2080","Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.","Determine that management adequately reviews the GRP, vacancies and other rental charges."]
["C2083","Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds","Verify that the entity has established separate accounts for the restricted cash accounts."]
["C2084","The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations.","Rent roll is updated and reviewed for changes periodically"]
["C2085","Management has procedures to ensure that current standardized lease contracts and lease addendums are used.","Management reviews leases periodically to ensure that they are correct"]
["C2086","The rent roll is reviewed regularly by management.","Rent roll is updated and reviewed for changes periodically"]
["C2087","Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay.","Determine that tenants are only admitted after a examination procedures are complete"]
["C2148","Summary totals of billings are compared to the posting to the control accounts.","Billings are compared to rent roll for reasonableness"]
["C4000","Management tracks asset acquisitions and remaining costs and compares to capital budgets.","Fixed asset purchases follow the budget and are approved"]
["C4001","Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","Determine that management has reviewed fixed asset lists to determine appropriate dispositions"]
["C4003","The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communicated by management.","Review with management the capitalization policy and determine it is still appropriate"]
["C4004","Equipment is located in an appropriately secured area, where access is restricted to authorized personnel.","Determine that equipment is tracked as to location and utilization"]
["C4007","Prior to entry, accounting personnel compare asset information to the capitalization policy to ensure appropriate accounting treatment.","Review assets capitalized to determine that they were classified correctly"]
["C4009","The property and equipment subledger is reviewed and reconciled to the general ledger.","Determine that the general ledger and property ledgers are reconciled"]
["C4013","Disposals of property and equipment are reviewed by management and entered into the property and equipment subledger by accounting personnel in a timely fashion.","Determine that management approved asset disposals"]
["C4015","Property and equipment depreciation charges are calculated correctly by the automated system and are reviewed for reasonableness by management.","Ensure that depreciation correctly and reviewed by management"]
["C4016","The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.","Ensure that depreciation was correctly entered into the general ledger"]
["C4017","Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal.","Determine that any gain or loss on disposal was correctly calculated"]
["C4018","Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management.","Determine that any gain or loss on disposal was recorded correctly in the G/L"]
["C4025","Accounting policies and procedures specify correct treatment for calculating asset impairment, including those requiring management’s estimates and judgments.","Determine that management has a policy for reviewing for any asset impairments"]
["C4028","Recorded assets are reviewed for impairment.","Determine if impairments exists that were not impaired by management"]
["C4030","A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","Determine that impairments did not violates accounting or regulatory requirements"]
["C4043","Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP.","Determine that amortization impairments are appropriate"]
["C4045","Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management.","Determine that amortization impairments are calculated correctly"]
["C4048","Management reviews and approves write‐offs or other adjustments to property accounts.","Determine that management approved all write-offs and other adjustments to PP&E"]
["C4049","Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for.","Determine that pre-numbered purchase orders are used"]
["C4050","Competitive bids are obtained and compared for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","Determine that purchases follow the appropriate limits for HUD or Uniform Guidance (for NFPs)"]
["C4052","The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","Determine that management reviews all substantial repairs or replacements"]
["C4053","The entity makes periodic reviews and appraisals relative to insurance considerations.","Determine that management understands HUD's  insurance requirements and reviews compliance periodically"]
["C4054","The appropriate approval by management and HUD is required for dispositions of property and equipment.","Determine that distributions were appropriately approved."]
["C5002","Interest and dividend income calculations and accruals are reviewed.","Determine that interest and other income is calculated correctly or booked based on third-party statements"]
["C5004","Third‐party statements are reconciled to subledger and general ledger account(s).","Determine that interest and other income is calculated correctly or booked based on third-party statements"]
["C5008","Debt and capital advance agreements are reviewed for appropriate classification.","Determine that management das reviewed and approved the accounting treatments for capital advances or other debt"]
["C5009","Debt compliance calculations are prepared and reviewed timely.","Determine that management reviews debt covenant compliance"]
["C5011","Financial commitments require approval by senior management and/or those charged with governance.","Determine that management approved all significant commitments"]
["C5013","Leases are reviewed for capitalization.","Determine that leases are reviewed for proper accounting treatment"]
["C5015","A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely.","Determine that debt instruments are correctly recorded in the G/L"]
["C5018","Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity.","Determine that investments and derivatives are reviewed by management to avoid HUD or other restrictions"]
["C5023","Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated.","Determine that debt amounts agree to 3rd party statements"]
["C5033","Management approves investment and derivative transactions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures.","Determine that investments and derivatives are reviewed by management to avoid HUD or other restrictions"]
["C5043","Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date.","Determine that any dividends paid were reviewed and approved by management."]
["C5044","Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly.","Determine that ownership percentages are reviewed and approved promptly"]
["C5045","Dividends and other equity transactions require approval by the owner, board of directors, or general partner.","Determine that dividends or distributions are approved by management and were in compliance with surplus cash restrictions"]
["C5049","Bank reconciliations are prepared and reviewed in a timely fashion.","Determine that bank reconciliations are performed in a timely fashion each month"]
["C5057","There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger.","Determine that there is adequate segregation of duties in the cash receipts and disbursements are and that they are in compliance with Handbook 4370.2"]
["C5064","Investments are reviewed at acquisition and other appropriate intervals for appropriate classification as trading, available‐for‐sale, or held to maturity.","Determine that investments are reviewed to ensure proper classification"]
["C5065","Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments.","Determine that policies and procedures related to investments are reviewed to ensure correct estimates and judgments"]
["C5066","A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies.","Review management's analysis on investments to determine that it was prepared correctly"]
["C5067","Management reviews and approves adjustments to investment and derivatives control accounts.","Review the policies and procedures related to investment for completeness"]
["C5069","The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds.","Review the policies and procedures related to investment for completeness and for compliance with HUD's restrictions"]
["C5070","Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation.","Determine that bank statements are reviewed prior to reconciliation"]
["C6000","Access to data and/or transaction files is appropriately restricted.","Determine that access to data files is restricted to appropriate persons"]
["C6017","Standard programmed algorithms perform significant payroll calculations.","Determine that payroll is calculated correctly by the system"]
["C6020","The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.","Determine that all changed to the payroll program are reviewed and approved"]
["C6022","An equity roll forward is performed. Unusual or reconciling items are investigated and resolved in a timely manner.","Determine that a roll forward of equity was performed and issues resolved"]
["C6024","There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received.","Determine that there is adequate segregations of duties in cash disbursements and payroll"]
["C6033","Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of management.","Determine that payroll amounts are reviewed and approved and entered into the G/L correctly"]
["C6034","Current payrolls are compared with previous payrolls and variances are investigated and documented.","Determine that management reviews the financial statements periodically"]
["C7000","Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts.","Determine that tax amounts are reviewed and approved by management"]
["C7001","Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor.","Determine that tax amounts are reviewed and approved by an outside tax advisor"]
["C7002","The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer.","Determine that the current year tax provision is compared to the prior year for reasonableness "]
["C7005","Management reviews the details of analyses and reconciliations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts.","Determine that management reviews and approves all significant tax-related accounts prior to finalization"]
["C7006","The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis.","Determine that management has used appropriate judgments in adopting new tax-related accounting policies "]
["C7010","Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlighting significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period.","Determine that an appropriate analytical review of the tax provision was performed timely."]
["C7021","Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved independently prior to posting.","Determine that the journal entries to record the tax provision were correct"]
["C7022","A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies.","Determine that an appropriate analysis was made of the required income disclosures in the AFS"]
["C7027","Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes.","Determine that the appropriate sales and use taxes were calculated and withheld."]
["C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","Determine that a periodic review of significant judgments and estimates is performed by knowledgeable personnel"]

{"sheet":"Control Activities","index":23,"n_rows":206,"n_cols":33,"rows_kept":206,"cut":false,"hidden":true,"merged":[[91,1,91,16],[130,6,130,7],[131,6,131,7],[132,6,132,7],[120,6,120,7],[119,6,119,7],[107,6,107,7],[130,1,130,5],[130,8,130,16],[131,1,131,5],[131,8,131,16],[132,1,132,5],[132,8,132,16],[108,6,108,7],[99,13,99,16],[100,1,100,2],[100,3,100,11],[100,13,100,16],[103,1,103,16],[104,1,104,16],[105,1,105,5],[105,6,105,7],[105,8,105,16],[106,1,106,5],[148,1,148,2],[148,3,148,11],[148,13,148,16],[143,1,143,5],[143,8,143,16],[144,1,144,5],[144,6,144,7],[144,8,144,16],[145,1,145,2],[146,1,146,2],[146,3,146,11],[146,13,146,16],[147,1,147,2],[147,3,147,11],[147,13,147,16],[145,3,145,11],[145,13,145,16],[143,6,143,7],[169,1,169,2],[169,3,169,11],[169,13,169,16],[159,1,159,2],[159,3,159,11],[165,6,165,7],[158,1,158,2],[158,3,158,11],[158,13,158,16],[163,1,163,16],[164,1,164,16],[165,1,165,5],[165,8,165,16],[159,13,159,16],[160,13,160,16],[160,1,160,2],[160,3,160,11],[166,1,166,5],[166,6,166,7],[166,8,166,16],[167,1,167,5],[167,6,167,7],[167,8,167,16],[168,1,168,5],[171,1,171,2],[171,3,171,11],[172,1,172,2],[172,3,172,11],[170,1,170,2],[170,3,170,11],[170,13,170,16],[171,13,171,16],[172,13,172,16],[183,13,183,16],[184,13,184,16],[180,1,180,5],[180,6,180,7],[180,8,180,16],[182,1,182,2],[182,3,182,11],[175,1,175,16],[176,1,176,16],[177,1,177,5],[177,6,177,7],[177,8,177,16],[178,1,178,5],[178,6,178,7],[178,8,178,16],[179,1,179,5],[179,6,179,7],[179,8,179,16],[213,3,213,11],[214,3,214,11],[215,1,215,16],[216,1,216,2],[216,3,216,11],[208,3,208,11],[193,1,193,2],[193,3,193,11],[193,13,193,16],[209,3,209,11],[197,1,197,3],[197,11,197,16],[198,1,198,3],[198,11,198,16],[194,1,194,2],[194,3,194,11],[195,1,195,2],[195,3,195,11],[196,1,196,2],[196,3,196,11],[194,13,194,16],[195,13,195,16],[196,13,196,16],[197,6,197,7],[221,1,221,3],[221,11,221,16],[222,1,222,3],[222,11,222,16],[217,1,217,2],[217,3,217,11],[218,1,218,2],[218,3,218,11],[219,1,219,2],[219,3,219,11],[220,1,220,3],[220,11,220,16],[210,3,210,11],[211,3,211,11],[212,3,212,11],[13,14,13,16],[17,11,17,13],[18,11,18,13],[19,11,19,13],[20,11,20,13],[21,11,21,13],[22,11,22,13],[23,11,23,13],[27,1,27,16],[45,1,45,16],[37,1,37,16],[36,1,36,16],[44,11,44,16],[38,1,38,2],[38,3,38,11],[39,1,39,2],[39,3,39,11],[40,1,40,2],[41,1,41,2],[41,3,41,11],[205,3,205,11],[2,1,2,16],[1,1,1,16],[4,1,4,16],[28,1,28,6],[5,1,5,6],[3,1,3,16],[26,1,26,16],[6,2,6,9],[7,2,7,9],[8,2,8,9],[9,2,9,9],[10,2,10,9],[11,2,11,9],[12,2,12,9],[13,2,13,9],[5,11,5,13],[25,1,25,16],[15,1,15,16],[14,1,14,16],[16,1,16,16],[17,1,17,6],[12,11,12,13],[13,11,13,13],[12,14,12,16],[48,19,48,23],[48,24,48,27],[48,31,48,32],[28,11,28,13],[28,14,28,16],[29,11,29,13],[30,11,30,13],[31,11,31,13],[32,11,32,13],[33,11,33,13],[34,11,34,13],[29,14,29,16],[30,14,30,16],[31,14,31,16],[32,14,32,16],[33,14,33,16],[34,14,34,16],[35,11,35,13],[35,14,35,16],[32,19,32,21],[42,11,42,16],[43,11,43,16],[40,3,40,11],[48,8,48,9],[5,14,5,16],[6,11,6,13],[7,11,7,13],[6,14,6,16],[7,14,7,16],[8,11,8,13],[9,11,9,13],[10,11,10,13],[11,11,11,13],[8,14,8,16],[9,14,9,16],[10,14,10,16],[11,14,11,16],[17,14,17,16],[18,14,18,16],[19,14,19,16],[20,14,20,16],[21,14,21,16],[22,14,22,16],[23,14,23,16],[24,14,24,16],[24,11,24,13],[18,2,18,9],[19,2,19,9],[20,2,20,9],[21,2,21,9],[22,2,22,9],[23,2,23,9],[24,2,24,9],[29,2,29,9],[30,2,30,9],[31,2,31,9],[32,2,32,9],[33,2,33,9],[34,2,34,9],[35,2,35,9],[38,13,38,16],[39,13,39,16],[40,13,40,16],[41,13,41,16],[48,10,48,12],[48,13,48,18],[153,6,153,7],[154,6,154,7],[152,1,152,16],[153,1,153,5],[153,8,153,16],[154,1,154,5],[154,8,154,16],[141,6,141,7],[96,6,96,7],[96,1,96,5],[96,8,96,16],[97,1,97,2],[97,3,97,11],[97,13,97,16],[120,1,120,5],[120,8,120,16],[121,1,121,2],[121,3,121,11],[121,13,121,16],[122,1,122,2],[122,3,122,11],[122,13,122,16],[42,1,42,3],[43,1,43,3],[44,1,44,3],[42,6,42,7],[43,6,43,7],[44,6,44,7],[48,6,48,7],[119,1,119,5],[119,8,119,16],[92,1,92,16],[93,1,93,5],[93,6,93,7],[93,8,93,16],[94,1,94,5],[94,6,94,7],[94,8,94,16],[95,1,95,5],[95,6,95,7],[95,8,95,16],[98,1,98,2],[98,3,98,11],[98,13,98,16],[99,1,99,2],[99,3,99,11],[106,6,106,7],[106,8,106,16],[107,1,107,5],[107,8,107,16],[108,1,108,5],[108,8,108,16],[109,1,109,2],[109,3,109,11],[109,13,109,16],[110,1,110,2],[110,3,110,11],[110,13,110,16],[111,1,111,2],[111,3,111,11],[111,13,111,16],[112,1,112,2],[112,3,112,11],[112,13,112,16],[115,1,115,16],[116,1,116,16],[117,1,117,5],[117,6,117,7],[117,8,117,16],[118,1,118,5],[118,6,118,7],[118,8,118,16],[123,3,123,11],[123,13,123,16],[124,1,124,2],[124,3,124,11],[124,13,124,16],[127,1,127,16],[128,1,128,16],[129,1,129,5],[129,6,129,7],[129,8,129,16],[123,1,123,2],[133,1,133,2],[133,3,133,11],[133,13,133,16],[139,1,139,16],[140,1,140,16],[141,1,141,5],[141,8,141,16],[142,1,142,5],[142,8,142,16],[142,6,142,7],[135,13,135,16],[136,1,136,2],[136,3,136,11],[136,13,136,16],[134,1,134,2],[134,3,134,11],[134,13,134,16],[135,1,135,2],[135,3,135,11],[151,1,151,16],[155,1,155,5],[155,6,155,7],[155,8,155,16],[156,1,156,5],[156,6,156,7],[156,8,156,16],[157,1,157,2],[157,3,157,11],[157,13,157,16],[168,6,168,7],[168,8,168,16],[188,1,188,16],[189,1,189,5],[189,6,189,7],[189,8,189,16],[190,1,190,5],[190,6,190,7],[190,8,190,16],[185,1,185,3],[185,11,185,16],[186,1,186,3],[186,11,186,16],[185,6,185,7],[186,6,186,7],[187,1,187,16],[183,1,183,2],[183,3,183,11],[184,1,184,2],[184,3,184,11],[181,1,181,2],[181,3,181,11],[181,13,181,16],[182,13,182,16],[191,1,191,5],[191,6,191,7],[191,8,191,16],[192,6,192,7],[192,8,192,16],[199,1,199,16],[200,1,200,16],[201,1,201,5],[201,6,201,7],[201,8,201,16],[202,1,202,5],[202,6,202,7],[202,8,202,16],[198,6,198,7],[192,1,192,5],[207,1,207,2],[207,13,207,16],[208,1,208,2],[208,13,208,16],[203,1,203,5],[203,6,203,7],[203,8,203,16],[204,1,204,5],[204,6,204,7],[204,8,204,16],[205,1,205,2],[205,13,205,16],[206,1,206,2],[206,13,206,16],[206,3,206,11],[207,3,207,11]]}
[]
[null,"Principle Evaluation - Control Activities"]
[null,"Principle 10: Selects and Develops Control Activities"]
[null,"COSO - The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels."]
[null,"Green Book - Management should design control activities to achieve objectives and respond to risks."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Integrates with Risk Assessment - Control activities help ensure that risk responses that address and mitigate risks are carried out.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Considers Entity-Specific Factors - Management considers how the environment, complexity, nature, and scope of its operations, as well as the specific characteristics of its organization, affect the selection and development of control activities.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Determines Relevant Business Processes - Management determines which relevant business processes require control activities.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Evaluates a Mix of Control Activity Types - Control activities include a range and variety of controls and may include a balance of approaches to mitigate risks, considering both manual and automated controls, and preventive and detective controls.",null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Considers at What Level Activities Are Applied - Management considers control activities at various levels in the entity.",null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Addresses Segregation of Duties - Management segregates incompatible duties, and where such segregation is not practical management selects and develops alternative control activities.",null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Response to Objectives and Risks",null,null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 11: Selects and Develops General Controls over Technology"]
[null,"COSO - The organization selects and develops general control activities over technology to support the achievement of objectives.\n"]
[null,"Green Book - Management should design the entity’s information system and related control activities to achieve objectives and respond to risks."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Determines Dependency between the Use of Technology in Business Processes and Technology General Controls - Management understands and determines the dependency and linkage between business processes, automated control activities, and technology general controls.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Design of the Entity's Information System",null,null,null,null,null,null,null,null,null,null,null,"X",null,"X"]
[null,"•","Design of Appropriate Type of Control Activities",null,null,null,null,null,null,null,null,null,null,null,"X",null,"X"]
[null,"•","Establishes Relevant Technology Infrastructure Control Activities - Management selects and develops control activities over the technology infrastructure, which are designed and implemented to help ensure the completeness, accuracy, and availability of technology processing. (Design of Information Technology Infrastructure)",null,null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","Establishes Relevant Security Management Process Control Activities - Management selects and develops control activities that are designed and implemented to restrict technology access rights to authorized users commensurate with their job responsibilities and to protect the entity’s assets from external threats.  (Design of Security Management)",null,null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","Establishes Relevant Technology Acquisition, Development, and Maintenance Process Control Activities - Management selects and develops control activities over the acquisition, development, and maintenance of technology and its infrastructure to achieve management’s objectives.",null,null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 12: Deploys through Policies and Procedures"]
[null,"COSO - The organization deploys control activities through policies that establish what is expected and procedures that put policies into action."]
[null,"Green Book - Management should implement control activities through policies."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Establishes Policies and Procedures to Support Deployment of Management’s Directives - Management establishes control activities that are built into business processes and employees’ day-to-day activities through policies establishing what is expected and relevant procedures specifying actions. (Documentation of Responsibilities through Policies)",null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Establishes Responsibility and Accountability for Executing Policies and Procedures - Management establishes responsibility and accountability for control activities with management (or other designated personnel) of the business unit or function in which the relevant risks reside.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Performs in a Timely Manner - Responsible personnel perform control activities in a timely manner as defined by the policies and procedures.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Takes Corrective Action - Responsible personnel investigate and act on matters identified as a result of executing control activities.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Performs Using Competent Personnel - Competent personnel with sufficient authority perform control activities with diligence and continuing focus.",null,null,null,null,null,null,null,null,"X"]
[null,"•","Reassesses Policies and Procedures - Management periodically reviews control activities to determine their continued relevance, and refreshes them when necessary.",null,null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Controls to be identified in indivdual audit sections for key accounts and significant processes."]
[null,"Deficiencies Applicable to Principle 12"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,"Is the principle, or attribute present and functioning?",null,null,null,null,"--Select--",null,null,null,null,"If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,null,null,"--Select--",null,null,null,null,"If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]
[]
[]
[null,null,null,null,null,null,"Cash",null,"Investments and Derivatives",null,"Prepaids, Deferred Charges, Intangibles, and Other Assets",null,null,"Receivables and Revenues",null,null,null,null,null,"Property",null,null,null,null,"Accounts Payable, Accrued Liabilities, and Other Liabilities",null,null,null,"Debt and Related Liabilities and Capital Advances","Income Taxes","Equity","Income, Operating Expenses, and Major Repair and Replacement Expenditures"]
[null,{"$f":"HiddenPrinciplesCA!F5","v":"#REF!"},null,"Principle","Assertions","Key Control for Testing","Processing Cash Receipts","Processing Disbursements","Managing Investments","Assessing Assets for Impairment","Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","Assesing Assets for Impairment","Amortizing Assets","Processing Leases","Billing Tenants","Processing Adjustments","Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","Recording Prepaid Revenue","Maintaining the Tenant Master File","Acquiring and Safeguarding Property and Equipment","Depreciating Property and Equipment","Disposing Property and Equipment (Sales and Retirements)","Maintaining the Property and Equipment Subledger","Assessing Assets for Impairment","Recording Purchases","Processing Accounts Payable and Accruals","Processing Disbursements","Maintaining the Supplier Master File","Managing Debt and Related Liabilities and Capital Advances","Calculating and Reporting Income Taxes","Recording Equity Transactions","Processing Payroll","Recording Repairs and Maintenance Expenses"]
[null,{"$f":"LEFT(D51,5)","v":"C1000"},1,"C1000--Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.",{"$f":"IFERROR(VLOOKUP(B51,AssertionsTable,2), \"\")","v":"E/O, C,\nV, R/O, A/CL, CO"},null,{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,25), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,26), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,27), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,28), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,29), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,30), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,31), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,32), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,33), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,34), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,35), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,36), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,37), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(B51, MatrixOfRedundancyUSE, 38), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,39), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,40), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,41), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,42), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,43), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,44), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,45), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,46), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,47), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,48), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,49), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,50), \"\")","v":1},{"$f":"IFERROR(VLOOKUP(B51,MatrixOfRedundancyUSE,51), \"\")","v":1}]
[null,{"$f":"LEFT(D52,5)","v":"--Sel"},2,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",3,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"LEFT(D54,5)","v":"--Sel"},4,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",5,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",6,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",7,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",8,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",9,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",10,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",11,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",12,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",13,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",14,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",15,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",16,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",17,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",18,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",19,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",20,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",21,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",22,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",23,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",24,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",25,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",26,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",27,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",28,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",29,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",30,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",31,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",32,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",33,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",34,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",35,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",36,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",37,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",38,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",39,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"--Sel",40,"--Select from Dropdown--",0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"CASH AND RESTRICTED DEPOSITS"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B92))","v":"Deficiencies Applicable to Cash And Restricted Deposits"}]
[null,"Auditor's overall assessment of the control activities related to cash. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"RECEIVABLES AND REVENUES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B104))","v":"Deficiencies Applicable to Receivables And Revenues"}]
[null,"Auditor's overall assessment of the control activities related to receivables and revenues. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"INVESTMENTS AND DERIVATIVES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B116))","v":"Deficiencies Applicable to Investments And Derivatives"}]
[null,"Auditor's overall assessment of the control activities related to investments and derivatives. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"PREPAIDS, DEFERRED CHARGES, INTANGIBLES, AND OTHER ASSETS"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B128))","v":"Deficiencies Applicable to Prepaids, Deferred Charges, Intangibles, And Other Assets"}]
[null,"Auditor's overall assessment of the control activities related to prepaids, deferred charges, intangibles, and other assets. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"PROPERTY"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B140))","v":"Deficiencies Applicable to Property"}]
[null,"Auditor's overall assessment of the control activities related to property. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"ACCOUNTS PAYABLE, ACCRUED LIABILITIES, AND OTHER LIABILITIES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B152))","v":"Deficiencies Applicable to Accounts Payable, Accrued Liabilities, And Other Liabilities"}]
[null,"Auditor's overall assessment of the control activities related to accounts payable, accrued liabilities, and other liabilities. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B164))","v":"Deficiencies Applicable to Debt And Related Liabilities And Capital Advances"}]
[null,"Auditor's overall assessment of the control activities related to debt and related liabilities and capital advances. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"INCOME TAXES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B176))","v":"Deficiencies Applicable to Income Taxes"}]
[null,"Auditor's overall assessment of the control activities related to income taxes. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"EQUITY"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B188))","v":"Deficiencies Applicable to Equity"}]
[null,"Auditor's overall assessment of the control activities related to equity. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[]
[]
[null,"INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B200))","v":"Deficiencies Applicable to Income, Operating Expenses, And Major Repair And Replacement Expenditures"}]
[null,"Auditor's overall assessment of the control activities related to income, operating expenses, and major repair and replacement expenditures. ",null,null,null,null,"High, Medium, or Low?",null,"Comments"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,"--Select from dropdown--"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,"Determination of Weakness"]

{"sheet":"Control Activities (2)","index":24,"n_rows":344,"n_cols":33,"rows_kept":344,"cut":false,"hidden":true,"merged":[[343,1,343,3],[343,10,343,15],[340,1,340,2],[340,3,340,10],[341,1,341,3],[341,10,341,15],[342,1,342,3],[342,10,342,15],[336,1,336,15],[337,1,337,2],[337,3,337,10],[338,1,338,2],[338,3,338,10],[339,1,339,2],[339,3,339,10],[330,3,330,10],[331,3,331,10],[332,3,332,10],[333,3,333,10],[334,3,334,10],[335,3,335,10],[323,1,323,15],[324,1,324,15],[326,3,326,10],[327,3,327,10],[328,3,328,10],[329,3,329,10],[319,1,319,3],[319,5,319,6],[319,10,319,15],[320,1,320,3],[320,5,320,6],[320,10,320,15],[317,1,317,2],[317,3,317,10],[317,12,317,15],[318,1,318,3],[318,5,318,6],[318,10,318,15],[315,1,315,2],[315,3,315,10],[315,12,315,15],[316,1,316,2],[316,3,316,10],[316,12,316,15],[312,3,312,10],[312,12,312,15],[312,16,312,19],[313,1,313,15],[314,1,314,2],[314,3,314,10],[314,12,314,15],[310,3,310,10],[310,12,310,15],[310,16,310,19],[311,3,311,10],[311,12,311,15],[311,16,311,19],[308,3,308,10],[308,12,308,15],[308,16,308,19],[309,3,309,10],[309,12,309,15],[309,16,309,19],[306,3,306,10],[306,12,306,15],[306,16,306,19],[307,3,307,10],[307,12,307,15],[307,16,307,19],[304,3,304,10],[304,12,304,15],[304,16,304,19],[305,3,305,10],[305,12,305,15],[305,16,305,19],[300,1,300,19],[301,1,301,19],[302,12,302,15],[302,16,302,19],[303,3,303,10],[303,12,303,15],[303,16,303,19],[295,1,295,3],[295,5,295,6],[295,10,295,15],[296,1,296,3],[296,5,296,6],[296,10,296,15],[293,1,293,2],[293,3,293,10],[293,12,293,15],[294,1,294,3],[294,5,294,6],[294,10,294,15],[291,1,291,2],[291,3,291,10],[291,12,291,15],[292,1,292,2],[292,3,292,10],[292,12,292,15],[288,3,288,10],[288,12,288,15],[288,16,288,19],[289,1,289,15],[290,1,290,2],[290,3,290,10],[290,12,290,15],[286,3,286,10],[286,12,286,15],[286,16,286,19],[287,3,287,10],[287,12,287,15],[287,16,287,19],[284,3,284,10],[284,12,284,15],[284,16,284,19],[285,3,285,10],[285,12,285,15],[285,16,285,19],[282,3,282,10],[282,12,282,15],[282,16,282,19],[283,3,283,10],[283,12,283,15],[283,16,283,19],[280,3,280,10],[280,12,280,15],[280,16,280,19],[281,3,281,10],[281,12,281,15],[281,16,281,19],[276,1,276,19],[277,1,277,19],[278,12,278,15],[278,16,278,19],[279,3,279,10],[279,12,279,15],[279,16,279,19],[272,1,272,3],[272,5,272,6],[272,10,272,15],[273,1,273,3],[273,5,273,6],[273,10,273,15],[270,1,270,2],[270,3,270,10],[270,12,270,15],[271,1,271,3],[271,5,271,6],[271,10,271,15],[268,1,268,2],[268,3,268,10],[268,12,268,15],[269,1,269,2],[269,3,269,10],[269,12,269,15],[265,3,265,10],[265,12,265,15],[265,16,265,19],[266,1,266,15],[267,1,267,2],[267,3,267,10],[267,12,267,15],[263,3,263,10],[263,12,263,15],[263,16,263,19],[264,3,264,10],[264,12,264,15],[264,16,264,19],[261,3,261,10],[261,12,261,15],[261,16,261,19],[262,3,262,10],[262,12,262,15],[262,16,262,19],[259,3,259,10],[259,12,259,15],[259,16,259,19],[260,3,260,10],[260,12,260,15],[260,16,260,19],[257,3,257,10],[257,12,257,15],[257,16,257,19],[258,3,258,10],[258,12,258,15],[258,16,258,19],[253,1,253,19],[254,1,254,19],[255,12,255,15],[255,16,255,19],[256,3,256,10],[256,12,256,15],[256,16,256,19],[249,1,249,3],[249,5,249,6],[249,10,249,15],[250,1,250,3],[250,5,250,6],[250,10,250,15],[247,1,247,2],[247,3,247,10],[247,12,247,15],[248,1,248,3],[248,5,248,6],[248,10,248,15],[245,1,245,2],[245,3,245,10],[245,12,245,15],[246,1,246,2],[246,3,246,10],[246,12,246,15],[242,3,242,10],[242,12,242,15],[242,16,242,19],[243,1,243,15],[244,1,244,2],[244,3,244,10],[244,12,244,15],[240,3,240,10],[240,12,240,15],[240,16,240,19],[241,3,241,10],[241,12,241,15],[241,16,241,19],[238,3,238,10],[238,12,238,15],[238,16,238,19],[239,3,239,10],[239,12,239,15],[239,16,239,19],[236,3,236,10],[236,12,236,15],[236,16,236,19],[237,3,237,10],[237,12,237,15],[237,16,237,19],[234,3,234,10],[234,12,234,15],[234,16,234,19],[235,3,235,10],[235,12,235,15],[235,16,235,19],[230,1,230,19],[231,1,231,19],[232,12,232,15],[232,16,232,19],[233,3,233,10],[233,12,233,15],[233,16,233,19],[226,1,226,3],[226,5,226,6],[226,10,226,15],[227,1,227,3],[227,5,227,6],[227,10,227,15],[224,1,224,2],[224,3,224,10],[224,12,224,15],[225,1,225,3],[225,5,225,6],[225,10,225,15],[222,1,222,2],[222,3,222,10],[222,12,222,15],[223,1,223,2],[223,3,223,10],[223,12,223,15],[219,3,219,10],[219,12,219,15],[219,16,219,19],[220,1,220,15],[221,1,221,2],[221,3,221,10],[221,12,221,15],[217,3,217,10],[217,12,217,15],[217,16,217,19],[218,3,218,10],[218,12,218,15],[218,16,218,19],[215,3,215,10],[215,12,215,15],[215,16,215,19],[216,3,216,10],[216,12,216,15],[216,16,216,19],[213,3,213,10],[213,12,213,15],[213,16,213,19],[214,3,214,10],[214,12,214,15],[214,16,214,19],[211,3,211,10],[211,12,211,15],[211,16,211,19],[212,3,212,10],[212,12,212,15],[212,16,212,19],[207,1,207,19],[208,1,208,19],[209,12,209,15],[209,16,209,19],[210,3,210,10],[210,12,210,15],[210,16,210,19],[203,1,203,3],[203,5,203,6],[203,10,203,15],[204,1,204,3],[204,5,204,6],[204,10,204,15],[201,1,201,2],[201,3,201,10],[201,12,201,15],[202,1,202,3],[202,5,202,6],[202,10,202,15],[199,1,199,2],[199,3,199,10],[199,12,199,15],[200,1,200,2],[200,3,200,10],[200,12,200,15],[196,3,196,10],[196,12,196,15],[196,16,196,19],[197,1,197,15],[198,1,198,2],[198,3,198,10],[198,12,198,15],[194,3,194,10],[194,12,194,15],[194,16,194,19],[195,3,195,10],[195,12,195,15],[195,16,195,19],[192,3,192,10],[192,12,192,15],[192,16,192,19],[193,3,193,10],[193,12,193,15],[193,16,193,19],[190,3,190,10],[190,12,190,15],[190,16,190,19],[191,3,191,10],[191,12,191,15],[191,16,191,19],[188,3,188,10],[188,12,188,15],[188,16,188,19],[189,3,189,10],[189,12,189,15],[189,16,189,19],[184,1,184,19],[185,1,185,19],[186,12,186,15],[186,16,186,19],[187,3,187,10],[187,12,187,15],[187,16,187,19],[180,1,180,3],[180,5,180,6],[180,10,180,15],[181,1,181,3],[181,5,181,6],[181,10,181,15],[178,1,178,2],[178,3,178,10],[178,12,178,15],[179,1,179,3],[179,5,179,6],[179,10,179,15],[176,1,176,2],[176,3,176,10],[176,12,176,15],[177,1,177,2],[177,3,177,10],[177,12,177,15],[173,3,173,10],[173,12,173,15],[173,16,173,19],[174,1,174,15],[175,1,175,2],[175,3,175,10],[175,12,175,15],[171,3,171,10],[171,12,171,15],[171,16,171,19],[172,3,172,10],[172,12,172,15],[172,16,172,19],[169,3,169,10],[169,12,169,15],[169,16,169,19],[170,3,170,10],[170,12,170,15],[170,16,170,19],[167,3,167,10],[167,12,167,15],[167,16,167,19],[168,3,168,10],[168,12,168,15],[168,16,168,19],[165,3,165,10],[165,12,165,15],[165,16,165,19],[166,3,166,10],[166,12,166,15],[166,16,166,19],[161,1,161,19],[162,1,162,19],[163,12,163,15],[163,16,163,19],[164,3,164,10],[164,12,164,15],[164,16,164,19],[157,1,157,3],[157,5,157,6],[157,10,157,15],[158,1,158,3],[158,5,158,6],[158,10,158,15],[155,1,155,2],[155,3,155,10],[155,12,155,15],[156,1,156,3],[156,5,156,6],[156,10,156,15],[153,1,153,2],[153,3,153,10],[153,12,153,15],[154,1,154,2],[154,3,154,10],[154,12,154,15],[150,3,150,10],[150,12,150,15],[150,16,150,19],[151,1,151,15],[152,1,152,2],[152,3,152,10],[152,12,152,15],[148,3,148,10],[148,12,148,15],[148,16,148,19],[149,3,149,10],[149,12,149,15],[149,16,149,19],[146,3,146,10],[146,12,146,15],[146,16,146,19],[147,3,147,10],[147,12,147,15],[147,16,147,19],[144,3,144,10],[144,12,144,15],[144,16,144,19],[145,3,145,10],[145,12,145,15],[145,16,145,19],[142,3,142,10],[142,12,142,15],[142,16,142,19],[143,3,143,10],[143,12,143,15],[143,16,143,19],[135,1,135,15],[138,1,138,19],[139,1,139,19],[140,12,140,15],[140,16,140,19],[141,3,141,10],[141,12,141,15],[141,16,141,19],[133,1,133,3],[133,5,133,6],[133,10,133,15],[134,1,134,3],[134,5,134,6],[134,10,134,15],[131,1,131,2],[131,3,131,10],[131,12,131,15],[132,1,132,3],[132,5,132,6],[132,10,132,15],[129,1,129,2],[129,3,129,10],[129,12,129,15],[130,1,130,2],[130,3,130,10],[130,12,130,15],[126,3,126,10],[126,12,126,15],[126,16,126,19],[127,1,127,15],[128,1,128,2],[128,3,128,10],[128,12,128,15],[124,3,124,10],[124,12,124,15],[124,16,124,19],[125,3,125,10],[125,12,125,15],[125,16,125,19],[122,3,122,10],[122,12,122,15],[122,16,122,19],[123,3,123,10],[123,12,123,15],[123,16,123,19],[120,3,120,10],[120,12,120,15],[120,16,120,19],[121,3,121,10],[121,12,121,15],[121,16,121,19],[118,3,118,10],[118,12,118,15],[118,16,118,19],[119,3,119,10],[119,12,119,15],[119,16,119,19],[112,1,112,15],[114,1,114,19],[115,1,115,19],[116,12,116,15],[116,16,116,19],[117,3,117,10],[117,12,117,15],[117,16,117,19],[110,1,110,3],[110,5,110,6],[110,10,110,15],[111,1,111,3],[111,5,111,6],[111,10,111,15],[108,1,108,2],[108,3,108,10],[108,12,108,15],[109,1,109,3],[109,5,109,6],[109,10,109,15],[106,1,106,2],[106,3,106,10],[106,12,106,15],[107,1,107,2],[107,3,107,10],[107,12,107,15],[103,3,103,10],[103,12,103,15],[103,16,103,19],[104,1,104,15],[105,1,105,2],[105,3,105,10],[105,12,105,15],[101,3,101,10],[101,12,101,15],[101,16,101,19],[102,3,102,10],[102,12,102,15],[102,16,102,19],[99,3,99,10],[99,12,99,15],[99,16,99,19],[100,3,100,10],[100,12,100,15],[100,16,100,19],[97,3,97,10],[97,12,97,15],[97,16,97,19],[98,3,98,10],[98,12,98,15],[98,16,98,19],[95,3,95,10],[95,12,95,15],[95,16,95,19],[96,3,96,10],[96,12,96,15],[96,16,96,19],[93,1,93,11],[93,12,93,15],[93,16,93,19],[94,3,94,10],[94,12,94,15],[94,16,94,19],[48,18,48,22],[48,23,48,26],[48,30,48,31],[90,1,90,15],[91,1,91,19],[92,1,92,11],[92,12,92,19],[44,1,44,3],[44,5,44,6],[44,10,44,15],[45,1,45,15],[48,5,48,6],[48,7,48,8],[48,9,48,11],[48,12,48,17],[42,1,42,3],[42,5,42,6],[42,10,42,15],[43,1,43,3],[43,5,43,6],[43,10,43,15],[40,1,40,2],[40,3,40,10],[40,12,40,15],[41,1,41,2],[41,3,41,10],[41,12,41,15],[36,1,36,15],[37,1,37,15],[38,1,38,2],[38,3,38,10],[38,12,38,15],[39,1,39,2],[39,3,39,10],[39,12,39,15],[34,2,34,8],[34,10,34,12],[34,13,34,15],[35,2,35,8],[35,10,35,12],[35,13,35,15],[32,2,32,8],[32,10,32,12],[32,13,32,15],[32,18,32,20],[33,2,33,8],[33,10,33,12],[33,13,33,15],[30,2,30,8],[30,10,30,12],[30,13,30,15],[31,2,31,8],[31,10,31,12],[31,13,31,15],[28,1,28,5],[28,10,28,12],[28,13,28,15],[29,2,29,8],[29,10,29,12],[29,13,29,15],[24,2,24,8],[24,10,24,12],[24,13,24,15],[25,1,25,15],[26,1,26,15],[27,1,27,15],[22,2,22,8],[22,10,22,12],[23,2,23,8],[23,10,23,12],[20,2,20,8],[20,10,20,12],[21,2,21,8],[21,10,21,12],[18,2,18,8],[18,10,18,12],[18,13,18,15],[19,2,19,8],[19,10,19,12],[14,1,14,15],[15,1,15,15],[16,1,16,15],[17,1,17,5],[17,10,17,12],[17,13,17,15],[12,2,12,8],[12,10,12,12],[12,13,12,15],[13,2,13,8],[13,10,13,12],[13,13,13,15],[10,2,10,8],[10,10,10,12],[10,13,10,15],[11,2,11,8],[11,10,11,12],[11,13,11,15],[9,2,9,8],[9,10,9,12],[9,13,9,15],[6,2,6,8],[6,10,6,12],[6,13,6,15],[7,2,7,8],[7,10,7,12],[7,13,7,15],[1,1,1,15],[2,1,2,15],[3,1,3,15],[4,1,4,15],[5,1,5,5],[5,10,5,12],[5,13,5,15],[8,2,8,8],[8,10,8,12],[8,13,8,15]]}
[]
[null,"Principle Evaluation - Control Activities"]
[null,"Principle 10: Selects and Develops Control Activities"]
[null,"COSO - The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels."]
[null,"Green Book - Management should design control activities to achieve objectives and respond to risks."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Integrates with Risk Assessment - Control activities help ensure that risk responses that address and mitigate risks are carried out.",null,null,null,null,null,null,null,"X"]
[null,"•","Considers Entity-Specific Factors - Management considers how the environment, complexity, nature, and scope of its operations, as well as the specific characteristics of its organization, affect the selection and development of control activities.",null,null,null,null,null,null,null,"X"]
[null,"•","Determines Relevant Business Processes - Management determines which relevant business processes require control activities.",null,null,null,null,null,null,null,"X"]
[null,"•","Evaluates a Mix of Control Activity Types - Control activities include a range and variety of controls and may include a balance of approaches to mitigate risks, considering both manual and automated controls, and preventive and detective controls.",null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Considers at What Level Activities Are Applied - Management considers control activities at various levels in the entity.",null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Addresses Segregation of Duties - Management segregates incompatible duties, and where such segregation is not practical management selects and develops alternative control activities.",null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Response to Objectives and Risks",null,null,null,null,null,null,null,null,null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)"]
[null,"Principle 11: Selects and Develops General Controls over Technology"]
[null,"COSO - The organization selects and develops general control activities over technology to support the achievement of objectives.\n"]
[null,"Green Book - Management should design the entity’s information system and related control activities to achieve objectives and respond to risks."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Determines Dependency between the Use of Technology in Business Processes and Technology General Controls - Management understands and determines the dependency and linkage between business processes, automated control activities, and technology general controls.",null,null,null,null,null,null,null,"X"]
[null,"•","Design of the Entity's Information System",null,null,null,null,null,null,null,null,null,null,"X",null,"X"]
[null,"•","Design of Appropriate Type of Control Activities",null,null,null,null,null,null,null,null,null,null,"X",null,"X"]
[null,"•","Establishes Relevant Technology Infrastructure Control Activities - Management selects and develops control activities over the technology infrastructure, which are designed and implemented to help ensure the completeness, accuracy, and availability of technology processing. (Design of Information Technology Infrastructure)",null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","Establishes Relevant Security Management Process Control Activities - Management selects and develops control activities that are designed and implemented to restrict technology access rights to authorized users commensurate with their job responsibilities and to protect the entity’s assets from external threats.  (Design of Security Management)",null,null,null,null,null,null,null,"X",null,null,"X",null,"X"]
[null,"•","Establishes Relevant Technology Acquisition, Development, and Maintenance Process Control Activities - Management selects and develops control activities over the acquisition, development, and maintenance of technology and its infrastructure to achieve management’s objectives.",null,null,null,null,null,null,null,"X",null,null,"X",null,"X",null,{"$f":"LEFT(D95,5)","v":"--Sel"}]
[null,"•","(Other entity specific points of focus, if any)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LEFT(D96,5)","v":"--Sel"}]
[null,"Principle 12: Deploys through Policies and Procedures"]
[null,"COSO - The organization deploys control activities through policies that establish what is expected and procedures that put policies into action."]
[null,"Green Book - Management should implement control activities through policies."]
[null,"Attributes / Points of Focus",null,null,null,null,null,null,null,null,"COSO",null,null,"Green Book"]
[null,"•","Establishes Policies and Procedures to Support Deployment of Management’s Directives - Management establishes control activities that are built into business processes and employees’ day-to-day activities through policies establishing what is expected and relevant procedures specifying actions. (Documentation of Responsibilities through Policies)",null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","Establishes Responsibility and Accountability for Executing Policies and Procedures - Management establishes responsibility and accountability for control activities with management (or other designated personnel) of the business unit or function in which the relevant risks reside.",null,null,null,null,null,null,null,"X"]
[null,"•","Performs in a Timely Manner - Responsible personnel perform control activities in a timely manner as defined by the policies and procedures.",null,null,null,null,null,null,null,"X"]
[null,"•","Takes Corrective Action - Responsible personnel investigate and act on matters identified as a result of executing control activities.",null,null,null,null,null,null,null,"X"]
[null,"•","Performs Using Competent Personnel - Competent personnel with sufficient authority perform control activities with diligence and continuing focus.",null,null,null,null,null,null,null,"X"]
[null,"•","Reassesses Policies and Procedures - Management periodically reviews control activities to determine their continued relevance, and refreshes them when necessary.",null,null,null,null,null,null,null,"X",null,null,"X"]
[null,"•","(Other entity specific points of focus, if any)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LEFT(D118,5)","v":"--Sel"}]
[null,"Controls to be identified in indivdual audit sections for key accounts and significant processes.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Sel"]
[null,"Deficiencies Applicable to Principle 12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Sel"]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness",null,null,null,null,"--Sel"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Sel"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Sel"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Sel"]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments",null,null,null,null,null,null,"--Sel"]
[null,"Is the principle, or attribute present and functioning?",null,null,null,"--Select--",null,null,null,null,"If no, this is a mandatory material weakness.  "]
[null,"Is there a weakness in the function of the principle or attribute?",null,null,null,"--Select--",null,null,null,null,"If yes, this is a mandatory significant deficiency"]
[null,"**If the combination of controls implemented does not completely address the principle it will result in either a significant deficiency or a material weakness.  This will depend on a significant amount of judgment."]
[]
[]
[null,null,null,null,null,"Cash",null,"Investments and Derivatives",null,"Prepaids, Deferred Charges, Intangibles, and Other Assets",null,null,"Receivables and Revenues",null,null,null,null,null,"Property",null,null,null,null,"Accounts Payable, Accrued Liabilities, and Other Liabilities",null,null,null,"Debt and Related Liabilities and Capital Advances","Income Taxes","Equity","Income, Operating Expenses, and Major Repair and Replacement Expenditures"]
[null,{"$f":"HiddenPrinciplesCA!F5","v":"#REF!"},null,"Principle",null,"Processing Cash Receipts","Processing Disbursements","Managing Investments","Assessing Assets for Impairment","Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","Assesing Assets for Impairment","Amortizing Assets","Processing Leases","Billing Tenants","Processing Adjustments","Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","Recording Prepaid Revenue","Maintaining the Tenant Master File","Acquiring and Safeguarding Property and Equipment","Depreciating Property and Equipment","Disposing Property and Equipment (Sales and Retirements)","Maintaining the Property and Equipment Subledger","Assessing Assets for Impairment","Recording Purchases","Processing Accounts Payable and Accruals","Processing Disbursements","Maintaining the Supplier Master File","Managing Debt and Related Liabilities and Capital Advances","Calculating and Reporting Income Taxes","Recording Equity Transactions","Processing Payroll","Recording Repairs and Maintenance Expenses","Assertions"]
[null,{"$f":"HiddenPrinciplesCA!F6","v":"Grand Total"},1,{"$f":"B51","v":"Grand Total"},null,{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,25), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,26), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,27), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,28), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,29), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,30), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,31), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,32), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,33), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,34), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,35), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,36), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,37), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51, MatrixOfRedundancyUSE, 38), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,39), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,40), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,41), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,42), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,43), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,44), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,45), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,46), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,47), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,47), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,49), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,50), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,MatrixOfRedundancyUSE,51), \"\")","v":0},{"$f":"IFERROR(VLOOKUP(D51,AssertionsTable,2), \"\")","v":0}]
[null,{"$f":"HiddenPrinciplesCA!F7","v":0},2,{"$f":"B52","v":0},null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F8","v":0},3,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F9","v":0},4,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F10","v":0},5,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F11","v":0},6,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F12","v":0},7,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F13","v":0},8,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F14","v":0},9,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F15","v":0},10,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F16","v":0},11,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F17","v":0},12,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F18","v":0},13,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F19","v":0},14,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F20","v":0},15,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F21","v":0},16,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F22","v":0},17,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F23","v":0},18,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F24","v":0},19,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F25","v":0},20,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F26","v":0},21,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F27","v":0},22,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F28","v":0},23,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F29","v":0},24,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F30","v":0},25,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F31","v":0},26,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F32","v":0},27,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F33","v":0},28,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F34","v":0},29,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F35","v":0},30,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F36","v":0},31,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F37","v":0},32,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F38","v":0},33,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F39","v":0},34,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F40","v":0},35,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F41","v":0},36,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F42","v":0},37,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F43","v":0},38,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F44","v":0},39,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,{"$f":"HiddenPrinciplesCA!F45","v":0},40,0,null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[]
[null,"CASH AND RESTRICTED DEPOSITS"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B92), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Cash And Restricted Deposits (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D95,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L95,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B92))","v":"Deficiencies Applicable to Cash And Restricted Deposits"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"RECEIVABLES AND REVENUES"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B115), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Receivables And Revenues (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D118,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L118,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B115))","v":"Deficiencies Applicable to Receivables And Revenues"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[]
[null,"INVESTMENTS AND DERIVATIVES"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B139), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Investments And Derivatives (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D142,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L142,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B139))","v":"Deficiencies Applicable to Investments And Derivatives"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"PREPAIDS, DEFERRED CHARGES, INTANGIBLES, AND OTHER ASSETS"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B162), \" (Select the minimum number of controls to support your determination.)\")","v":"Controls Identified to Effect Prepaids, Deferred Charges, Intangibles, And Other Assets (Select the minimum number of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D165,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L165,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B162))","v":"Deficiencies Applicable to Prepaids, Deferred Charges, Intangibles, And Other Assets"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"PROPERTY"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B185), \" (Select the minimum number of controls to support your determination.)\")","v":"Controls Identified to Effect Property (Select the minimum number of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D188,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L188,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B185))","v":"Deficiencies Applicable to Property"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"ACCOUNTS PAYABLE, ACCRUED LIABILITIES, AND OTHER LIABILITIES"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B208), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Accounts Payable, Accrued Liabilities, And Other Liabilities (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D211,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L211,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B208))","v":"Deficiencies Applicable to Accounts Payable, Accrued Liabilities, And Other Liabilities"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B231), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Debt And Related Liabilities And Capital Advances (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D234,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L234,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B231))","v":"Deficiencies Applicable to Debt And Related Liabilities And Capital Advances"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"INCOME TAXES"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B254), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Income Taxes (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D257,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L257,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B254))","v":"Deficiencies Applicable to Income Taxes"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"EQUITY"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B277), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Equity (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D280,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L280,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B277))","v":"Deficiencies Applicable to Equity"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[]
[null,"INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES"]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B301), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect Income, Operating Expenses, And Major Repair And Replacement Expenditures (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing",null,null,null,"Assertions"]
[null,null,"Control 1","--Select from dropdown--",null,null,null,null,null,null,null,{"$f":"LEFT(D304,5)","v":"--Sel"},null,null,null,null,{"$f":"VLOOKUP(L304,AssertionsTable,2)","v":0}]
[null,null,"Control 2","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 3","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 4","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 5","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 6","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 7","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 8","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 9","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,null,"Control 10","--Select from dropdown--",null,null,null,null,null,null,null,"--Sel",null,null,null,null,0]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B301))","v":"Deficiencies Applicable to Income, Operating Expenses, And Major Repair And Replacement Expenditures"}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]
[]
[]
[null,"\"TITLE\""]
[null,{"$f":"CONCATENATE(\"Controls Identified to Effect \",PROPER(B324), \" (Select the minimum number  of controls to support your determination.)\")","v":"Controls Identified to Effect \"Title\" (Select the minimum number  of controls to support your determination.)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Key Control for Testing"]
[null,null,"Control 1"]
[null,null,"Control 2"]
[null,null,"Control 3"]
[null,null,"Control 4"]
[null,null,"Control 5"]
[null,null,"Control 6"]
[null,null,"Control 7"]
[null,null,"Control 8"]
[null,null,"Control 9"]
[null,null,"Control 10"]
[null,{"$f":"CONCATENATE(\"Deficiencies Applicable to \",PROPER(B324))","v":"Deficiencies Applicable to \"Title\""}]
[null,"Identification No.",null,"Internal control deficiency description",null,null,null,null,null,null,null,null,null,null,null,"Determination of Weakness"]
[]
[]
[]
[null,"Evaluate the principle using judgment.**",null,null,null,"Y/N",null,null,null,null,"Comments"]
[null,null,null,null,null,"--Select--"]
[null,null,null,null,null,"--Select--"]

{"sheet":"HiddenPrinciplesCA","index":25,"n_rows":101,"n_cols":6,"rows_kept":101,"cut":false,"hidden":true,"merged":[]}
[null,"PRINCIPLE"]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}},null,null,null,"Row Labels"]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}},null,null,null,"#REF!"]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}},null,null,null,"Grand Total"]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"'Control Activities'!#REF!","v":{"$error":"#REF!"}}]

{"sheet":"Best Practices","index":26,"n_rows":423,"n_cols":5,"rows_kept":423,"cut":false,"hidden":true,"merged":[]}
["Evaluation Type","Principle","No. ","CONTROL ENVIRONMENT"]
["CE",1,"Principle","Principle 1: The entity demonstrates a commitment to integrity and ethical values."]
["CE",1,"C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."]
["CE",1,"C0012","A code of conduct or ethics policy exists."]
["CE",1,"C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment."]
["CE",1,"C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."]
["CE",1,"C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."]
["CE",1,"C0017","Management sets realistic financial targets and expectations."]
["CE",1,"C0018","Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc."]
["CE",1,"C0020","Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties."]
["CE",1,"C0021","“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices."]
["CE",1,"C0024","Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment."]
["CE",1,"C0029","Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis."]
["CE",1,"C0030","Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities."]
["CE",1,"C0033","Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA)."]
["CE",1,"C0034","Management sets the tone that high‐quality and transparent financial reporting is expected."]
["CE",1,"C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."]
["CE",1,"C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions."]
["CE",1,"C0055","There are formal policies and procedures to evaluate employee performance and compensation."]
["CE",1,"C0062","Job performance and competencies are periodically evalu­ ated and reviewed with each employee."]
["CE",2,"Principle","Principle: The board of directors demonstrates independence from management in exercising oversight of the development and performance of internal control over financial reporting."]
["CE",2,"C0001","The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity."]
["CE",2,"C0006","Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities."]
["CE",2,"C0009","Those charged with governance provide input and over­ sight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments."]
["CE",2,"C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."]
["CE",2,"C0066","The board of directors is sufficiently independent of management so that necessary questions are raised."]
["CE",3,"Principle","Principle: With board oversight, management establishes structures, reporting lines, and appropriate authorities and responsibilities to achieve financial reporting objectives."]
["CE",3,"C0035","The organizational structure is commensurate with the entity’s activities."]
["CE",3,"C0036","Management periodically evaluates the entity’s organiza­ tional structure and makes necessary changes based on changes in the business and/or industry."]
["CE",3,"C0038","The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole."]
["CE",3,"C0040","There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions."]
["CE",3,"C0041","There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization."]
["CE",3,"C0044","A process exists to support the identification and disclo­ sure of related party relationships and transactions."]
["CE",4,null,"Principle: The entity demonstrates a commitment to attract, develop, and retain competent individuals in alignment with financial reporting objectives."]
["CE",4,"C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."]
["CE",4,"C0049","Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis."]
["CE",4,"C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions."]
["CE",4,"C0051","There are formal procedures for the hiring (recruiting) and retention of employees."]
["CE",4,"C0055","There are formal policies and procedures to evaluate employee performance and compensation."]
["CE",4,"C0058","Job descriptions, reference manuals, or other forms of communication inform personnel of their duties."]
["CE",4,"C0059","The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions."]
["CE",4,"C0060","Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities."]
["CE",4,"C0062","Job performance and competencies are periodically evalu­ ated and reviewed with each employee."]
["CE",4,"C0063","All departments are appropriately staffed."]
["CE",4,"C0064","Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities."]
["CE",5,"Principle","Principle: The entity holds individuals accountable for their internal control responsibilities."]
["CE",5,"C0012","A code of conduct or ethics policy exists."]
["CE",5,"C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and positive control environment."]
["CE",5,"C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."]
["CE",5,"C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."]
["CE",5,"C0017","Management sets realistic financial targets and expecta­ tions."]
["CE",5,"C0055","There are formal policies and procedures to evaluate employee performance and compensation."]
["CE",5,"C0057","Employees are empowered to correct problems or imple­ ment improvements in their assigned processes."]
["CE",5,"C0062","Job performance and competencies are periodically evaluated and reviewed with each employee."]
["RA","RISK ASSESSMENT"]
["RA",1,"Principle","The entity specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to financial reporting objectives"]
["RA",1,"C0033","Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA)."]
["RA",1,"C0100","Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity."]
["RA",1,"C0103","Financial reporting objectives align with the requirements of GAAP (or an OCBOA)."]
["RA",1,"C0111","Management identifies risks related to laws or regulations that may affect financial reporting."]
["RA",1,"C0136","The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA)."]
["RA",1,"C0138","A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)"]
["RA",2,"Principle","The entity identifies risks to achieving its objectives and analyzes risks to determine how the risks should be managed."]
["RA",2,"C0104","Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."]
["RA",2,"C0106","Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives."]
["RA",2,"C0108","Risks potentially affecting the achievement of financial reporting objectives are identified."]
["RA",2,"C0111","Management identifies risks related to laws or regulations that may affect financial reporting."]
["RA",2,"C0112","Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified."]
["RA",2,"C0121","Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc."]
["RA",2,"C0131","Periodic risk assessments are reviewed by management."]
["RA",2,"C0132","Management develops plans to mitigate significant identi­ fied risks, including designing and implementing appropriate controls."]
["RA",3,"Principle","The entity considers the potential for fraud in assessing risks to the achievement of financial reporting objectives."]
["RA",3,"C0115","Fraud risk assessments are an integral part of the risk identification process."]
["RA",3,"C0116","The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud."]
["RA",3,"C0117","The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates."]
["RA",3,"C0118","The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries."]
["RA",3,"C0119","Those charged with governance (if separate from manage­ ment) understand and exercise oversight of the entity’s fraud risk assessment process."]
["RA",4,"Principle","The entity identifies and assesses changes that could significantly impact the system of internal control."]
["RA",4,"C0125","Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc."]
["RA",4,"C0126","Management communicates the risk assessment and changes in the business environment to all appropriate employees."]
["RA",4,"C0127","Budgets/forecasts are updated during the year to reflect changes in the entity’s activities."]
["IC","INFORMATION AND COMMUNICATION"]
["IC",1,"Principle","The entity obtains or generates and uses relevant, quality information to support the functioning of internal control over financial reporting."]
["IC",1,"C0200","Relevant operating information is used to develop account­ ing and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates."]
["IC",1,"C0205","Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed."]
["IC",1,"C0206","Data underlying financial statements are captured com­ pletely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations."]
["IC",2,"Principle","The entity internally communicates information, including objectives and responsibilities for internal control, to support the functioning of internal control over financial reporting."]
["IC",2,"C0210","Financial personnel meet with line management to discuss operating results."]
["IC",2,"C0212","Information is collected in time to permit effective monitor­ ing."]
["IC",2,"C0213","Established  and  agreed‐upon  deadlines  exist  for period‐end reporting, which include review by management."]
["IC",2,"C0215","Management communicates information about the func­ tioning of internal control over financial reporting on a timely basis with those charged with governance."]
["IC",2,"C0220","Employees receive adequate information to complete their job responsibilities."]
["IC",2,"C0224","Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior."]
["IC",2,"C0225","Upstream communication is encouraged by management to improve performance and enhance internal control."]
["IC",2,"C0229","All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner."]
["IC",3,"Principle","The entity communicates with external parties regarding matters affecting the functioning of internal control."]
["IC",3,"C0215","Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance."]
["IC",3,"C0229","All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner."]
["IC",3,"C0231","There is a process for tracking communications from customers, vendors, regulators, and other external parties."]
["Mon","MONITORING"]
["Mon",1,"Principle","The entity selects, develops, and performs ongoing and/or separate evaluations to determine whether the components of internal control are present and functioning."]
["Mon",1,"C0305","Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles."]
["Mon",1,"C0306","Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves."]
["Mon",1,"C0307","Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions."]
["Mon",2,"Principle","The entity evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate."]
["Mon",2,"C0312","Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken."]
["Mon",2,"C0313","Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person."]
["Mon",2,"C0314","Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management)."]
["GCC","GENERAL COMPUTER CONTROLS"]
["GCC",1,"Objective","The entity has an IT strategic planning and risk management process in place to support its financial reporting requirements."]
["GCC",1,"C9000","A management steering committee is responsible for reviewing and approving IT plans and priorities."]
["GCC",1,"C9001","IT is evaluated regularly for risks and any identified risks are appropriately addressed."]
["GCC",1,"C9002","All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls."]
["GCC",2,"Objective","The entity maintains reliable systems that include appropriate data backup and recovery processes."]
["GCC",2,"C9003","A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored."]
["GCC",2,"C9004","Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel)."]
["GCC",2,"C9005","Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery."]
["GCC",2,"C9008","Batch processing is controlled and monitored to ensure proper completion."]
["GCC",2,"C9008","Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data."]
["GCC",2,"C9011","Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment."]
["GCC",2,"C9012","A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner."]
["GCC",3,"OBJECTIVE","Physical security and access to programs and data are appropriately controlled to prevent unauthorized use, disclosure, modification, damage, or loss of data."]
["GCC",3,"C9013","An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary."]
["GCC",3,"C9014","Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization."]
["GCC",3,"C9017","User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination)."]
["GCC",3,"C9018","User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties."]
["GCC",3,"C9023","Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts)."]
["GCC",3,"C9024","Controls are in place to ensure that all users are identified uniquely:"]
["GCC",3,"C9025","Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis."]
["GCC",3,"C9026","Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate."]
["GCC",3,"C9038","Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas."]
["GCC",3,"C9040","There is adequate segregation of duties among those who:"]
["GCC",4,"Objective","Program changes and systems acquisition and development are appropri­ ately managed to ensure that the application software adequately supports financial reporting objectives."]
["GCC",4,"C9027","Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary."]
["GCC",4,"C9028","Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system."]
["GCC",4,"C9032","Controls are in place to ensure that only authorized individuals migrate application programs to production."]
["GCC",4,"C9033","A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis."]
["GCC",4,"C9034","Application controls are formally considered and documented during the implemen­ tation of new information systems."]
["GCC",4,"C9035","Users are involved in deriving application system requirements."]
["GCC",4,"C9036","A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate."]
["GCC",4,"C9037","User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production."]
["FCR","FINANCIAL, CLOSE AND REPORTING"]
["FCR",1,"C8012","Management establishes a well‐defined process for finan­ cial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",1,"C8021","Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",1,"C8030","Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",1,"C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",1,"C8035","A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",1,"C8051","Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all interorganization balances and transactions have been identified.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",2,null,"Performing the Accounting Period Close"]
["FCR",2,"C8005","Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investi­ gated.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",2,"C8012","Management establishes a well‐defined process for finan­ cial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",2,"C8027","Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.","CO"]
["FCR",2,"C8033","All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.","E/O, C, R/O, CO"]
["FCR",2,"C8037","Unusual items and exceptions in analyses and reconcilia­ tions are documented, resolved, and reviewed by management on a timely basis.","E/O, C, V, A/CL, CO"]
["FCR",2,"C8040","All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",2,"C8042","Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.","C, A/CL"]
["FCR",2,"C8043","Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance.","C, A/CL"]
["FCR",2,"C8051","Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.","E/O, C,\nV, R/O, A/CL"]
["FCR",2,"C8078","There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger.","E/O, C, CO"]
["FCR",3,null,"Capturing and Processing Nonroutine Information Requiring Significant Estimates and Judgments"]
["FCR",3,"C8005","Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investi­ gated.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",3,"C8021","Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",3,"C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",3,"C8035","A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) compliance requirements, and the entity’s accounting policies.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",3,"C8040","All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",3,"C8060","Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transac­ tions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",4,null,"Preparing and Reviewing Financial Statement Disclosures"]
["FCR",4,"C8050","Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies.","C, A/CL"]
["FCR",4,"C8051","Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",4,"C8052","For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing and disclosure policies.","E/O, C,\nV, R/O, A/CL"]
["FCR",4,"C8061","An independent review of the financial statements, supple­ mentary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for com­ pleteness, consistency, and compliance with GAAP, grantor require­ ments and the entity’s accounting and disclosure policies.","E/O, C,\nV, R/O, A/CL"]
["FCR",5,null,"Reviewing and Approving the Financial Statements"]
["FCR",5,"C8060","Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period end for which financial statements are released to third parties. Such briefing includes a discussion of significant nonroutine events and transac­ tions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.","E/O, C,\nV, R/O, A/CL, CO"]
["FCR",5,"C8061","An independent review of the financial statements, supple­ mentary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for com­ pleteness, consistency, and compliance with GAAP (or an OCBOA), grantor requirements and the entity’s accounting and disclosure policies.","E/O, C,\nV, R/O, A/CL"]
["FCR",5,"C8065","All financial statements and related disclosures are approved by management prior to the release of the reports to third parties.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH","CASH AND RESTRICTED DEPOSITS"]
["CASH",1,"Processing Cash Receipts"]
["CASH",1,"C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",1,"C2083","Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds","R/O, V, A/CL"]
["CASH",1,"C2005","Delinquent accounts receivable are reviewed.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",1,"C2014","Cash receipts are reconciled to general ledger postings daily.","E/O, C,\nV, R/O, CO"]
["CASH",1,"C2015","Lockbox receipts are compared to tenant remittances.","E/O, C, R/O, A/CL, CO"]
["CASH",1,"C2018","The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","E/O, C, A/CL, CO"]
["CASH",1,"C2065","There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts","E/O, C, R/O, A/CL, CO"]
["CASH",1,"C2076","The entity uses a lockbox.","E/O"]
["CASH",1,"C2077","Cash receipts are deposited intact promptly or stored in a secure location.","E/O, C, CO"]
["CASH",1,"C2079","Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.","E/O, C, A/CL"]
["CASH",1,"C5049","Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",1,"C5057","There is adequate segregation of duties among those who: (1) Initiate leases; (2) Authorize leases; (3) Open mail or copy checks received; (4) Prepare deposits; (5) Deposit cash receipts; (6) Reconcile bank accounts; (7) Investigate discrepancies or issues related to cash; (8) Maintain the cash receipts journal; (9) Post journal entries to the general ledger","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",1,"C5070","Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",2,"Processing  Disbursements"]
["CASH",2,"C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",2,"C1014","System rejects duplicate entry of an invoice from a vendor.","E/O, R/O, A/CL"]
["CASH",2,"C1092","Disbursements that require special approval by HUD are properly documented.","E/O, C, A/CL"]
["CASH",2,"C1021","Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C, R/O, A/CL, CO"]
["CASH",2,"C1029","Accounts payable aging/subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",2,"C1077","There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.","E/O, R/O"]
["CASH",2,"C1085","Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.","E/O, C"]
["CASH",2,"C1087","The check signer reviews all supporting documentation prior to signing the check.","E/O, R/O, A/CL"]
["CASH",2,"C1088","Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.","E/O"]
["CASH",2,"C5049","Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["CASH",2,"C5070","Bank statements are received and reviewed by a responsi­ ble person other than the person who reconciles the bank account before being submitted for reconciliation.","E/O, C,\nV, R/O, A/CL, CO"]
["INVEST","INVESTMENTS AND DERIVATIVES",null,null,"Assertions"]
["INVEST",1,"Managing Investments"]
["INVEST",1,"C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["INVEST",1,"C5002","Interest and dividend income calculations and accruals are reviewed.","C, V, A/CL, CO"]
["INVEST",1,"C5004","Third‐party statements are reconciled to subledger and general ledger account(s).","E/O, C,\nV, R/O, A/CL, CO"]
["INVEST",1,"C5018","Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity.","E/O, R/O"]
["INVEST",1,"C5033","Management approves investment and derivative transac­ tions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures.","E/O, R/O"]
["INVEST",1,"C5069","The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds.","A/CL"]
["INVEST",1,"C5049","Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["INVEST",1,"C5064","Investments are reviewed at acquisition and other appro­ priate intervals for appropriate classification as trading, avail­ able‐for‐sale, or held to maturity.","A/CL"]
["INVEST",1,"C5065","Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments.","V, A/CL"]
["INVEST",1,"C5066","A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies.","V, A/CL"]
["INVEST",1,"C5067","Management reviews and approves adjustments to invest­ ment and derivatives control accounts.","E/O, C,\nR/O, V, A/CL, CO"]
["INVEST",2,"Assessing Assets for Impairment"]
["INVEST",2,"C1000","Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["INVEST",2,"C4025","Accounting policies and procedures specify correct treat­ ment for calculating asset impairment, including those requiring management’s estimates and judgments.","V, A/CL"]
["INVEST",2,"C4028","Recorded assets are reviewed for impairment.","V"]
["INVEST",2,"C4030","A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","V, A/CL"]
["INVEST",2,"C8031","An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
["PRE","PREPAIDS, DEFERRED CHARGES, INTANGIBLES, AND OTHER ASSETS"]
["PRE",null,null,"Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets"]
["PRE",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PRE",null,"C1001","C1001—Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","E/O, R/O"]
["PRE",null,"C1021","C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C, R/O, A/CL, CO"]
["PRE",null,"C1084","C1084—An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["PRE",null,"C1086","C1086—Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.","E/O, C"]
["PRE",null,null,"Assessing Assets for Impairment"]
["PRE",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PRE",null,"C4025","C4025—Accounting policies and procedures specify correct treat­ ment for calculating asset impairment, including those requiring management’s estimates and judgments.","V, A/CL"]
["PRE",null,"C4028","C4028—Recorded assets are reviewed for impairment.","V"]
["PRE",null,"C4030","C4030—A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","V, A/CL"]
["PRE",null,"C8031","C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
["PRE",null,null,"Amortizing Assets"]
["PRE",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PRE",null,"C4043","C4043—Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP.","E/O, C, V, A/CL"]
["PRE",null,"C4045","C4045—Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management.","E/O, C, V, A/CL, CO"]
[]
["RR","RECEIVABLES AND REVENUES",null,"Receivables and Revenues"]
[null,null,null,"Processing Leases"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2002","C2002—Before processing, leases (and cancellations of leases) are reviewed and approved.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2084","C2084—The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations.","E/O, C, A/CL"]
[null,null,"C2004","C2004—Tenant complaints and billing questions are investigated and resolved timely.","E/O, A/CL"]
[null,null,"C2005","C2005—Delinquent accounts receivable are reviewed.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2087","C2087—Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay.","V, R/O"]
[null,null,"C2085","C2085—Management has procedures to ensure that current standardized lease contracts and lease addendums are used.","E/O, C,\nR/O, V, A/CL"]
[null,null,"C2062","C2062—There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2148","C2148—Summary totals of billings are compared to the posting to the control accounts.","E/O, C, A/CL, CO"]
[null,null,"C2080","C2080—Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.","C, V, A/CL, CO"]
[null,null,"C2086","C2086—The rent roll is reviewed regularly by management.","C, V, A/CL, CO"]
[null,null,null,"Billing Tenants"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2002","C2002—Before processing, leases (and cancellations of leases) are reviewed and approved.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2005","C2005—Delinquent accounts receivable are reviewed.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2018","C2018—The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","E/O, C, A/CL, CO"]
[null,null,"C2064","C2064—There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","E/O, C,\nV, R/O, A/CL"]
[null,null,"C2080","C2080—Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.","C, V, A/CL, CO"]
[null,null,"C2086","C2086—The rent roll is reviewed regularly by management.","C, V, A/CL, CO"]
[null,null,null,"Processing Adjustments"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2000","C2000—All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.","E/O, V, R/O, A/CL"]
[null,null,"C2005","C2005—Delinquent accounts receivable are reviewed.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2068","C2068—There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.","E/O, V, A/CL"]
[null,null,"C2062","Processing Cash Receipts"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2005","C2005—Delinquent accounts receivable are reviewed.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2014","C2014—Cash receipts are reconciled to general ledger postings daily.","E/O, V, R/O, CO"]
[null,null,"C2015","C2015—Lockbox receipts are compared to tenant remittances.","E/O, C, R/O, A/CL, CO"]
[null,null,"C2018","C2018—The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","E/O, C, A/CL, CO"]
[null,null,"C2065","C2065—There is adequate segregation of duties among those who:\n• Collect accounts receivable.\n• Post cash receipts to the accounts receivable subledger.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Review the accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant service calls or complaints.\n• Investigate discrepancies or issues related to revenue.","E/O, C, R/O, A/CL"]
[null,null,"C2076","C2076—The entity uses a lockbox.","E/O"]
[null,null,"C2077","C2077—Cash receipts are deposited intact promptly or stored in a secure location.","E/O, C, CO"]
[null,null,"C2079","C2079—Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.","E/O, C, A/CL"]
[null,null,"C5049","C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C5057","C5057—There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C5070","C5070—Bank statements are received and reviewed by a responsi­ ble person other than the person who reconciles the bank account before being submitted for reconciliation.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,null,"Estimating the Allowance for Doubtful Accounts and Bad Debt Expense"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2057","C2057—Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense.","V, A/CL"]
[null,null,"C2039","C2039—A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","V, A/CL"]
[null,null,"C2069","C2069—There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.","E/O, V, A/CL"]
[null,null,"C8031","C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,null,"Recording Prepaid Revenue"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C2052","C2052—Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.","A/CL"]
[null,null,"C2054","C2054—A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","A/CL"]
[null,null,"C8031","C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,null,"Maintaining the Tenant Master File"]
[null,null,"C2027","C2027—Only authorized users can modify data in the tenant master records.","E/O, R/O"]
[]
["PROP","PROPERTY",null,"Property"]
["PROP",null,null,"Acquiring and Safeguarding Property and Equipment"]
["PROP",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C1001","C1001—Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","E/O, R/O"]
["PROP",null,"C1007","C1007—Costs are compared to budget and prior periods at an appropriate level of detail.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4050","C4050—Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","E/O, A/CL"]
["PROP",null,"C4051","C4051—Bid comparisons are performed by management.","C/O"]
["PROP",null,"C4052","C4052—The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improve­ ment and rehabilitation expenditures.","E/O, R/O"]
["PROP",null,"C4000","C4000—Management tracks asset acquisitions and remaining costs and compares to capital budgets.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4001","C4001—Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4003","C4003—The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communi­ cated by management.","E/O, R/O"]
["PROP",null,"C4004","C4004—Equipment is located in an appropriately secured area, where access is restricted to authorized personnel.","E/O, R/O"]
["PROP",null,"C4007","C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","E/O, C,\nV, R/O, A/CL"]
["PROP",null,"C4009","C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4053","C4053—The entity makes periodic reviews and appraisals relative to insurance considerations.","E/O"]
["PROP",null,null,"Depreciating Property and Equipment"]
["PROP",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4007","C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","E/O, C,\nV, R/O, A/CL"]
["PROP",null,"C4009","C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4015","C4015—Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4016","C4016—The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.","E/O, C, V, A/CL, CO"]
["PROP",null,null,"Disposing Property and Equipment (Sales and Retirements)"]
["PROP",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4054","C4054—The appropriate approval by management and HUD is required for dispositions of property and equipment.","E/O, C,\nR/O, V, A/CL"]
["PROP",null,"C4001","C4001—Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4009","C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4013","C4013—Disposals of property and equipment are reviewed by management and entered into the property and equipment subled­ ger by accounting personnel in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4017","C4017—Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal.","V, A/CL, CO"]
["PROP",null,"C4018","C4018—Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management.","V, A/CL"]
["PROP",null,null,"Maintaining the Property and Equipment Subledger"]
["PROP",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4000","C4000—Management tracks asset acquisitions and remaining costs and compares to capital budgets.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4001","C4001—Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4007","C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","E/O, C,\nV, R/O, A/CL"]
["PROP",null,"C4009","C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C401\\3","C4013—Disposals of property and equipment are reviewed by management and entered into the property and equipment subled­ ger by accounting personnel in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4015","C4015—Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4016","C4016—The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.","E/O, C, V, A/CL, CO"]
["PROP",null,"C4048","C4048—Management reviews and approves write‐offs or other adjustments to property accounts.","E/O, C,\nR/O, V, A/CL, CO"]
["PROP",null,null,"Assessing Assets for Impairment"]
["PROP",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["PROP",null,"C4025","C4025—Accounting policies and procedures specify correct treat­ ment for calculating asset impairment, including those requiring management’s estimates and judgments.","V, A/CL"]
["PROP",null,"C4028","C4028—Recorded assets are reviewed for impairment.","V"]
["PROP",null,"C4030","C4030—A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","V, A/CL"]
["PROP",null,"C8031","C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","E/O, C,\nV, R/O, A/CL, CO"]
[]
["APAL","ACCOUNTS PAYABLE, ACCRUED LIABILITIES, AND OTHER LIABILITIES",null,null,"Assertions"]
["APAL",null,null,"Recording Purchases"]
["APAL",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,"C1001","C1001—Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","E/O, R/O"]
["APAL",null,"C1092","C1092—Disbursements that require special approval by HUD are properly documented.","E/O, C, A/CL"]
["APAL",null,"C1021","C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C, R/O, A/CL, CO"]
["APAL",null,"C1073","C1073—There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expendi­ tures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.","E/O, R/O"]
["APAL",null,"C4049","C4049—Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for.","E/O, C"]
["APAL",null,null,"Processing Accounts Payable and Accruals"]
["APAL",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,"C1014","C1014—System rejects duplicate entry of an invoice from a vendor.","E/O, V, R/O, A/CL"]
["APAL",null,"C1021","C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,"C1026","C1026—After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.","E/O, C, R/O, CO"]
["APAL",null,null,null,"Assertions"]
["APAL",null,"C1027","C1027—Accruals for goods/services received but not invoiced are reviewed.","C, A/CL, CO"]
["APAL",null,"C1029","C1029—Accounts payable aging/subledger is reviewed and recon­ ciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,null,"Processing  Disbursements"]
["APAL",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,"C1014","C1014—System rejects duplicate entry of an invoice from a vendor.","E/O, V, R/O, A/CL"]
["APAL",null,"C1021","C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C, R/O, A/CL, CO"]
["APAL",null,"C1029","C1029—Accounts payable aging/subledger is reviewed and recon­ ciled to the general ledger.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,"C1077","C1077—There is adequate segregation of duties among those who:\n• Review, authorize, or sign checks.\n• Initiate checks for expenditures.\n• Prepare checks.\n• Mail checks.\n• Edit the vendor master file.\n• Investigate discrepancies or issues involving expendi­ tures.\n• Open the mail or copy checks received.\n• Reconcile bank accounts.","E/O, R/O"]
["APAL",null,"C1085","C1085—Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.","E/O, C"]
["APAL",null,"C1087","C1087—The check signer reviews all supporting documentation prior to signing the check.","E/O, A/CL"]
["APAL",null,"C1088","C1088—Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.","E/O"]
["APAL",null,"C5049","C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,"C5070","C5070—Bank statements are received and reviewed by a responsi­ ble person other than the person who reconciles the bank account before being submitted for reconciliation.","E/O, C,\nV, R/O, A/CL, CO"]
["APAL",null,null,"Maintaining the Supplier Master File"]
["APAL",null,"C1069","C1069—Changes to the vendor master file are periodically reviewed for reasonableness.","E/O, C,\nV, R/O, A/CL, CO"]
[]
["DEBT","DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES"]
["DEBT",null,null,"Managing Debt and Related Liabilities and Capital Advances"]
["DEBT",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["DEBT",null,"C5008","C5008—Debt and capital advance agreements are reviewed for appropriate classification.","A/CL"]
["DEBT",null,"C5009","C5009—Debt compliance calculations are prepared and reviewed timely.","V, A/CL"]
["DEBT",null,"C5011","C5011—Financial commitments require approval by senior man­ agement and/or those charged with governance.","E/O, R/O"]
["DEBT",null,"C5013","C5013—Leases are reviewed for capitalization.","C, V, A/CL"]
["DEBT",null,"C5015","C5015—A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely.","E/O, C, V, A/CL, CO"]
["DEBT",null,"C5023","C5023—Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated.","C, V, A/CL, CO"]
["DEBT",null,"C5049","C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
[]
["TAX","INCOME TAXES",null,"Income Taxes"]
["TAX",null,null,"Calculating and Reporting Income Taxes"]
["TAX",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["TAX",null,"C7000","C7000—Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts.","E/O, C, A/CL, CO"]
["TAX",null,"C7001","C7001—Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor.","E/O, C, V, A/CL, CO"]
["TAX",null,"C7002","C7002—The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer.","E/O, C, V, A/CL"]
["TAX",null,"C7005","C7005—Management reviews the details of analyses and reconcili­ ations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts.","E/O, C, V, A/CL"]
["TAX",null,"C7006","C7006—The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis.","V, A/CL"]
["TAX",null,"C7010","C7010—Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlight­ ing significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period.","E/O, C, V, A/CL, CO"]
["TAX",null,"C7021","C7021—Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved inde­ pendently prior to posting.","E/O, C,\nV, R/O, A/CL, CO"]
["TAX",null,"C7022","C7022—A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies.","E/O, C,\nV, R/O, A/CL"]
["TAX",null,"C7027","C7027—Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes.","E/O, C, V, A/CL"]
[]
["EQ","EQUITY"]
["EQ",null,null,"Recording Equity Transactions"]
["EQ",null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
["EQ",null,"C5043","C5043—Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date.","E/O, C, V, A/CL, CO"]
["EQ",null,"C5044","C5044—Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly.","E/O, C, V, A/CL, CO"]
["EQ",null,"C5045","C5045—Dividends and other equity transactions require approval by the owner, board of directors, or general partner.","E/O, R/O"]
["EQ",null,"C5049","C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
["EQ",null,"C6022","C6022—An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner.","E/O, C, V, A/CL, CO"]
[]
[null,"INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES"]
[null,null,null,"Processing Payroll"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C5049","C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C6000","C6000—Access to data and/or transaction files is appropriately restricted.","E/O, C, R/O, A/CL"]
[null,null,"C6017","C6017—Standard programmed algorithms perform significant pay­ roll calculations.","A/CL"]
[null,null,"C6020","C6020—The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C6024","C6024—There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received.","E/O, A/CL"]
[null,null,"C6034","C6034—Current payrolls are compared with previous payrolls and variances are investigated and documented.","E/O, C, A/CL"]
[null,null,"C6033","C6033—Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of manage­ ment.","E/O, C, A/CL"]
[null,null,null,"Maintaining the Employee Database Master File"]
[null,null,"C6000","C6000—Access to data and/or transaction files is appropriately restricted.","E/O, C, R/O, A/CL"]
[null,null,"C6020","C6020—The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.","E/O, C, R/O, A/CL, CO"]
[null,null,null,"Recording Repairs and Maintenance Expenses"]
[null,null,"C1000","C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","E/O, C,\nV, R/O, A/CL, CO"]
[null,null,"C1014","C1014—System rejects duplicate entry of an invoice from a vendor.","E/O, R/O, A/CL"]
[null,null,"C1021","C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","E/O, C, R/O, A/CL, CO"]
[null,null,"C4050","C4050—Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","E/O, A/CL"]
[null,null,"C4051","C4051—Bid comparisons are performed by management.","C/O"]
[null,null,"C4052","C4052—The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improve­ ment and rehabilitation expenditures.","E/O, R/O"]
[null,null,"C4003","C4003—The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved and communi­ cated by management.","E/O, R/O"]
[null,null,"C4007","C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","E/O, C,\nV, R/O, A/CL"]

{"sheet":"ControlList","index":27,"n_rows":139,"n_cols":28,"rows_kept":139,"cut":false,"hidden":true,"merged":[[0,0,0,3],[0,6,0,9],[0,12,0,15],[0,18,0,21],[0,24,0,27],[30,0,30,3],[30,6,30,9],[30,12,30,15],[30,18,30,21],[30,24,30,27],[116,0,116,3],[116,6,116,9],[59,0,59,3],[59,6,59,9],[59,12,59,15],[59,18,59,21],[59,24,59,27],[86,0,86,3],[86,6,86,9],[86,12,86,15]]}
["Control Environment - Principle 1",null,null,null,null,null,"Control Environment - Principle 2",null,null,null,null,null,"Control Environment - Principle 3",null,null,null,null,null,"Control Environment - Principle 4",null,null,null,null,null,"Control Environment - Principle 5"]
["Evaluation Type","CE",null,{"$f":"IF(B2=\"\",\"\",CONCATENATE(A2,\" - \",B2))","v":"Evaluation Type - CE"},null,null,"Evaluation Type","CE",null,{"$f":"IF(H2=\"\",\"\",CONCATENATE(G2,\" - \",H2))","v":"Evaluation Type - CE"},null,null,"Evaluation Type","CE",null,{"$f":"IF(N2=\"\",\"\",CONCATENATE(M2,\" - \",N2))","v":"Evaluation Type - CE"},null,null,"Evaluation Type","CE",null,{"$f":"IF(T2=\"\",\"\",CONCATENATE(S2,\" - \",T2))","v":"Evaluation Type - CE"},null,null,"Evaluation Type","CE",null,{"$f":"IF(Z2=\"\",\"\",CONCATENATE(Y2,\" - \",Z2))","v":"Evaluation Type - CE"}]
["Principle",1,null,"Principle - 1",null,null,"Principle",2,null,"Principle - 2",null,null,"Principle",3,null,"Principle - 3",null,null,"Principle",4,null,"Principle - 4",null,null,"Principle",5,null,{"$f":"IF(Z3=\"\",\"\",CONCATENATE(Y3,\" - \",Z3))","v":"Principle - 5"}]
[]
["No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--"]
["C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",null,{"$f":"IF(B6=\"\",\"\",CONCATENATE(A6,\" - \",B6))","v":"C0011 - A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."},null,null,"C0001","The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity.",null,{"$f":"IF(H6=\"\",\"\",CONCATENATE(G6,\" - \",H6))","v":"C0001 - The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity."},null,null,"C0035","The organizational structure is commensurate with the entity’s activities.",null,{"$f":"IF(N6=\"\",\"\",CONCATENATE(M6,\" - \",N6))","v":"C0035 - The organizational structure is commensurate with the entity’s activities."},null,null,"C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",null,{"$f":"IF(T6=\"\",\"\",CONCATENATE(S6,\" - \",T6))","v":"C0048 - Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."},null,null,"C0012","A code of conduct or ethics policy exists.",null,{"$f":"IF(Z6=\"\",\"\",CONCATENATE(Y6,\" - \",Z6))","v":"C0012 - A code of conduct or ethics policy exists."}]
["C0012","A code of conduct or ethics policy exists.",null,"C0012 - A code of conduct or ethics policy exists.",null,null,"C0006","Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",null,"C0006 - Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities.",null,null,"C0036","Management periodically evaluates the entity’s organiza­ tional structure and makes necessary changes based on changes in the business and/or industry.",null,"C0036 - Management periodically evaluates the entity’s organiza­ tional structure and makes necessary changes based on changes in the business and/or industry.",null,null,"C0049","Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.",null,"C0049 - Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis.",null,null,"C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and positive control environment.",null,"C0013 - Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and positive control environment."]
["C0013","Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.",null,"C0013 - Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment.",null,null,"C0009","Those charged with governance provide input and over­ sight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.",null,"C0009 - Those charged with governance provide input and over­ sight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments.",null,null,"C0038","The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.",null,"C0038 - The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole.",null,null,"C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",null,"C0050 - Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",null,null,"C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",null,"C0015 - Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."]
["C0015","Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",null,"C0015 - Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.",null,null,"C0011","A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",null,"C0011 - A process exists by which those charged with governance are made aware of key developments that may affect financial reporting.",null,null,"C0040","There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.",null,"C0040 - There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions.",null,null,"C0051","There are formal procedures for the hiring (recruiting) and retention of employees.",null,"C0051 - There are formal procedures for the hiring (recruiting) and retention of employees.",null,null,"C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.",null,"C0016 - Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."]
["C0016","Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.",null,"C0016 - Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone.",null,null,"C0066","The board of directors is sufficiently independent of management so that necessary questions are raised.",null,"C0066 - The board of directors is sufficiently independent of management so that necessary questions are raised.",null,null,"C0041","There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization.",null,"C0041 - There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization.",null,null,"C0055","There are formal policies and procedures to evaluate employee performance and compensation.",null,"C0055 - There are formal policies and procedures to evaluate employee performance and compensation.",null,null,"C0017","Management sets realistic financial targets and expecta­ tions.",null,"C0017 - Management sets realistic financial targets and expecta­ tions."]
["C0017","Management sets realistic financial targets and expectations.",null,"C0017 - Management sets realistic financial targets and expectations.",null,null,null,null,null,"",null,null,"C0044","A process exists to support the identification and disclo­ sure of related party relationships and transactions.",null,"C0044 - A process exists to support the identification and disclo­ sure of related party relationships and transactions.",null,null,"C0058","Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.",null,"C0058 - Job descriptions, reference manuals, or other forms of communication inform personnel of their duties.",null,null,"C0055","There are formal policies and procedures to evaluate employee performance and compensation.",null,"C0055 - There are formal policies and procedures to evaluate employee performance and compensation."]
["C0018","Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.",null,"C0018 - Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,"C0059","The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.",null,"C0059 - The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions.",null,null,"C0057","Employees are empowered to correct problems or imple­ ment improvements in their assigned processes.",null,"C0057 - Employees are empowered to correct problems or imple­ ment improvements in their assigned processes."]
["C0020","Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.",null,"C0020 - Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties.",null,null," ",null,null,"",null,null,null,null,null,"",null,null,"C0060","Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.",null,"C0060 - Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities.",null,null,"C0062","Job performance and competencies are periodically evaluated and reviewed with each employee.",null,"C0062 - Job performance and competencies are periodically evaluated and reviewed with each employee."]
["C0021","“Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.",null,"C0021 - “Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,"C0062","Job performance and competencies are periodically evalu­ ated and reviewed with each employee.",null,"C0062 - Job performance and competencies are periodically evalu­ ated and reviewed with each employee.",null,null,null,null,null,""]
["C0024","Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.",null,"C0024 - Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,"C0063","All departments are appropriately staffed.",null,"C0063 - All departments are appropriately staffed.",null,null,null,null,null,""]
["C0029","Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.",null,"C0029 - Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,"C0064","Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.",null,"C0064 - Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities.",null,null,null,null,null,""]
["C0030","Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.",null,"C0030 - Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
["C0033","Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA).",null,"C0033 - Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA).",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
["C0034","Management sets the tone that high‐quality and transparent financial reporting is expected.",null,"C0034 - Management sets the tone that high‐quality and transparent financial reporting is expected.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
["C0048","Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",null,"C0048 - Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
["C0050","Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",null,"C0050 - Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
["C0055","There are formal policies and procedures to evaluate employee performance and compensation.",null,"C0055 - There are formal policies and procedures to evaluate employee performance and compensation.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
["C0062","Job performance and competencies are periodically evalu­ ated and reviewed with each employee.",null,"C0062 - Job performance and competencies are periodically evalu­ ated and reviewed with each employee.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
["Risk Assessment - Principle 1",null,null,null,null,null,"Risk Assessment - Principle 2",null,null,null,null,null,"Risk Assessment - Principle 3",null,null,null,null,null,"Risk Assessment - Principle 4",null,null,null,null,null,"Risk Assessment - Principle 5"]
["Evaluation Type","RA",null,{"$f":"IF(B32=\"\",\"\",CONCATENATE(A32,\" - \",B32))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(H32=\"\",\"\",CONCATENATE(G32,\" - \",H32))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(N32=\"\",\"\",CONCATENATE(M32,\" - \",N32))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(T32=\"\",\"\",CONCATENATE(S32,\" - \",T32))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(Z32=\"\",\"\",CONCATENATE(Y32,\" - \",Z32))","v":"Evaluation Type - RA"}]
["Principle",1,null,"Principle - 1",null,null,"Principle",2,null,"Principle - 2",null,null,"Principle",3,null,"Principle - 3",null,null,"Principle",4,null,"Principle - 4",null,null,"Principle",5,null,{"$f":"IF(Z33=\"\",\"\",CONCATENATE(Y33,\" - \",Z33))","v":"Principle - 5"}]
[null,null,null,""]
["No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--"]
["C0033","Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA).",null,{"$f":"IF(B36=\"\",\"\",CONCATENATE(A36,\" - \",B36))","v":"C0033 - Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA)."},null,null,"C0104","Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure.",null,{"$f":"IF(H36=\"\",\"\",CONCATENATE(G36,\" - \",H36))","v":"C0104 - Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."},null,null,"C0115","Fraud risk assessments are an integral part of the risk identification process.",null,{"$f":"IF(N36=\"\",\"\",CONCATENATE(M36,\" - \",N36))","v":"C0115 - Fraud risk assessments are an integral part of the risk identification process."},null,null,"C0125","Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc.",null,{"$f":"IF(T36=\"\",\"\",CONCATENATE(S36,\" - \",T36))","v":"C0125 - Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc."},null,null,null,null,null,{"$f":"IF(Z36=\"\",\"\",CONCATENATE(Y36,\" - \",Z36))","v":""}]
["C0100","Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity.",null,"C0100 - Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity.",null,null,"C0106","Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.",null,"C0106 - Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.",null,null,"C0116","The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",null,"C0116 - The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",null,null,"C0126","Management communicates the risk assessment and changes in the business environment to all appropriate employees.",null,"C0126 - Management communicates the risk assessment and changes in the business environment to all appropriate employees.",null,null,null,null,null,""]
["C0103","Financial reporting objectives align with the requirements of GAAP (or an OCBOA).",null,"C0103 - Financial reporting objectives align with the requirements of GAAP (or an OCBOA).",null,null,"C0108","Risks potentially affecting the achievement of financial reporting objectives are identified.",null,"C0108 - Risks potentially affecting the achievement of financial reporting objectives are identified.",null,null,"C0117","The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",null,"C0117 - The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",null,null,"C0127","Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.",null,"C0127 - Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.",null,null,null,null,null,""]
["C0111","Management identifies risks related to laws or regulations that may affect financial reporting.",null,"C0111 - Management identifies risks related to laws or regulations that may affect financial reporting.",null,null,"C0111","Management identifies risks related to laws or regulations that may affect financial reporting.",null,"C0111 - Management identifies risks related to laws or regulations that may affect financial reporting.",null,null,"C0118","The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",null,"C0118 - The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",null,null,null,null,null,"",null,null,null,null,null,""]
["C0136","The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).",null,"C0136 - The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA).",null,null,"C0112","Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",null,"C0112 - Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",null,null,"C0119","Those charged with governance (if separate from manage­ ment) understand and exercise oversight of the entity’s fraud risk assessment process.",null,"C0119 - Those charged with governance (if separate from manage­ ment) understand and exercise oversight of the entity’s fraud risk assessment process.",null,null,null,null,null,"",null,null,null,null,null,""]
["C0138","A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)",null,"C0138 - A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)",null,null,"C0121","Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",null,"C0121 - Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0131","Periodic risk assessments are reviewed by management.",null,"C0131 - Periodic risk assessments are reviewed by management.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0132","Management develops plans to mitigate significant identi­ fied risks, including designing and implementing appropriate controls.",null,"C0132 - Management develops plans to mitigate significant identi­ fied risks, including designing and implementing appropriate controls.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
["Control Activities - Principle 1",null,null,null,null,null,"Control Activities - Principle 2",null,null,null,null,null,"Control Activities - Principle 3",null,null,null,null,null,"Control Activities - Principle 4",null,null,null,null,null,"Control Activities - Principle 5"]
["Evaluation Type","(blank)",null,{"$f":"IF(B61=\"\",\"\",CONCATENATE(A61,\" - \",B61))","v":"Evaluation Type - (blank)"},null,null,"Evaluation Type","RA",null,{"$f":"IF(H61=\"\",\"\",CONCATENATE(G61,\" - \",H61))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(N61=\"\",\"\",CONCATENATE(M61,\" - \",N61))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(T61=\"\",\"\",CONCATENATE(S61,\" - \",T61))","v":"Evaluation Type - RA"},null,null,"Evaluation Type","RA",null,{"$f":"IF(Z61=\"\",\"\",CONCATENATE(Y61,\" - \",Z61))","v":"Evaluation Type - RA"}]
["Principle",1,null,"Principle - 1",null,null,"Principle",2,null,"Principle - 2",null,null,"Principle",3,null,"Principle - 3",null,null,"Principle",4,null,"Principle - 4",null,null,"Principle",5,null,"Principle - 5"]
[]
["No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--"]
[null,null,null,{"$f":"IF(B65=\"\",\"\",CONCATENATE(A65,\" - \",B65))","v":""},null,null,"C0104","Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure.",null,{"$f":"IF(H65=\"\",\"\",CONCATENATE(G65,\" - \",H65))","v":"C0104 - Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."},null,null,"C0115","Fraud risk assessments are an integral part of the risk identification process.",null,{"$f":"IF(N65=\"\",\"\",CONCATENATE(M65,\" - \",N65))","v":"C0115 - Fraud risk assessments are an integral part of the risk identification process."},null,null,"C0125","Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc.",null,{"$f":"IF(T65=\"\",\"\",CONCATENATE(S65,\" - \",T65))","v":"C0125 - Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc."},null,null,null,null,null,{"$f":"IF(Z65=\"\",\"\",CONCATENATE(Y65,\" - \",Z65))","v":""}]
[null,null,null,"",null,null,"C0106","Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.",null,"C0106 - Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives.",null,null,"C0116","The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",null,"C0116 - The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud.",null,null,"C0126","Management communicates the risk assessment and changes in the business environment to all appropriate employees.",null,"C0126 - Management communicates the risk assessment and changes in the business environment to all appropriate employees.",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0108","Risks potentially affecting the achievement of financial reporting objectives are identified.",null,"C0108 - Risks potentially affecting the achievement of financial reporting objectives are identified.",null,null,"C0117","The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",null,"C0117 - The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates.",null,null,"C0127","Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.",null,"C0127 - Budgets/forecasts are updated during the year to reflect changes in the entity’s activities.",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0111","Management identifies risks related to laws or regulations that may affect financial reporting.",null,"C0111 - Management identifies risks related to laws or regulations that may affect financial reporting.",null,null,"C0118","The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",null,"C0118 - The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries.",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0112","Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",null,"C0112 - Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified.",null,null,"C0119","Those charged with governance (if separate from manage­ ment) understand and exercise oversight of the entity’s fraud risk assessment process.",null,"C0119 - Those charged with governance (if separate from manage­ ment) understand and exercise oversight of the entity’s fraud risk assessment process.",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0121","Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",null,"C0121 - Management identifies all significant relationships including service providers, suppliers, customers, creditors, etc.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0131","Periodic risk assessments are reviewed by management.",null,"C0131 - Periodic risk assessments are reviewed by management.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0132","Management develops plans to mitigate significant identi­ fied risks, including designing and implementing appropriate controls.",null,"C0132 - Management develops plans to mitigate significant identi­ fied risks, including designing and implementing appropriate controls.",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[]
[]
[]
[]
["Information/Communication - Principle 1",null,null,null,null,null,"Information/Communication - Principle 2",null,null,null,null,null,"Information/Communication - Principle 3"]
["Evaluation Type","IC",null,{"$f":"IF(B88=\"\",\"\",CONCATENATE(A88,\" - \",B88))","v":"Evaluation Type - IC"},null,null,"Evaluation Type","IC",null,{"$f":"IF(H88=\"\",\"\",CONCATENATE(G88,\" - \",H88))","v":"Evaluation Type - IC"},null,null,"Evaluation Type","IC",null,{"$f":"IF(N88=\"\",\"\",CONCATENATE(M88,\" - \",N88))","v":"Evaluation Type - IC"}]
["Principle",1,null,"Principle - 1",null,null,"Principle",2,null,"Principle - 2",null,null,"Principle",3,null,"Principle - 3"]
[]
["No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--"]
["C0200","Relevant operating information is used to develop account­ ing and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates.",null,{"$f":"IF(B92=\"\",\"\",CONCATENATE(A92,\" - \",B92))","v":"C0200 - Relevant operating information is used to develop account­ ing and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates."},null,null,"C0210","Financial personnel meet with line management to discuss operating results.",null,{"$f":"IF(H92=\"\",\"\",CONCATENATE(G92,\" - \",H92))","v":"C0210 - Financial personnel meet with line management to discuss operating results."},null,null,"C0215","Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance.",null,{"$f":"IF(N92=\"\",\"\",CONCATENATE(M92,\" - \",N92))","v":"C0215 - Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance."}]
["C0205","Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed.",null,"C0205 - Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed.",null,null,"C0212","Information is collected in time to permit effective monitor­ ing.",null,"C0212 - Information is collected in time to permit effective monitor­ ing.",null,null,"C0229","All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner.",null,"C0229 - All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner."]
["C0206","Data underlying financial statements are captured com­ pletely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations.",null,"C0206 - Data underlying financial statements are captured com­ pletely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations.",null,null,"C0213","Established  and  agreed‐upon  deadlines  exist  for period‐end reporting, which include review by management.",null,"C0213 - Established  and  agreed‐upon  deadlines  exist  for period‐end reporting, which include review by management.",null,null,"C0231","There is a process for tracking communications from customers, vendors, regulators, and other external parties.",null,"C0231 - There is a process for tracking communications from customers, vendors, regulators, and other external parties."]
[null,null,null,"",null,null,"C0215","Management communicates information about the func­ tioning of internal control over financial reporting on a timely basis with those charged with governance.",null,"C0215 - Management communicates information about the func­ tioning of internal control over financial reporting on a timely basis with those charged with governance.",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0220","Employees receive adequate information to complete their job responsibilities.",null,"C0220 - Employees receive adequate information to complete their job responsibilities.",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0224","Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.",null,"C0224 - Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior.",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0225","Upstream communication is encouraged by management to improve performance and enhance internal control.",null,"C0225 - Upstream communication is encouraged by management to improve performance and enhance internal control.",null,null,null,null,null,""]
[null,null,null,"",null,null,"C0229","All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner.",null,"C0229 - All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner.",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,"",null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
["Monitoring - Principle 1",null,null,null,null,null,"Monitoring - Principle 2"]
["Evaluation Type","Mon",null,null,null,null,"Evaluation Type","Mon"]
["Principle",1,null,null,null,null,"Principle",2]
[]
["No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--",null,null,"No.","CONTROL ENVIRONMENT",null,"--Select From Dropdown--"]
["C0305","Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles.",null,{"$f":"IF(B122=\"\",\"\",CONCATENATE(A122,\" - \",B122))","v":"C0305 - Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles."},null,null,"C0312","Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken.",null,{"$f":"IF(H122=\"\",\"\",CONCATENATE(G122,\" - \",H122))","v":"C0312 - Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken."}]
["C0306","Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.",null,"C0306 - Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves.",null,null,"C0313","Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person.",null,"C0313 - Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person."]
["C0307","Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.",null,"C0307 - Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions.",null,null,"C0314","Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management).",null,"C0314 - Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management)."]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]
[null,null,null,"",null,null,null,null,null,""]

{"sheet":"Reset","index":28,"n_rows":3,"n_cols":3,"rows_kept":3,"cut":false,"hidden":true,"merged":[[1,1,1,3]]}
[]
[null,"CAUTION"]
[null,null,"This cannot be undone!"]

{"sheet":"Finding-START","index":29,"n_rows":19,"n_cols":3,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
[]
[null,"AHACPA Tool for Reporting Findings"]
[null,null,"After many inquiries regarding the process to develop findings, we looked into the standards and as a result, developed this process by which the practitioner  may decide on whether a finding exists.  Of course, this process depends significantly on auditor judgment."]
[]
[null,"Start:"]
[null,null,"Select the Start button below and enter information describing the issue."]
[]
[null,"Hints:"]
[null,null,"The form is protected and you can only select fields requiring input from the user."]
[]
[null,null,"To move from cell to cell press the tab key. Using the tab key will move you from entry field to the next, regardless of entry type or column location. "]
[]
[null,null,"Using the enter key will move the cursor down one column and then the next.  "]
[]
[null,null,"When you move from one cell to the next the text box will be auto-sized and the next applicable fields will appear.  "]
[]
[null,null,"After entering all of the questionnaire data a printable summary will be prepared."]
[]
[null,null,"After entering all of the questionnaire data a properly formatted HUD Schedule of Findings and Questioned Costs will be prepared."]

{"sheet":"Lists","index":30,"n_rows":423,"n_cols":22,"rows_kept":423,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ","Information for Drop-Downs","Column1"]
[null,"YES/No",null,"Type",null,"Significant/Material",null,"Compliance or Financial Statement",null,"Finding Resolution Status",null,"Findings Codes",null,null,null,null,null,null,null,"Principle 1: The entity demonstrates a commitment to integrity and ethical values.","--Select from dropdown--"]
[null,"--Select--",null,"--Select--",null,"--Select--",null,"--Select--",null,"--Select--",null,"--Select--",null,null,null,null,null,null,null,1,"C0011 - A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."]
[null,"Yes",null,"Fraud",null,"Significant Deficiency",null,"Compliance Deficiency",null,"Resolved",null,"A. Unauthorized withdrawals from replacement reserve",null,null,null,null,null,null,null,null,"C0012 - A code of conduct or ethics policy exists."]
[null,"No",null,"Abuse",null,"Control Deficiency",null,"Financial Statements",null,"In Progress",null,"B. Failure to make required residual receipts deposits",null,null,null,null,null,null,null,null,"C0013 - Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and a positive control environment."]
[null,null,null,"Compliance",null,"Material Weakness",null,null,null,"Unresolved",null,"C. Unauthorized withdrawals from residual receipts",null,null,null,null,null,null,null,null,"C0015 - Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."]
[null,null,null,null,null,null,null,null,null,null,null,"D. Commingling of funds",null,null,null,null,null,null,null,null,"C0016 - Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."]
[null,null,null,null,null,null,null,null,null,null,null,"E. Unauthorized change in ownership",null,null,null,null,null,null,null,null,"C0017 - Management sets realistic financial targets and expectations."]
[null,"Concur",null,"Agree",null,null,null,null,null,null,null,"F. Acquisition of liabilities (encumbering project assets)",null,null,null,null,null,null,null,null,"C0018 - Management follows ethical guidelines in dealing with external audiences, including suppliers, creditors, insurers, etc."]
[null,"--Select--",null,"--Select--",null,null,null,null,null,null,null,"G. Unauthorized loans from project funds",null,null,null,null,null,null,null,null,"C0020 - Relationships with professional third parties are periodically reviewed to ensure the entity maintains association with reputable parties."]
[null,"Concur",null,"Agree",null,null,null,null,null,null,null,"H. Unauthorized distribution of project assets",null,null,null,null,null,null,null,null,"C0021 - “Risk appetite,” or amount of risk the entity is willing to accept, associated with each new venture is discussed and influenced by the entity’s culture and operating practices."]
[null,"Do Not Concur",null,"Disagree",null,null,null,null,null,null,null,"I. Failure to maintain property/open physical inspection(s)",null,null,null,null,null,null,null,null,"C0024 - Management exemplifies attitudes and actions in line with its mission, vision, and values to support an effective control environment."]
[null,null,null,null,null,null,null,null,null,null,null,"J. Unauthorized Management Fees",null,null,null,null,null,null,null,null,"C0029 - Management gives appropriate attention to internal controls and corrects any known weaknesses in internal controls on a timely basis."]
[null,null,null,null,null,null,null,null,null,null,null,"L. Failure to remit Excess Rents for Section 236 Projects",null,null,null,null,null,null,null,null,"C0030 - Management regards the accounting function as a means for monitoring and exercising control over the entity’s various activities."]
[null,null,null,null,null,null,null,null,null,null,null,"M. Security Deposits",null,null,null,null,null,null,null,null,"C0033 - Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA)."]
[null,null,null,null,null,null,null,null,null,null,null,"N. Reserve for Replacements Deposits",null,null,null,null,null,null,null,null,"C0034 - Management sets the tone that high‐quality and transparent financial reporting is expected."]
[null,null,null,null,null,null,null,null,null,null,null,"O. Investment of Reserve for Replacements",null,null,null,null,null,null,null,null,"C0048 - Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."]
[null,null,null,null,null,null,null,null,null,null,null,"P. Investment of Residual Receipts",null,null,null,null,null,null,null,null,"C0050 - Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions."]
[null,null,null,null,null,null,null,null,null,null,null,"Q. Failure to Make Mortgage Payments",null,null,null,null,null,null,null,null,"C0055 - There are formal policies and procedures to evaluate employee performance and compensation."]
[null,null,null,null,null,null,null,null,null,null,null,"R. Section 8 Program Admin.",null,null,null,null,null,null,null,null,"C0062 - Job performance and competencies are periodically evalu­ ated and reviewed with each employee."]
[null,null,null,null,null,null,null,null,null,null,null,"S. Internal Control Deficiencies",null,null,null,null,null,null,null,"Principle: The board of directors demonstrates independence from management in exercising oversight of the development and performance of internal control over financial reporting.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,"T. Disposal of Assets",null,null,null,null,null,null,null,2,"C0001 - The makeup and general construction of the board of directors and its committees are appropriate and adequate given the nature of the entity."]
[null,null,null,null,null,null,null,null,null,null,null,"U. Overpayment of Incentive Performance Fee (M2M)",null,null,null,null,null,null,null,null,"C0006 - Those charged with governance are sufficiently involved with the entity to address important oversight responsibilities."]
[null,null,null,null,null,null,null,null,null,null,null,"V. Underpayment of Mtg Restructuring Note (M2M 2nd)",null,null,null,null,null,null,null,null,"C0009 - Those charged with governance provide input and over­ sight of the entity’s financial statements, including the application of GAAP (or an OCBOA) and use of accounting judgments."]
[null,null,null,null,null,null,null,null,null,null,null,"Z. Other",null,null,null,null,null,null,null,null,"C0011 - A process exists by which those charged with governance are made aware of key developments that may affect financial reporting."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0066 - The board of directors is sufficiently independent of management so that necessary questions are raised."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Principle: With board oversight, management establishes structures, reporting lines, and appropriate authorities and responsibilities to achieve financial reporting objectives.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"C0035 - The organizational structure is commensurate with the entity’s activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0036 - Management periodically evaluates the entity’s organiza­ tional structure and makes necessary changes based on changes in the business and/or industry."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0038 - The entity defines key areas of authority and responsibility, including management’s responsibility for business activities, and how they affect the business as a whole."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0040 - There is a structure for assigning ownership of data, including who is authorized to make and/or modify transactions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0041 - There are policies for accepting new business, conflicts of interest, and security practices that are adequately communicated to all employees in the organization."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0044 - A process exists to support the identification and disclo­ sure of related party relationships and transactions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Principle: The entity demonstrates a commitment to attract, develop, and retain competent individuals in alignment with financial reporting objectives.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"C0048 - Management establishes human resource policies and procedures that demonstrate its commitment to integrity, ethical behavior, and competence."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0049 - Human resource policies and procedures are clearly communicated to employees and issued, updated, and revised on a timely basis."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0050 - Employee recruitment and retention practices for key financial positions are guided by principles of integrity and by the necessary competencies associated with the positions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0051 - There are formal procedures for the hiring (recruiting) and retention of employees."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0055 - There are formal policies and procedures to evaluate employee performance and compensation."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0058 - Job descriptions, reference manuals, or other forms of communication inform personnel of their duties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0059 - The entity establishes competencies (knowledge, skills, abilities, and credentials) prior to hiring of key positions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0060 - Employees tend to have the competence and training necessary for their assigned level of responsibility or the nature and complexity of the entity’s activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0062 - Job performance and competencies are periodically evalu­ ated and reviewed with each employee."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0063 - All departments are appropriately staffed."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0064 - Management demonstrates a commitment to provide sufficient accounting and financial personnel to keep pace with the growth and/or complexity of the entity’s activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Principle: The entity holds individuals accountable for their internal control responsibilities.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"C0012 - A code of conduct or ethics policy exists."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0013 - Management, employees, and others are made familiar with the entity’s policies and practices with regard to ethics, accepted business practices, and positive control environment."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0015 - Management acts to remove or reduce incentives or temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0016 - Rewards, such as bonuses and stock ownership, foster an appropriate ethical tone."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0017 - Management sets realistic financial targets and expecta­ tions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0055 - There are formal policies and procedures to evaluate employee performance and compensation."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0057 - Employees are empowered to correct problems or imple­ ment improvements in their assigned processes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0062 - Job performance and competencies are periodically evalu­ ated and reviewed with each employee."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RISK ASSESSMENT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to financial reporting objectives","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"C0033 - Management adopts accounting policies that are appropri­ ate for the entity and consistent with GAAP (or an OCBOA)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0100 - Entity objectives are established, communicated, and monitored. The key elements of the entity’s strategic plan are communicated throughout the entity."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0103 - Financial reporting objectives align with the requirements of GAAP (or an OCBOA)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0111 - Management identifies risks related to laws or regulations that may affect financial reporting."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0136 - The accounting department has a process in place to identify and address changes in GAAP (or an OCBOA)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0138 - A process exists to identify changes within business practices that may affect the method or process of recording transactions and the application of GAAP (or an OCBOA)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity identifies risks to achieving its objectives and analyzes risks to determine how the risks should be managed.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"C0104 - Mechanisms are in place to identify risks potentially affecting achievement of the entity’s objectives, including (1) changes in operating, economic, and regulatory environments; (2) entering new markets or lines of business; (3) offering new products and services; (4) communication at various levels of management; (5) business processes; and (6) information technology and infrastructure."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0106 - Periodic reviews are performed to, among other things, anticipate and identify routine events or activities that may affect the entity’s ability to achieve its objectives."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0108 - Risks potentially affecting the achievement of financial reporting objectives are identified."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0111 - Management identifies risks related to laws or regulations that may affect financial reporting."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0112 - Risks related to the ability of an employee to initiate and process unauthorized transactions are appropriately identified."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0121 - Management identifies all significant relationships includ­ ing service providers, suppliers, customers, creditors, etc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0131 - Periodic risk assessments are reviewed by management."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0132 - Management develops plans to mitigate significant identi­ fied risks, including designing and implementing appropriate controls."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity considers the potential for fraud in assessing risks to the achievement of financial reporting objectives.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"C0115 - Fraud risk assessments are an integral part of the risk identification process."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0116 - The entity’s assessment of fraud risk considers incentives and pressures, attitudes, and rationalizations as well as the opportunity to commit fraud."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0117 - The entity’s assessment of fraud risk considers risk factors relevant to its industry and to the geographic region in which it operates."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0118 - The entity assesses the potential for fraud in high‐risk areas, including revenue recognition, management override, accounting estimates, and nonstandard journal entries."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0119 - Those charged with governance (if separate from manage­ ment) understand and exercise oversight of the entity’s fraud risk assessment process."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity identifies and assesses changes that could significantly impact the system of internal control.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"C0125 - Management has established triggers for reassessment of risks as changes occur that may impact financial reporting objectives (e.g., new accounting princoples, nonroutine transactions, new products, etc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0126 - Management communicates the risk assessment and changes in the business environment to all appropriate employees."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0127 - Budgets/forecasts are updated during the year to reflect changes in the entity’s activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INFORMATION AND COMMUNICATION"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity obtains or generates and uses relevant, quality information to support the functioning of internal control over financial reporting.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"C0200 - Relevant operating information is used to develop account­ ing and financial information serves as a basis for reliable financial reporting. Operating information is used as the basis for accounting estimates."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0205 - Accounting procedures are sufficiently formal such that management can determine whether the control objective is met, documentation supporting the procedures is in place, and personnel routinely know the procedures that need to be performed."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0206 - Data underlying financial statements are captured com­ pletely, accurately, and timely, in accordance with the entity’s policies and procedures, and in compliance with laws and regulations."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity internally communicates information, including objectives and responsibilities for internal control, to support the functioning of internal control over financial reporting.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"C0210 - Financial personnel meet with line management to discuss operating results."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0212 - Information is collected in time to permit effective monitor­ ing."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0213 - Established  and  agreed‐upon  deadlines  exist  for period‐end reporting, which include review by management."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0215 - Management communicates information about the func­ tioning of internal control over financial reporting on a timely basis with those charged with governance."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0220 - Employees receive adequate information to complete their job responsibilities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0224 - Management has developed communication approaches that specify individual responsibilities in dealing with inappropriate behavior."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0225 - Upstream communication is encouraged by management to improve performance and enhance internal control."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0229 - All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity communicates with external parties regarding matters affecting the functioning of internal control.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"C0215 - Management communicates information about the functioning of internal control over financial reporting on a timely basis with those charged with governance."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0229 - All reported potential improprieties are reviewed, investi­ gated, and resolved in a timely manner."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0231 - There is a process for tracking communications from customers, vendors, regulators, and other external parties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MONITORING"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity selects, develops, and performs ongoing and/or separate evaluations to determine whether the components of internal control are present and functioning.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"C0305 - Ongoing monitoring is built into operations throughout the entity and includes explicit identification of what constitutes a deviation from expected control design or performance, thereby signaling a need to investigate both potential control problems and changes in risk profiles."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0306 - Management’s ongoing monitoring provides feedback on the effective design and operation of controls integrated into processes, and on the processes themselves."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0307 - Management’s ongoing monitoring serves as a primary indicator of both control design and operating effectiveness and of risk conditions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate.","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"C0312 - Reports from external sources (e.g., external auditors, regulators) are considered for their internal control implications, and timely corrective actions are identified and taken."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0313 - Findings of an internal control deficiency are reported to (1) the appropriate person who is in the position to take corrective actions and, if applicable, (2) at least one level of management above that person."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C0314 - Deficiencies that affect internal control over financial reporting are communicated regularly and as necessary to manage­ ment and those charged with governance (if separate from management)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CASH AND RESTRICTED DEPOSITS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Cash Receipts","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"C1000 - Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2083 - Restricted funds are deposited to separate bank accounts in accordance with HUD regulations and state or local law. The entity may be required to have separate bank accounts for: Tenant Security Deposits, replacement reserves, residual receipts, Flexible Subsidy funds","C2083"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2005 - Delinquent accounts receivable are reviewed.","C2005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2014 - Cash receipts are reconciled to general ledger postings daily.","C2014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2015 - Lockbox receipts are compared to tenant remittances.","C2015"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2018 - The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","C2018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2065 - There is adequate segregation of duties among those who: Collect accounts receivable, Open the mail or copy checks received; prepare deposits; Deposits cash receipts; Post Cash receipts to the A/R subledger; Review A/R aging; Authorize the write-offs of delinquent accounts; Independently investigate A/R discrepancies; Maintain or authorize A/R adjsutments; Edit A/R master files/rent roll; Process tenant service calls or complaints; Investigate discrepancies or issues related to revenue; Reconcile bank accounts","C2065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2076 - The entity uses a lockbox.","C2076"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2077 - Cash receipts are deposited intact promptly or stored in a secure location.","C2077"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2079 - Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.","C2079"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049 - Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5057 - There is adequate segregation of duties among those who: (1) Initiate leases; (2) Authorize leases; (3) Open mail or copy checks received; (4) Prepare deposits; (5) Deposit cash receipts; (6) Reconcile bank accounts; (7) Investigate discrepancies or issues related to cash; (8) Maintain the cash receipts journal; (9) Post journal entries to the general ledger","C2065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5070 - Bank statements are received and reviewed by responsible person other than the person who reconciles the bank account before being submitted for reconciliation.","C5070"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing  Disbursements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000 - Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1014 - System rejects duplicate entry of an invoice from a vendor.","C1014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1092 - Disbursements that require special approval by HUD are properly documented.","C1092"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1021 - Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","C1021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1029 - Accounts payable aging/subledger is reviewed and recon­ ciled to the general ledger.","C1029"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1077 - There is adequate segregation of duties among those who: (1) Review, authorize or sign checks; (2) Initiate checks for expenditures; (3) Prepare checks; (4) Mail checks; (5) Edit vendor master file; (6) Investigate discrepancies or issues involving expenditures; (7) Open the mail or copy checks received; (8) Reconcile bank accounts.","C2065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1085 - Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.","C1085"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1087 - The check signer reviews all supporting documentation prior to signing the check.","C1087"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1088 - Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.","C1088"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049 - Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5070 - Bank statements are received and reviewed by a responsi­ ble person other than the person who reconciles the bank account before being submitted for reconciliation.","C5070"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Receivables and Revenues"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Leases","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2002—Before processing, leases (and cancellations of leases) are reviewed and approved.","C2002"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2084—The rent roll is updated for new leases, changes in tenant rents, rent subsidies, lease amendments, and terminations.","C2084"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2004—Tenant complaints and billing questions are investigated and resolved timely.","C2004"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2005—Delinquent accounts receivable are reviewed.","C2005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2087—Tenants are approved based on an assessment of their eligibility, creditworthiness, and ability to pay.","C2087"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2085—Management has procedures to ensure that current standardized lease contracts and lease addendums are used.","C2085"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2062—There is adequate segregation of duties among those who:\n• Approve lease terms and rent concessions.\n• Record leases.\n• Invoice tenants.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Authorize write‐offs of delinquent accounts above limits established by management.\n• Maintain or authorize accounts receivable adjustments above limits established by management.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue above limits established by management.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","C2062"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2148—Summary totals of billings are compared to the posting to the control accounts.","C2148"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2080—Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.","C2080"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2086—The rent roll is reviewed regularly by management.","C2086"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Billing Tenants","--Billing Tenants--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2002—Before processing, leases (and cancellations of leases) are reviewed and approved.","C2002"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2005—Delinquent accounts receivable are reviewed.","C2005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2018—The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","C2018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2064—There is adequate segregation of duties among those who:\n• Invoice tenants.\n• Authorize leases.\n• Collect accounts receivable.\n• Post cash receipts to accounts receivable subledger.\n• Review accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant calls and complaints.\n• Investigate discrepancies or issues related to revenue.\n• Post journal entries to the general ledger.\n• Maintain the chart of accounts.\n• Investigate discrepancies or issues related to revenue, cash, investments, borrowings, replacement reserves, residual receipts, or surplus cash.","C2064"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2080—Gross rent potential, vacancy losses, loss to lease, and other revenues such as parking and damages are reviewed regularly by management.","C2080"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2086—The rent roll is reviewed regularly by management.","C2086"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Adjustments","--Processing Adjustments--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2000—All write‐offs and credit adjustments greater than amounts specified by entity policy are approved and documented by the appropriate level of management or another appropriate person.","C2000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2005—Delinquent accounts receivable are reviewed.","C2005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2068—There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.","C2068"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Cash Receipts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2005—Delinquent accounts receivable are reviewed.","C2005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2014—Cash receipts are reconciled to general ledger postings daily.","C2014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2015—Lockbox receipts are compared to tenant remittances.","C2015"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2018—The accounts receivable aging/subledger is reviewed and reconciled to the general ledger.","C2018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2065—There is adequate segregation of duties among those who:\n• Collect accounts receivable.\n• Post cash receipts to the accounts receivable subledger.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Review the accounts receivable aging trial balance.\n• Authorize write‐offs of delinquent accounts.\n• Independently investigate accounts receivable discrepan­ cies.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable or rent roll master files.\n• Process tenant service calls or complaints.\n• Investigate discrepancies or issues related to revenue.","C2065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2076—The entity uses a lockbox.","C2076"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2077—Cash receipts are deposited intact promptly or stored in a secure location.","C2077"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2079—Adjustments of cash accounts are approved and docu­ mented by the appropriate level of management or another appropriate person.","C2079"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5057—There is adequate segregation of duties among those who:\n• Initiate leases.\n• Authorize leases.\n• Open the mail or copy checks received.\n• Prepare deposits.\n• Deposit cash receipts.\n• Reconcile bank accounts.\n• Investigate discrepancies or issues related to cash.\n• Maintain the cash receipts journal.\n• Post journal entries to the general ledger.","C5057"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5070—Bank statements are received and reviewed by a responsi­ ble person other than the person who reconciles the bank account before being submitted for reconciliation.","C5070"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Estimating the Allowance for Doubtful Accounts and Bad Debt Expense","--Estimating the Allowance for Doubtful Accounts and Bad Debt Expense--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2057—Accounting policies and procedures specify the correct treatment for estimating the allowance for doubtful accounts and bad debt expense.","C2057"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2039—A supporting analysis is prepared for estimating the allowance for doubtful accounts and bad debt expense. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","C2065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2069—There is adequate segregation of duties among those who:\n• Authorize write‐offs of delinquent accounts.\n• Maintain or authorize accounts receivable adjustments.\n• Edit the accounts receivable master file.\n• Open the mail or copy checks received.\n• Maintain access to cash.\n• Perform general ledger maintenance.","C2065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Recording Prepaid Revenue","--Recording Prepaid Revenue--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2052—Accounting policies and procedures specify the correct treatment for calculating prepaid revenue.","C2052"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2054—A supporting analysis is prepared for calculating prepaid revenue. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s accounting policies.","C2054"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintaining the Tenant Master File","--Maintaining the Tenant Master File--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C2027—Only authorized users can modify data in the tenant master records.","C2027"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INVESTMENTS AND DERIVATIVES","INVESTMENTS AND DERIVATIVES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Managing Investments","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"C1000 - Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5002 - Interest and dividend income calculations and accruals are reviewed.","C5002"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5004 - Third‐party statements are reconciled to subledger and general ledger account(s).","C5004"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5018 - Investment and derivative activity is reviewed at regular intervals by an appropriate level of management to determine that they meet any restrictions or limitations imposed by HUD or the entity.","C5018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5033 - Management approves investment and derivative transac­ tions to ensure that they are valid and in compliance with HUD regulations and the entity’s policies and procedures.","C5033"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5069 - The entity has procedures to ensure it meets restrictions or limitations imposed by HUD or by laws on segregation, pooling, or disposition of investments and/or use of income or proceeds.","C5069"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049 - Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5064 - Investments are reviewed at acquisition and other appro­ priate intervals for appropriate classification as trading, avail­ able‐for‐sale, or held to maturity.","C5064"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5065 - Accounting policies and procedures specify the correct treatment for valuing investments and derivatives, including those requiring management’s estimates and judgments.","C5065"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5066 - A supporting analysis is prepared for valuing investments and derivatives. The analysis documents compliance with relevant GAAP and the entity’s accounting policies.","C5066"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5067 - Management reviews and approves adjustments to invest­ ment and derivatives control accounts.","C5067"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assessing Assets for Impairment","--Assessing Assets for Impairment--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000 - Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4025 - Accounting policies and procedures specify correct treat­ ment for calculating asset impairment, including those requiring management’s estimates and judgments.","C4025"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4028 - Recorded assets are reviewed for impairment.","C4028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4030 - A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","C4030"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031 - An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PREPAIDS, DEFERRED CHARGES, INTANGIBLES, AND OTHER ASSETS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Recording Purchases of Prepaids, Deferred Charges, Intangibles, and Other Assets","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1001—Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","C1001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","C1021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1084—An other assets detail is maintained and detail is reviewed and reconciled to the general ledger.","C1084"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1086—Purchasing documents (purchase orders and receiving reports, etc.) are prenumbered, the sequence is accounted for, and unissued forms are controlled.","C1086"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assessing Assets for Impairment","--Assessing Assets for Impairment--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4025—Accounting policies and procedures specify correct treat­ ment for calculating asset impairment, including those requiring management’s estimates and judgments.","C4025"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4028—Recorded assets are reviewed for impairment.","C4028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4030—A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","C4030"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amortizing Assets","--Amortizing Assets--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4043—Assumptions (amortization period) and methods used in amortization calculations are reviewed regularly to ensure they are reasonable and in line with GAAP.","C4043"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4045—Amortization expense is calculated correctly by the auto­ mated system and is reviewed for reasonableness by management.","C4045"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Acquiring and Safeguarding Property and Equipment","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1001—Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","C1001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1007—Costs are compared to budget and prior periods at an appropriate level of detail.","C1007"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4050—Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","C4050"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4051—Bid comparisons are performed by management.","C4051"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4052—The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improve­ ment and rehabilitation expenditures.","C4052"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4000—Management tracks asset acquisitions and remaining costs and compares to capital budgets.","C4000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4001—Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","C4001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4003—The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved, and communi­ cated by management.","C4003"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4004—Equipment is located in an appropriately secured area, where access is restricted to authorized personnel.","C4004"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","C4007"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","C4009"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4053—The entity makes periodic reviews and appraisals relative to insurance considerations.","C4053"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Depreciating Property and Equipment","--Depreciating Property and Equipment--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","C4007"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","C4009"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4015—Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management.","C4015"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4016—The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.","C4016"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disposing Property and Equipment (Sales and Retirements)","--Disposing Property and Equipment (Sales and Retirements)--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4054—The appropriate approval by management and HUD is required for dispositions of property and equipment.","C4054"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4001—Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","C4001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","C4009"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4013—Disposals of property and equipment are reviewed by management and entered into the property and equipment subled­ ger by accounting personnel in a timely fashion.","C4013"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4017—Based on disposal information entered, the property and equipment subledger automatically calculates any gain or loss on the disposal.","C4017"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4018—Accounting personnel create a journal entry to record the disposal and any gain or loss on the disposal, which is reviewed and approved by management.","C4018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintaining the Property and Equipment Subledger","--Maintaining the Property and Equipment Subledger--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4000—Management tracks asset acquisitions and remaining costs and compares to capital budgets.","C4000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4001—Periodically, property and equipment listings are routed to the appropriate managers to determine whether the assets still physically exist.","C4001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","C4007"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4009—The property and equipment subledger is reviewed and reconciled to the general ledger.","C4009"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4013—Disposals of property and equipment are reviewed by management and entered into the property and equipment subled­ ger by accounting personnel in a timely fashion.","C4013"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4015—Property and equipment depreciation charges are calcu­ lated correctly by the automated system and are reviewed for reasonableness by management.","C4015"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4016—The automated system generates the depreciation journal entry, which is manually entered into the general ledger by accounting personnel and reviewed by management.","C4016"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4048—Management reviews and approves write‐offs or other adjustments to property accounts.","C4048"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assessing Assets for Impairment","--Assessing Assets for Impairment--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4025—Accounting policies and procedures specify correct treat­ ment for calculating asset impairment, including those requiring management’s estimates and judgments.","C4025"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4028—Recorded assets are reviewed for impairment.","C4028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4030—A supporting analysis is prepared for calculating asset impairment. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing policies.","C4030"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031—An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ACCOUNTS PAYABLE, ACCRUED LIABILITIES, AND OTHER LIABILITIES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Recording Purchases","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1001—Management approval of purchase orders is required for purchases that exceed established limits according to entity policy.","C1001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1092—Disbursements that require special approval by HUD are properly documented.","C1092"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","C1021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1073—There is adequate segregation of duties among those who:\n• Initiate purchase orders.\n• Approve purchase orders.\n• Maintain the purchase journal.\n• Initiate checks for expenditures.\n• Review, authorize, or sign checks.\n• Prepare or issue debit memos.\n• Edit the vendor master file.\n• Input purchase orders.\n• Investigate discrepancies or issues related to expendi­ tures, fixed assets, revenue, debt, or cash.\n• Edit the fixed asset master file.\n• Maintain the chart of accounts.","C1073"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4049—Asset requisitions, purchase orders, and receiving reports are prenumbered and the sequence is accounted for.","C4049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Accounts Payable and Accruals","--Processing Accounts Payable and Accruals--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1014—System rejects duplicate entry of an invoice from a vendor.","C1014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","C1021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1026—After each period end, management creates a log of all invoices received above the limit dictated by entity policy and checks to ensure that they were recorded in the proper period.","C1026"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1027—Accruals for goods/services received but not invoiced are reviewed.","C1027"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1029—Accounts payable aging/subledger is reviewed and recon­ ciled to the general ledger.","C1029"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing  Disbursements","--Processing  Disbursements--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1014—System rejects duplicate entry of an invoice from a vendor.","C1014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","C1021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1029—Accounts payable aging/subledger is reviewed and recon­ ciled to the general ledger.","C1029"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1077—There is adequate segregation of duties among those who:\n• Review, authorize, or sign checks.\n• Initiate checks for expenditures.\n• Prepare checks.\n• Mail checks.\n• Edit the vendor master file.\n• Investigate discrepancies or issues involving expendi­ tures.\n• Open the mail or copy checks received.\n• Reconcile bank accounts.","C1077"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1085—Checks are prenumbered, the sequence is accounted for regularly, and unissued checks are controlled and kept in a secure location.","C1085"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1087—The check signer reviews all supporting documentation prior to signing the check.","C1087"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1088—Passwords are established and used for individuals authorized to make wire transfers, and bank callback verifications are in place for telephone transfers exceeding a predetermined dollar amount.","C1088"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5070—Bank statements are received and reviewed by a responsi­ ble person other than the person who reconciles the bank account before being submitted for reconciliation.","C5070"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintaining the Supplier Master File","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1069—Changes to the vendor master file are periodically reviewed for reasonableness.","C1069"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES","DEBT AND RELATED LIABILITIES AND CAPITAL ADVANCES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Managing Debt and Related Liabilities and Capital Advances","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5008—Debt and capital advance agreements are reviewed for appropriate classification.","C5008"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5009—Debt compliance calculations are prepared and reviewed timely.","C5009"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5011—Financial commitments require approval by senior man­ agement and/or those charged with governance.","C5011"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5013—Leases are reviewed for capitalization.","C5013"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5015—A reconciliation of outstanding debt instruments to the general ledger is prepared and reviewed timely.","C5015"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5023—Statements received from lenders are reconciled to the subsidiary ledger (loan register) and differences are investigated.","C5023"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Taxes","Income Taxes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating and Reporting Income Taxes","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7000—Reconciliations of tax‐related general ledger accounts are performed on a monthly basis to ensure balances per the tax account analysis agree to the general ledger amounts.","C7000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7001—Income tax provision calculations, disclosure items, tax positions, and written analyses are reviewed by the external tax advisor.","C7001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7002—The prior year tax return calculations are reconciled to the current year tax provision calculations, and the reasons for material differences are documented and/or discussed with the preparer.","C7002"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7005—Management reviews the details of analyses and reconcili­ ations related to the preparation of the income tax provision and adjustments to related income tax accounts and approves the final documentation supporting the income tax provision and related income tax accounts.","C7005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7006—The financial statement accounting treatment for new income tax attributes, including those requiring the use of significant estimates and judgment in the selection and application of accounting principles, is researched, analyzed, documented, updated, and communicated to responsible parties on a regular basis.","C7006"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7010—Analytical reviews of the components of the income tax provision and related income tax accounts are performed, highlight­ ing significant variances. Significant items are investigated and resolved on a timely basis and in the appropriate accounting period.","C7010"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7021—Journal entries to record the income tax provision and adjustments to related income tax accounts have adequate supporting documentation and are reviewed and approved inde­ pendently prior to posting.","C7021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7022—A supporting analysis for the financial statement income tax disclosure is prepared and documented by knowledgeable personnel in accordance with relevant GAAP and the entity’s accounting and disclosure policies.","C7022"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C7027—Procedures are in place to ensure the proper assessment, withholding, and payment of sales and use taxes.","C7027"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"EQUITY","EQUITY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Recording Equity Transactions","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5043—Dividends paid are reconciled to dividends declared (and accrued) to shareholders of record on the dividend date.","C5043"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5044—Outstanding stock issued (per the transfer agent, if any, or internal subledger) is reconciled to the general ledger and reviewed promptly.","C5044"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5045—Dividends and other equity transactions require approval by the owner, board of directors, or general partner.","C5045"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6022—An equity rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner.","C6022"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES","INCOME, OPERATING EXPENSES, AND MAJOR REPAIR AND REPLACEMENT EXPENDITURES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Processing Payroll","--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C5049—Bank reconciliations are prepared and reviewed in a timely fashion.","C5049"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6000—Access to data and/or transaction files is appropriately restricted.","C6000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6017—Standard programmed algorithms perform significant pay­ roll calculations.","C6017"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6020—The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.","C6020"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6024—There is adequate segregation of duties among those who:\n• Prepare payroll checks.\n• Sign payroll checks.\n• Review and authorize electronic payroll disbursements.\n• Resolve employee payroll inquiries.\n• Edit the payroll master file.\n• Open mail or copy checks received.","C6024"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6034—Current payrolls are compared with previous payrolls and variances are investigated and documented.","C6034"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6033—Payroll registers are reviewed after processing, reconciled to control totals, and approved by an appropriate level of manage­ ment.","C6033"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintaining the Employee Database Master File"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6000—Access to data and/or transaction files is appropriately restricted.","C6000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C6020—The payroll system master file change log, showing all changes made to payroll information, is reviewed by management to ensure it reflects accurate and complete information.","C6020"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Recording Repairs and Maintenance Expenses","--Recording Repairs and Maintenance Expenses--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1000—Management reviews the entity’s financial statements on a periodic basis and investigates significant variances from budgets and expected results.","C1000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1014—System rejects duplicate entry of an invoice from a vendor.","C1014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1021—Purchase order, receiving report, and invoice are matched and cancelled prior to payment.","C1021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4050—Competitive bids are obtained for substantial repairs and replacement, capital improvement and rehabilitation expenditures.","C4050"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4051—Bid comparisons are performed by management.","C4051"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4052—The appropriate approval by management and HUD is required for substantial repairs and replacement, capital improve­ ment and rehabilitation expenditures.","C4052"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4003—The entity has a capitalization and useful lives policy, and the policy has been formally reviewed, approved and communi­ cated by management.","C4003"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C4007—Prior to entry, accounting personnel compare asset infor­ mation to the capitalization policy to ensure appropriate accounting treatment.","C4007"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GENERAL COMPUTER CONTROLS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Select from dropdown--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9000 - A management steering committee is responsible for reviewing and approving IT plans and priorities.","C9000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9001 - IT is evaluated regularly for risks and any identified risks are appropriately addressed.","C9001"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9002 - All outside service providers used by the entity are evaluated to determine those who provide material financial services that may impact controls.","C9002"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The entity maintains reliable systems that include appropriate data backup and recovery processes.","--The entity maintains reliable systems that include appropriate data backup and recovery processes--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9003 - A backup and data retention policy/schedule exists, specifying how often backups are to be performed, how long they are to be retained, and where the backup media is to be stored.","C9003"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9004 - Application data and file server backups are performed to minimize the risk of lost or corrupted data. Backup tapes or other media are secure (accessible only by authorized personnel).","C9004"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9005 - Application data and file server recovery procedures are tested at least annually to ensure data integrity and recovery.","C9005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9008 - Batch processing is controlled and monitored to ensure proper completion.","C9008"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9008 - Interfaces between systems include appropriate controls to ensure the complete and accurate transfer of data.","C9008"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9011 - Appropriate environmental controls (such as fire/smoke detection, temperature controls, and alternative power supply) exist to ensure the security and reliability of equipment.","C9011"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9012 - A process exists to ensure that systems incidents, problems, and errors are reported, analyzed, and resolved in a timely manner.","C9012"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Physical security and access to programs and data are appropriately controlled to prevent unauthorized use, disclosure, modification, damage, or loss of data--","--Physical security and access to programs and data are appropriately controlled to prevent unauthorized use, disclosure, modification, damage, or loss of data--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9013 - An information security policy exists that defines information security objectives. This policy is supported by documents, standards, and procedures where necessary.","C9013"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9014 - Procedures exist and are followed to ensure timely action relating to requesting, establishing, issuing, suspending, modifying, and closing user accounts, including appropri­ ate authorization.","C9014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9017 - User access rights are removed or suspended in a timely manner when employees are terminated. Standards exist to define timeliness requirements for various situations (i.e., voluntary or involuntary termination).","C9017"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9018 - User access rights (network, application, and database) are granted on a need‐to‐know, need‐to‐do basis that considers appropriate segregation of duties.","C9018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9023 - Procedures exist and are followed to maintain the effectiveness of authentication and access mechanisms (e.g., password length, password history, password expiration, and lockout for failed attempts).","C9023"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9024 - Controls are in place to ensure that all users are identified uniquely:","C9024"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9025 - Physical access to file/communication servers, off‐line data storage, and other sensitive areas is appropriately restricted to authorized personnel. Access is reviewed for appropriateness on a periodic basis.","C9025"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9026 - Controls over perimeter and network security are in place. Such controls may include firewalls, routers, terminal service devices, wireless security, intrusion detection, and vulnerability assessments where appropriate.","C9026"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9038 - Software users are prohibited from having access to source code, the compiler, and programming documentation, including protection of critical spreadsheet formulas.","C9038"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9040 - There is adequate segregation of duties among those who:","C9040"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Program changes and systems acquisition and development are appropri­ ately managed to ensure that the application software adequately supports financial reporting objectives.","--Program changes and systems acquisition and development are appropri­ ately managed to ensure that the application software adequately supports financial reporting objectives--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9027 - Formalized change management policies and procedures, including policies and procedures related to emergency changes, exist and are updated as necessary.","C9027"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9028 - Application, database, and operating system changes are appropriately approved and tracked in a centralized change tracking database or system.","C9028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9032 - Controls are in place to ensure that only authorized individuals migrate application programs to production.","C9032"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9033 - A formal change management policy documents the minimum requirements for program changes and system acquisition development on an entity‐wide basis.","C9033"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9034 - Application controls are formally considered and documented during the implemen­ tation of new information systems.","C9034"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9035 - Users are involved in deriving application system requirements.","C9035"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9036 - A test plan is developed and followed for all major implementation projects, including data conversion testing as appropriate.","C9036"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C9037 - User acceptance testing is performed on all user‐requested projects. Tests are completed and documented prior to the move into production.","C9037"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FINANCIAL, CLOSE AND REPORTING","FINANCIAL, CLOSE AND REPORTING"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8012 - Management establishes a well‐defined process for finan­ cial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.","C8012"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8021 - Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.","C8021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8030 - Significant estimates and judgments, and changes thereto, are reported to those charged with governance on a regular basis.","C8030"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031 - An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8035 - A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules), compliance requirements, and the entity’s accounting policies.","C8035"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8051 - Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all interorganization balances and transactions have been identified.","C8051"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Performing the Accounting Period Close","--Performing the Accounting Period Close--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8005 - Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investi­ gated.","C8005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8012 - Management establishes a well‐defined process for finan­ cial reporting. The process and its key attributes (e.g., overall timing, methodology, format, and frequency of analyses) are formally documented, approved, and reviewed on a regular basis.","C8012"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8027 - Routine and nonroutine events and transactions occurring near period end are analyzed and reviewed to ensure they are accounted for in the correct accounting period.","C8027"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8033 - All related‐party events and transactions are identified and a schedule detailing them is prepared; the schedule is reviewed by management and other appropriate parties.","C8033"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8037 - Unusual items and exceptions in analyses and reconcilia­ tions are documented, resolved, and reviewed by management on a timely basis.","C8037"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8040 - All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.","C8040"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8042 - Management has a process in place to ensure that the trial balance(s) used in the financial statement preparation process is final, contains all valid journal entries made, and is in balance.","C8042"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8043 - Management has a process in place to ensure that the financial data used in the preparation of program financial reports and the schedule of expenditures of federal awards, if applicable, is final, contains all valid journal entries made, and is in balance.","C8043"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8051 - Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.","C8051"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8078 - There is appropriate segregation of duties among those who:\n• Initiate journal entries.\n• Approve journal entries.\n• Post journal entries to the general ledger.","C8078"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"--Capturing and Processing Nonroutine Information Requiring Significant Estimates and Judgments--","--Capturing and Processing Nonroutine Information Requiring Significant Estimates and Judgments--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8005 - Profit and loss statements are reviewed by management. Significant variances from budget and/or prior periods are investi­ gated.","C8005"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8021 - Knowledgeable personnel monitor changes in authoritative guidance and make the appropriate changes to the entity’s accounting and reporting policies and procedures on a timely basis.","C8021"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8031 - An independent review of significant judgments and estimates included in the financial records is performed at the end of every accounting period by knowledgeable personnel.","C8031"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8035 - A supporting analysis is prepared for each nonroutine event or transaction that requires management’s judgment and/or estimate. The analysis documents compliance with relevant GAAP (including relevant regulatory rules) compliance requirements, and the entity’s accounting policies.","C8035"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8040 - All journal entries, including nonstandard/nonroutine entries, have adequate supporting documentation and are reviewed and approved independently prior to posting.","C8040"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8060 - Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period‐end for which financial statements are released to third parties. Such briefing includes a discussion of significant non‐routine events and transac­ tions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.","C8060"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparing and Reviewing Financial Statement Disclosures","--Preparing and Reviewing Financial Statement Disclosures--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8050 - Up‐to‐date disclosure checklists are used to ensure that all relevant financial information is disclosed in the appropriate accounting period in accordance with GAAP and the entity’s accounting and disclosure policies.","C8050"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8051 - Management receives appropriate reporting packages, sign‐offs, and representations from appropriate areas of the organization to ensure (1) all relevant information has been recorded or disclosed on a timely basis and (2) all inter‐entity balances and transactions have been identified.","C8051"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8052 - For each financial statement disclosure, a supporting analysis is prepared and documented in accordance with relevant GAAP (including relevant regulatory rules) and the entity’s account­ ing and disclosure policies.","C8052"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8061 - An independent review of the financial statements, supple­ mentary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for com­ pleteness, consistency, and compliance with GAAP, grantor require­ ments and the entity’s accounting and disclosure policies.","C8061"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reviewing and Approving the Financial Statements","--Reviewing and Approving the Financial Statements--"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8060 - Management and those charged with governance (if separate from management) are briefed by financial reporting personnel on a regular basis and at each period end for which financial statements are released to third parties. Such briefing includes a discussion of significant nonroutine events and transac­ tions, selection and application of critical accounting policies, areas with unusual fluctuations, and other relevant significant issues.","C8060"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8061 - An independent review of the financial statements, supple­ mentary information, and the schedule of expenditures of federal awards (if applicable), and all related disclosures is performed by management and/or other suitably qualified personnel for com­ pleteness, consistency, and compliance with GAAP (or an OCBOA), grantor requirements and the entity’s accounting and disclosure policies.","C8061"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C8065 - All financial statements and related disclosures are approved by management prior to the release of the reports to third parties.","C8065"]

{"sheet":"Assertions Table","index":31,"n_rows":126,"n_cols":3,"rows_kept":126,"cut":false,"hidden":true,"merged":[]}
[null,"Name","Assertion"]
[null,"C1000","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C1001","E/O, R/O"]
[null,"C1007","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C1014","E/O, R/O, A/CL"]
[null,"C1021","E/O, C, R/O, A/CL, CO"]
[null,"C1026","E/O, C, R/O, CO"]
[null,"C1027","C, A/CL, CO"]
[null,"C1029","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C1069","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C1073","E/O, R/O"]
[null,"C1077","E/O, R/O"]
[null,"C1084","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C1085","E/O, C"]
[null,"C1086","E/O, C"]
[null,"C1087","E/O, R/O, A/CL"]
[null,"C1088","E/O"]
[null,"C1092","E/O, C, A/CL"]
[null,"C2000","E/O, V, R/O, A/CL"]
[null,"C2002","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C2004","E/O, A/CL"]
[null,"C2005","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C2014","E/O, V, R/O, CO"]
[null,"C2015","E/O, C, R/O, A/CL, CO"]
[null,"C2018","E/O, C, A/CL, CO"]
[null,"C2027","E/O, R/O"]
[null,"C2039","V, A/CL"]
[null,"C2052","A/CL"]
[null,"C2054","A/CL"]
[null,"C2057","V, A/CL"]
[null,"C2062","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C2064","E/O, C,\nV, R/O, A/CL"]
[null,"C2065","E/O, C, R/O, A/CL, CO"]
[null,"C2068","E/O, V, A/CL"]
[null,"C2069","E/O, V, A/CL"]
[null,"C2076","E/O"]
[null,"C2077","E/O, C, CO"]
[null,"C2079","E/O, C, A/CL"]
[null,"C2080","C, V, A/CL, CO"]
[null,"C2083","R/O, V, A/CL"]
[null,"C2084","E/O, C, A/CL"]
[null,"C2085","E/O, C,\nR/O, V, A/CL"]
[null,"C2086","C, V, A/CL, CO"]
[null,"C2087","V, R/O"]
[null,"C2148","E/O, C, A/CL, CO"]
[null,"C4000","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C4001","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C4003","E/O, R/O"]
[null,"C4004","E/O, R/O"]
[null,"C4007","E/O, C,\nV, R/O, A/CL"]
[null,"C4009","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C4013","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C4015","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C4016","E/O, C, V, A/CL, CO"]
[null,"C4017","V, A/CL, CO"]
[null,"C4018","V, A/CL"]
[null,"C4025","V, A/CL"]
[null,"C4028","V"]
[null,"C4030","V, A/CL"]
[null,"C4043","E/O, C, V, A/CL"]
[null,"C4045","E/O, C, V, A/CL, CO"]
[null,"C4048","E/O, C,\nR/O, V, A/CL, CO"]
[null,"C4049","E/O, C"]
[null,"C4050","E/O, A/CL"]
[null,"C4051","C/O"]
[null,"C4052","E/O, R/O"]
[null,"C4053","E/O"]
[null,"C4054","E/O, C,\nR/O, V, A/CL"]
[null,"C5002","C, V, A/CL, CO"]
[null,"C5004","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C5008","A/CL"]
[null,"C5009","V, A/CL"]
[null,"C5011","E/O, R/O"]
[null,"C5013","C, V, A/CL"]
[null,"C5015","E/O, C, V, A/CL, CO"]
[null,"C5018","E/O, R/O"]
[null,"C5023","C, V, A/CL, CO"]
[null,"C5033","E/O, R/O"]
[null,"C5043","E/O, C, V, A/CL, CO"]
[null,"C5044","E/O, C, V, A/CL, CO"]
[null,"C5045","E/O, R/O"]
[null,"C5049","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C5057","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C5064","A/CL"]
[null,"C5065","V, A/CL"]
[null,"C5066","V, A/CL"]
[null,"C5067","E/O, C,\nR/O, V, A/CL, CO"]
[null,"C5069","A/CL"]
[null,"C5070","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C6000","E/O, C, R/O, A/CL"]
[null,"C6017","A/CL"]
[null,"C6020","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C6022","E/O, C, V, A/CL, CO"]
[null,"C6024","E/O, A/CL"]
[null,"C6033","E/O, C, A/CL"]
[null,"C6034","E/O, C, A/CL"]
[null,"C7000","E/O, C, A/CL, CO"]
[null,"C7001","E/O, C, V, A/CL, CO"]
[null,"C7002","E/O, C, V, A/CL"]
[null,"C7005","E/O, C, V, A/CL"]
[null,"C7006","V, A/CL"]
[null,"C7010","E/O, C, V, A/CL, CO"]
[null,"C7021","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C7022","E/O, C,\nV, R/O, A/CL"]
[null,"C7027","E/O, C, V, A/CL"]
[null,"C8005","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8012","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8021","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8027","CO"]
[null,"C8030","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8031","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8033","E/O, C, R/O, CO"]
[null,"C8035","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8037","E/O, C, V, A/CL, CO"]
[null,"C8040","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8042","C, A/CL"]
[null,"C8043","C, A/CL"]
[null,"C8050","C, A/CL"]
[null,"C8051","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8052","E/O, C,\nV, R/O, A/CL"]
[null,"C8060","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8061","E/O, C,\nV, R/O, A/CL"]
[null,"C8065","E/O, C,\nV, R/O, A/CL, CO"]
[null,"C8078","E/O, C, CO"]
[null,"Grand Total",0]
[null,"--Sel",0]