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Can you audit cash basis financial statements?

In cash-basis bookkeeping, those transactions reflect only the payments that have actually been made and cash physically received, so there is no audit of outstanding transactions. During the review, you may identify potential errors or improper accounting procedures.

What does Ohio auditor do?

Ohio Auditor of State. Our Mission: As Ohios chief compliance officer, the Auditor of State makes Ohio government more efficient, effective and transparent by placing checks and balances on state and local governments for taxpayers.

Does GAAP apply to cash basis accounting?

Key Takeaways. There are two accounting methods practiced by companies: the accrual accounting method and the cash accounting method. Only the accrual accounting method is allowed by generally accepted accounting principles (GAAP).

Can you prepare financial statements on cash basis?

Financial statements prepared under the cash basis provide readers with information about the sources of cash raised during the period, the purposes for which cash was used and the cash balances at the reporting date. The measurement focus in the financial statements is balances of cash and changes therein.

What is a Hinkle report?

The Hinkle System is an application developed by the Auditor of States office to facilitate filing of certain financial statement, debt, and demographic data to the AOS, satisfying the filing requirements of the ORC and OAC.

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