CFA Standards Manual Fourth Edition - Okaloosa County Sheriff's ...

Standard7.03 A directive requires an annual independent audit ofthe agency’s fiscal activities.Compliance keysQty Qtyinitial reaccredWritten directive addressingelements of the standard.1 1Proof of annual audit. 1 3YDCFA 3.0 – 7.03ReviewmethodsAssessor GuidelinesAccreditation Manager NotesComparative Compliance StandardStandardReviewmethodsAssessor Guidelines7.04 M A directive describes the agency’s inventory controlsystem for agency property, equipment, and other OE, ORassets.Compliance keysQty initialQtyreaccredAccreditation Manager NotesWritten directive addressingelements of the standard.1 1Inventory lists. Sampling SamplingObservation ofproperty/identification methods.Forms tracking issue/reissue ofagency owned equipment, propertyor other assets.Sampling SamplingCFA 3.0 – 7.04MStandard7.05 A directive describes procedures for requestingsupplemental or emergency appropriations and fundtransfers.Compliance keysQty initialQtyreaccredWritten directive addressingelements of the standard.1 1ReviewmethodsIAssessor GuidelinesAccreditation Manager NotesCFA 3.0 – 7.05 Change notice 4.0.18 02/03/20107:3June 2012