Not For Profit

Governmental Entities

Governmental entities face many of the same issues of other not-for-profit organizations, but with added challenges. Warren Averett's Not-for-Profit group is experienced in serving governmental entities such as:

• Cities
• Counties
• Local School Boards
• Utilities, including Water, Sewer & Gas

Through our service to many leading public sector entities, our professionals have developed considerable expertise in performing governmental audits in accordance with OMB Circular A-133, Government Auditing Standards (Yellow-Book), and a large variety of other audit policies. Municipal projects are conducted using Government Accounting Standards Board Statements. 

We provide services related to audits and agreed upon procedures to test internal controls, as well as services such as:

• Fraud Prevention and Internal Controls
• Utility Rate Studies
• General Ledger Implementations
• Compliance procedures for Circular A-87 Grants
• Consulting and creation of manuals to document government grant policies & procedures
• Consulting and assistance in creation of manuals to document the record keeping on fixed assets and depreciation
• Consulting on implementation of new statements issued by the Governmental Accounting Standards Board
• Consulting on revised financial statement requirements
• Assistance in understanding the use of management discussion and analysis as a tool for promoting governmental entities
• Assistance and consultation in budgeting
• Assistance in monthly preparation of financial statements for non-attest clients

Additionally, we can assist in providing information for bonding agencies, issue certificates for bond issues, and consult with clients in providing financing.