Assess and document their internal controls over financial reporting. Document their assessment of the effectiveness and reliability of those internal controls. Provide a separate assurance statement
Assumption
yes federal no state
The Federal Government controls certain organizations such as Centrelink.
The Federal Records Act requires AF agencies to create and preserve records.
Federal Records Act
You mean as in crime? The federal and local law enforcement agencies.
Omb a-123
Yes, obligations are legally binding commitments made by federal agencies to spend funds for specific purposes, typically through contract awards. Once an obligation is recorded, the agency is legally required to fulfill the commitment, ensuring the funds are used as designated. These obligations are essential for maintaining accountability and transparency in government spending.
The United States have a wide variety of different federal agencies which currently operate. One of the most well known federal agencies is the Federal Bureau of Investigation.
There's no law against it although their individual agencies may have some kind of internal rule or policy that addresses it.
The Federal Registers
The Internal Revenue Service (IRS), an agency in the Department of the Treasury, is in charge of collecting federal taxes. Various state and local agencies are in charge of collecting state and local taxes.
One can find a list of US federal agencies by going to the USA website. The website has an index that lists the US federal agencies from the letter A to the letter Z.
The Federal Registers
federal agencies
federal agencies
The Federal Registers