Answer First
Primary Text
Audit of surplus or networth. The audit of surplus or networth shall seek to determine the nature of the surplus, whether current or invested surplus; the amount of current surplus available to cover appropriations for the operational expenses of the government, the propriety of the ledger accounts and balance sheet presentation account; and the proper authority and recording of changes in the capital structure made during the period under audit.
CHAPTER 3
RECEIPT AND DISPOSITION OF FUNDS AND PROPERTY
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