What is an AOM, NS, ND, NC, NSSDC, SASDC, NFD, and COE?
1. Audit Observation Memorandum (AOM) The AOM is issued to inform the auditee of deficiencies noted in audit related to financial/operational matters which do not involve pecuniary/monetary loss. It is issued when the audit decision cannot yet be made due to incomplete documentation or information. Once received, the AOM shall be replied to by agency officials […]
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