A budget manual should include which of the following?
a. a list of specific budgetary activities to be performed
b. original, revised, and approved budgets
c. a calendar of scheduled budgetary activities
d. all of the above
D
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A scope limitation will generally result in a disclaimer of opinion, regardless of whether sufficient appropriate audit evidence is gathered using alternative procedures.
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In Summers v. Earth Island Institute, where the decision of the Forest Service to sell burned timber on 238 acres without preparing an environmental impact statement or formal notice of the sale was challenged as a violation of the Forest Service Decisionmaking and Appeals Reform Act, the Supreme Court held that since the:
a. Forest Service is exempt from most judicial review, the plaintiffs could only challenge the Forest Service's decisions in certain states b. Forest Service is exempt from all judicial review, the plaintiffs could not challenge Forest Service's decisions in court c. plaintiffs could demonstrate standing, they could challenge the Forest Service's actions in court d. plaintiffs could only demonstrate standing, they could not challenge the Forest Service's actions in court e. none of the other choices are correct