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                    "text": "Directly confirm cash balances recorded at the end of the reporting period by the organization and review the related year-end bank reconciliation(s);",
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                    "text": "Obtain and inspect minutes of the organizations’ governing bodies during the reporting period;",
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                    "text": "Select a sample of financial transactions discussed in the minutes and compare and agree each selection to the organizations’ accounting records, as applicable, and",
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                    "text": "Obtain documentation of the internal controls in place surrounding revenues and expenses related to the organization.",
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            "text": "Page | 16",
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