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

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