Does ED have examples of the 85/15 footnote disclosures?
No. However, sufficient guidance is contained in the July 1997 Audit Guide, page I-8, and in 34 CFR 600.5 and the appropriate accounting references. • Question: What is the phone number for requesting a copy of the current Audit Guide? Answer: The number for requesting the Audit Guide is: 1-800-4 FED AID • Question: To what address should the financial statement audit report and compliance attestation audit report be sent? Answer: By U.S. Postal Service: U.S. Department of Education Institutional Participation and Oversight Service P. O. Box 44805 L’Enfant Plaza Station Washington, D.C. 20026-4805 By commercial overnight mail/courier delivery: U.S. Department of Education Institutional Participation and Oversight Service 7th & D Streets, S.W. GSA Building, Room 3514 Washington, D.C. 20407 • Question: To whom do institutions and/or their auditors report errors concerning the revised Audit Guide? Answer: Mr. Jim Burley of the ED-OIG Dallas Office at (214) 880-3005. • Question: Is a close
