May the audit firm obtain a copy of adjusting journal entries from the previous audit?
A50: The EOUST does not have that information for any geographical areas. Q51: Is there an audit guide for testing of the Handbook for Chapter 13 Standing Trustees? A51: No. Q52: Please provide information on the qualifications of chapter 13 trustees and their staff. A52: See Chapter 2 of the Handbook for Chapter 13 Standing Trustees (Appointment and Qualifications of the Standing Trustee and General Requirements), posted on the USTP website at www.usdoj.gov/ust. See tab on Private Trustee Listings & Library; Chapter 13 Handbooks & Reference Materials; Handbook and Policy Guidance. The EOUST does not have information on the qualifications of trustee staff; they are hired by the chapter 13 trustee. Q53: Does each chapter 13 trustee utilize a standard accounting and procedures manual, or do accounting policies, procedures and processes materially differ between offices? A53: Chapter 13 trustees are required to maintain an accounting manual and systems documentation but no standard format
