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Public Sector

Public Sector

With increasing expectations of government to be accountable and transparent, it is important that services procured in the private sector meet the highest standards of efficiency, professionalism and productivity. We have over 40 years of experience in the public sector, at all levels of government.


N&K delivers on every level.


Q: How is the N&K team organized to service a department or agency audit?
A: Each audit is assigned a senior manager who was the lead senior manager or manager for at least two Uniform Guidance, Single Audits or other attestation engagements in the past five years.

In addition, nearly all were lead manager in charge of governmental engagements with broader experience in the private sector and not-for-profit organizations. All of our auditors are required to comply with the continuing professional education requirements of Government Auditing Standards.

Continuity of personnel is an important part of our ability to properly serve you. By having hands-on knowledge of your operations, accounting systems and reporting requirements, we can make more effective recommendations and ensure continuity of your plans in the audit.

Q: What is the best way to prepare for an audit?
A: Communication and planning are key factors in preparing for a successful audit. We encourage significant two-way communication through regularly scheduled meetings and informal contacts between members of your department or agency and us. During the planning stages we will review with management the audit areas determined to be critical and create an audit schedule so that expectations and deadlines are met.

We will keep key members informed about the status of the work and notify those members of any preliminary findings. If at any time during the audit we discover any deficiency that is highly unusual or of such a nature as to require immediate correction, we will notify the department or agency of the finding in writing. If the deficiency is of such a character as to require extra time or resources, we will provide an estimate of the additional expenditure required. If during the audit we uncover any irregular or illegal acts, we will immediately notify management in writing.


Public Sector Advisory Services

  • Audit readiness
    Assist with the design and compilation of trial balances, account schedules and other schedules for audit purposes.
  • Documentation of accounting policies and procedures manuals
    Assist state and local government agencies in creating manuals to document accounting policies and procedures. Manuals can help to train new employees, ensure that employees understand proper procedures and provide guidance in the application of those procedures.
  • Internal control documentation and testing
    Document internal controls over financial reporting and compliance, and perform testing of those controls. Internal controls help an organization achieve its objectives for operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.


  • Financial statement audits
    Perform audits in compliance with generally accepted auditing standards using the United States of America (GAAS) and generally accepted government auditing standards (GAGAS).
  • Compliance audits
    Ensure accountability for use of public funds by conducting single audits and program specific compliance audits in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) for government agencies and departments.
  • Agreed upon procedures
    Perform specified procedures and report the findings.
  • Performance audits
    Conduct performance audits to examine the effectiveness, economy or efficiency of a government program.
  • Cost certification audits
    Audit project development costs to ensure that the costs have been incurred and that any low-income housing tax credits have been properly classified. These audits are required by state agencies and equity investor partners.