Governments are different than commercial entities because they are in essence "public entities." For this reason they are always in the public eye and when there is fraudulent financial reporting, misappropriation of assets, or corruption, the media will be there to ensure everyone knows about it. This session will discuss internal controls that are important to governments from both a financial statement and grant compliance perspective. We will also discuss documentation techniques and ways to challenge and improve the controls an entity already has. The focus will be on small to midsize governmental entities.