As American Recovery and Reinvestment Act programs and funding reach state and local governments, CPAs will want to take a renewed look at internal controls for their organizations. State and local governments with new programs or programs being expanded under ARRA could experience significant changes in the control environment and risk levels. This whit paper describes some of what may need done

http://fmcenter.aicpa.org/NR/rdonlyres/E3E77384-E4BA-4F90-BAE4-FEAE8569CECB/0/FINAL_Understanding_Internal_Control_Services_government.pdf