... (Form 22 4) or Statements of Accountability/ Transactions (Forms 121 8/ 122 1 or 121 9/ 122 0) by Agency Location Code (ALC). Note: For entities which report on Forms 22 4, 121 8, or 121 9, electronic ... Activity and Balances July 20 08 GAO/PCIE Financial Audit Manual Page 9 02 C -22 Exhibit ISeller Entity - Trading Partner 1 $20 0,000Less adjustment for timing difference - (20 ,000)Add adjustment ... versionwww.adultpdf.comSubstantive Testing 9 02 C – Example Audit Procedures for Intragovernmental and Other Related Parties’ Activity and Balances July 20 08 GAO/PCIE Financial Audit Manual Page 9 02 C- 12 Audit Procedures...