THE ACCOUNTABILITY OF TAX DOLLARS ACT OF 2002 REQUIRES FEDERAL AGENCIES NOT COVERED BY THE CFO ACT TO OBTAIN ANNUAL AUDITS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, GENERALLY ACCEPTED AUDITING STANDARDS, AND GOVERNMENT AUDITING STANDARDS ( YELLOW BOOK ), WHICH PRODUCES FINANCIAL STATEMENTS, NOTES TO FINANCIAL STATEMENTS, A COMMENTS ON THE EFFECTIVENESS OF INTERNAL CONTROL, AND COMMENTS ON COMPLIANCE WITH LAWS AND REGULATIONS.