Watkins provided planning and procedural support services to a government agency. During this engagement, Watkins developed processes and procedures for control of funds under apportionment. This engagement included establishing formal processes and procedures for safeguarding against deficiencies, unauthorized obligations, and unauthorized expenditures. Watkins implemented a solution to ensure accurate, timely, and complete financial data be made available to the client. The implemented solution was developed in accordance with client policies and guidelines. This engagement required the implementation of procedures to ensure that proper internal controls over financial management were employed, as well as the implementation of procedures for addressing violations of applicable laws.