The unit can create an exact replica of a prescribed form or they can create their own form and go through the form approval process. The process is essentially the unit putting the new form into use and when we come into audit the next time they would provide the new forms for us to approve at that time. At a minimum any new forms need to at least include the same information and function that our prescribed forms included. The form approval process can be found in chapter 1 in the manuals. Accounting and Uniform Compliance Guidelines Manual - Chapter 1 (Page 1):