Governmental GAAP Guide
This guide analyzes all of the accounting principles for financial reporting by state and local governments — GASB Statements, GASB Interpretations, GASB Technical Bulletins, as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity, written in plain English and supported by times-saving examples and illustrations.
To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles.
Governmental GAAP Practice Manual
This manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
Knowledge-Based Audits™ of State and Local Governments with Single Audits
- KBA documents, which contain steps and procedures required by GAAS, GAGAS, and OMB Circular A-133
- Audit programs that guide you through related steps and procedures
- Practice aids that help you complete steps or processes outlined in other documents
- Correspondence document templates for engagement letters and confirmation requests
- Auditor's report document templates for a variety of sample auditor's reports on the financial statements, internal control and compliance, as well as other matters over financial reporting, and compliance and internal control over major federal programs
- GASB (Governmental Accounting Standards Board) Statements and Interpretations, Technical Bulletins, Implementation Guides and related proposal stage literature
- GAO (Government Accountability Office) Governmental Auditing Standards and Financial Audit Manual
- OMB (Office of Management and Budgets) Circulars and Compliance Supplements
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