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Government auditing standards and circular A-133 audits, February 1, 2013: 28-11: 2014: Government auditing standards and circular A-133 audits, February 1, 2014: 28-12: 2015: Government auditing standards and single audits, February 1, 2015: 28-13: 2016: Government auditing standards and single audits, April 1, 2016: 28-14: 2017: Government ...
Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Various governmental accounting systems are used by various public sector entities.
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...
Government Finance Review (GFR): Government Finance Review is the Government Finance Officers Association's bimonthly membership magazine. It publishes articles in the forefront of the public finance profession, touching on topics such as fiscal first aid, performance measurement and management, new accounting and auditing standards, strategic ...
Its activities include advocacy in government financial management and working to increase government financial performance and accountability. [1] Based in Alexandria, Virginia, the AGA was founded in 1950 and has more than 14,000 members. In addition, the AGA grants the professional designation of Certified Government Financial Manager. [2]
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[1] CCH has been publishing materials on U.S. tax law and tax compliance since the inception of the modern U.S. federal income tax in 1913. [2] CCH owned the publisher Facts on File from 1965 to 1993. [3] Wolters Kluwer bought CCH in 1995. [4] Today, CCH is also recognized [5] for its software and integrated workflow tools.
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