ARIZONA ACCOUNTING MANUAL SECTION I PAGE A 1 DATE 07/01/93 SUBJECT GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING PRINCIPLES 1. INTRODUCTION Generally accepted accounting principles (GAAP) are uniform minimum standards of and guidelines to financial accounting and reporting.
U NDERSTANDING G OVERNMENTAL A CCOUNTING P AGE (2) There are two primary reports issued by cities: Annual Audits, which are called C OMPREHENSIVE A NNUAL F INANCIAL R EPORTS (CAFR), and Annual Budgets, which are usually called A NNUAL O PERATING B UDGET .
Inherently Governmental Functions Respondents offered a number of comments regarding the scope of the definition of ''inherently governmental function,'' the tests proposed to determine whether or not a function is inherently governmental, ...
April 1999 Volume 1 Issue 1 n this, the inaugural edition of the REAC's PHA GAAP Flyer , the focus will be on governmental vs. enterprise fund accounting.
Investigations of Improper Activities by State Employees: Misuse of State Time and Resources, Improper Gifts, Inadequate Administrative Controls, and Other Violations of State Law January 2009 Through December 2009 June 2010 Report I2010-1 Independent TRANSPARENT Accountability NONPARTISAN
SECTION I--GOVERNMENTAL ACCOUNTING (04/02) DEFINITIONS OF FUNDS Governmental Fund Types 100 General Fund - to account for all financial resources except those required to be
The Innovation Journal: The Public Sector Innovation Journal , Volume 12 (3), 2007, Article 10. Managing Non-Governmental Organizations in Botswana Dr M. LEKOR W E Centre of Specialization in Public Administrative& Management, University of Botswana, Bag UB 00705, Gaborone, BOTSWANA Tel: +267 ...
November 2010 TITLE 42. PUBLIC OFFICERS AND EMPLOYEES CHAPTER 15. CODE OF GOVERNMENTAL ETHICS PART I. GENERAL PROVISIONS §1101. Declaration of policy
Fact Sheet about Fund Balance Reporting and Governmental Fund Type Definitions 1. Why has the GASB issued new standards for reporting fund balance?