Questionnaire for defining a governmental reporting entity

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Proposed audit and accounting guide: Audits of state and local governmental units;Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1984, Oct. 19

This proposed audit and accounting guide would supersede the existing guide published in 1974. It was developed to reflect changes in accounting and auditing that have taken place since the original guide was issued. The proposed guide primarily codifies existing practice in auditing state and local governmental units. Significant areas discussed in the guide include: 1. Recognition and discussion of NCGA statements and other accounting literature issued since the 1974 guide. 2. Recognition that the auditor\u27s report extends to the individual fund types or funds examined rather than the presentation taken as a whole. 3. Discussion of determining the principal auditor in situations in which funds or fund types are examined by different auditors and the appropriate reporting in those situations. 4. Discussion of general aspects of single audits of federally assisted programs. In addition, the proposed guide illustrates auditor\u27s reports for many common situations and presents an inventory of internal accounting control procedures that could be applied by state and local governmental units.https://egrove.olemiss.edu/aicpa_sop/1474/thumbnail.jp

Experimentation booklet: An experiment in government accounting an reporting, September 1979

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Accounting and financial reporting by state and local governments : an experiment

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Proposed statement of position : Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units ;Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1979, May 22

In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.https://egrove.olemiss.edu/aicpa_sop/1406/thumbnail.jp

Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units; Statement of position 80-2;

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