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CPA Government & Nonprofit Report articles from December 2004
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CPA Government & Nonprofit Report archives from December 2004
Classification of securities and collateral held in safekeeping.
December 1, 2004... Many governments still have this fiscal year to go before they implement GASB Statement 40 (Deposit and Investment Risk Disclosures) that will amend GASB Statement 3 (Deposits with Financial Institutions, Investments [including Repurchase...
Editor's note.(Governmental Accounting Standards Board, accounting practices)(Brief Article)
December 1, 2004... With GASB Statement 40 coming on line governments and practitioners are ready to scrap GASB Statement 3. But, GASB 3 still remains alive as it relates to custodial credit risk. While most governments will not have to worry about custodial...
Issues with electronic workpapers.
December 1, 2004... One thing auditors like to discuss is whether to automate the audit workpapers (or audit documentation under SAS 96) to create the "paperless audit." Larger audit organizations have done so by placing all of their workpapers on the computer....
What constitutes federal government expenditures for single audit purposes?
December 1, 2004... OMB Circular A-133 requires that all governments and nonprofits that have $500,000 or more in federal program expenditures must have a single audit. Generally, the $500,000 is related to expenditures or disbursements, however, the meaning is...