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CPA Government & Nonprofit Report articles from May 2006
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CPA Government & Nonprofit Report archives from May 2006
OMB issues 2006 Compliance Supplement.
May 1, 2006... Every March, the OMB issues its Compliance Supplement that serves to update the OMB Circular A-133 Appendix. There were many changes, but they mostly affect the various program requirements that are found in Part 4, Agency Program Requirements....
Editor's note.
May 1, 2006... The OMB has issued its annual Compliance Supplement effective for fiscal years ending June 30, 2006 and later. The changes are limited to program requirement changes in Part 4 of the Compliance Supplement. The other changes are minimal, in some...
GASB issues preliminary view on derivatives.
May 1, 2006... The use of derivatives has skyrocketed in recent years, as more governments determine the benefits of using derivative-type financial arrangements. Many of these financial arrangements have been developed by financial advisors and brokerage...