New Jersey Office Pushes for Municipalities to Adopt GAAP
- A Message from the Editor-in-Chief: Accounting for State and Municipal Government. Kravitz, Richard H. // CPA Journal;Jun2015, Vol. 85 Issue 6, p8
The article discusses legal aspects of accounting for state and municipal governments in the U.S. as of June 2015. Topics include the role of certified public accountant (CPA) Colonel Arthur Carter on the legality for CPAs to audit public companies, the exclusion of independent audits of state...
- Bridging the GAAP. Beauchamp, Tim // CA Magazine;Aug93, Vol. 126 Issue 7, p60
Discusses the Public Sector Accounting Statement 8 issued by the Public Sector Accounting and Auditing Committee (PSAAC) of the Canadian Institute of Chartered Accountants (CICA) which provides general standards for financial statement presentation for local governments. Giving local...
- Local government. // Public Finance;01/31/97, p22
Reports about the Chartered Institute of Public Finance and Accountancy (CIPFA) response to the local government's efficiency scrutiny. Distinction between data collecting and information gathering;Accuracy of the definitions being used; Integration of new system of capital accounting.
- Unison claims failure of CCT. // Public Finance;4/8/94, p5
Reports on the result of the review of the local government's experience of compulsory competitive tendering (CCT). Criticism against CCT; Effect of contradictory and unsubstantiated evidence on financial savings; Benefits of competition in the provision of local services.
- Common good. // Public Finance;07/18/97, p8
Discusses the changes proposed by the Nolan report on accounting standards in Great Britain's local government. Abolition of the auditor's power of surcharge; Benefits to local government officers; Consistency in the treatment of government officials.
- 'Yes' to independent Audit Commission. // Accountancy;Nov81, Vol. 92 Issue 1059, p5
Reports on the Institute of Chartered Accountants in England and Wales' memorandum, `Local Government Audit: A New Approach,' submitted to Michael Heseltine, Minister of Environment in Great Britain, expressing its support of the proposed establishment of a Local Government Audit Commission. ...
- What does the parrot say? // Management Accounting: Magazine for Chartered Management Account;May94, Vol. 72 Issue 5, p38
Looks at the influence of the central government in local government accounting practices. Consequences of the standards; Financial records on mainframe system called FAMIS; Reasons for the survival of the FAMIS.
- Capital accounting reform takes shape. // Accountancy;Apr90, Vol. 105 Issue 1160, p46
Reports on the proposal to reform the capital accounting systems of local authorities in Great Britain. Separation of the financing costs of capital from the charge to services for managers' use of assets; Way to determine authorities' own charges; Replacement cost of infrastructure.
- The challenge of competition. // Management Accounting: Magazine for Chartered Management Account;Jan96, Vol. 74 Issue 1, p10
Focuses on two Chartered Institute of Management Accountants (CIMA) Local Government group surveys into the practice of local government finance departments. Failure of departments to exploit their own talents and resources fully; Predicted competitive tendering of white-collar services; Key...