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Financial Reporting : Checklist for Federal Accounting, Reporting, And Disclosures

By General Accounting Office

Description
Government Accountability Integrity Reliability Office Collection

Excerpt
Excerpt: The Chief Financial Officers (CFO) Act of 1990 and the Government Management Reform Act of 1994 require, among other mandates, that agencies? chief financial officers submit annual reports to their agency heads and to the Office of Management and Budget (OMB). These annual reports are to contain audited financial statements of their agencies. The financial statements are to be presented in conformity with generally accepted accounting principles (GAAP). The title of this checklist has been changed to Checklist for Federal Accounting, Reporting, and Disclosures. Previously referred to as the CFO Act Checklist, the change was made to reflect its potential application to any federal entity preparing annual audited financial statements in accordance with OMB?s proposed form and content guidelines.

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Book Id: WPLBN0000101901
Format Type: PDF eBook
File Size: 920.01 KB
Reproduction Date: 2005
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Title: Financial Reporting : Checklist for Federal Accounting, Reporting, And Disclosures  
Author: General Accounting Office
Volume:
Language: English
Subject: Government publications, Accountability in government, United States. General Accounting Office
Collection: Government Accountability Integrity Reliability Office Collection
Subcollection:
Historic
Publication Date:
Publisher: United States General Accounting Office (Gao)
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