The government finance officers associations gfoa blue book, governmental accounting, auditing and financial reporting gaafr. Illustrative comprehensive annual financial report azslide. The provisions of this statement are effective for financial statements for periods beginning after december 15, 2012. This session will take a look at whats changed since its release in. You can also view this list as a spreadsheet with the corresponding code, explanations, and groups from the gaafr blue book gauthier, stephen j. A training event was offered july 69, 2011 in the diocese of lexington and another is being planned for the fall of 2012. There are cases that require a redetermination of the gaafr fund type andor equity restriction i. Gaafr study guide using the gasb 34 model paperback january 1, 2001 by gaafr author see all formats and editions hide other formats and editions. In june 2017, the gasb established new guidance that establishes a single approach to accounting for and reporting leases by state and local governments. With so many fuelefficient options available in the midsize car, small crossover and other segments, consumers no longer have to significantly alter their. Just as important, the issuance of a new blue book is also significant for what it tells us. The 1968 blue book and the 1974 audit guide were recognized as the official accounting and auditing.
The blue book is what adjudicators refer to when processing a claim for social security disability benefits. The gasb outlook is a quarterly enewsletter designed to keep stakeholders informed about key gasb projects and activities. Reference rate reform refers to the global transition away from referencing liborand other interbank offered ratesand toward new reference rates that. Gaafr governmental accounting, auditing and financial. The first three chapters of the new blue book provide a basic foundation for approaching governmental accounting and financial reporting. Gaafr governmental accounting, auditing and financial reporting stephen j.
League of california cities rising interest rates and. All categories sedan 8 suv 8 crossover 7 hybrid 4 electric 5 coupe 1 hatchback 5 2020 hyundai accent. Aicpas decision to recognize the 1968 gaafr as an authoritative source of gaap in the public sector. Gaafr governmental accounting, auditing and financial reporting wireless phone accessory january 1, 2012 by stephen j. Using a new approach and format, this sixth edition is. We are planning an awesome conference and the committee and i look forward to seeing everyone at the beach. The fam has been revised to reflect significant changes in auditing financial statements in the u. Item detail government finance officers association. The publication has been completely rewritten and greatly expanded, with entire chapters devoted to guidance on specialized topics including postemployment benefits. The schedule is set for every friday from september 23, 2011 through and including november 4, 2011. Medical services commission 20112012 7 unaudited schedule of payments by the medical services plan the schedule of payments is published in compliance with the financial information act and b. The book is salmon this year, for no better reason than i like it. Gaafr governmental accounting, auditing and financial reporting 9780891253068 by stephen j. Quality standards for inspection and evaluation the blue book 2012 quality standards for federal offices of inspector general the silver book 2012.
Star plus program welcome new members 2012 ohio gfoa scholarship opportunities speaking of the fall, dont forget to register for 2012 ohio gfoa awards. Just as important, the issuance of a new blue book is also significant for what it tells us more generally about gfoa as an organization. Gaafr the gfoa is pleased to announce the upcoming release of the ninth edition of governmental accounting, auditing, and financial reporting gaafr, or the blue book. Mid1930s the first blue book governmental accounting, auditing, and financial reporting gaafr was issued and was generally considered generally accepted. The 20162020 statistical register or blue book can be viewed or printed by clicking on one of the links below. Less than two years ago the ssa eliminated its blue book listings involving endocrine disorders. Gaafr or blue book published by the government finance officers association provides guidance on the practices used in governmental finance. Gaafr governmental accounting, auditing and financial reporting. Mid1930s the first blue book governmental accounting, auditing, and financial reporting gaafr was issued and was generally considered generally accepted accounting principles gaap for governments. Diana doyle and jim wren reported that jim reynolds is proceeding with teaching the introductory course at tunxis.
Typeface rules were relaxed to permit use of large and small caps in court documents for stylistic purposes. Intermediate governmental accounting as practiced in. The preparation of contract documents for the alteration or construction of an interior area of a structure designed for human habitation or occupancy, including specifications for partitions, materials, finishes, furniture, fixtures and equipment. Aug 01, 2012 the first part of the new gaafr is subdivided into three subsections that address basic background, the governmental financial reporting model, and basic recognition principles. Intermediate governmental accounting as practiced in connecticut municipalities, referencing the blue book when appropriate. Gauthier and a great selection of similar new, used and collectible books available now at great prices. Governmental accounting, auditing, and financial reporting 2005. Illustration omitted this spring, the government finance officers association gfoa released a new edition of its classic blue book, governmental accounting, auditing, and financial reporting gaafr. Also, the library has all of the elected officials. Gaafr governmental accounting, auditing and financial reporting wireless phone accessory january 1, 2012. Regulation 37193, and lists the gross payments made for the cost of insured services paid to each individual account of at.
Governmental accounting, auditing, and financial reporting. M i n u t e s annual membership meeting november 15. Issues in accounting education teaching notes 2012 27 2. The gaafr supplement updates the blue book for recent changes resulting from four new gasb. Governmental accounting, auditing, and financial reporting gaafr. The numbering of the rules in the bluepages nonacademic citation now parallels the numbering in the whitepages academic citation. Gaafr or the blue book, published in 2012 by the government finance officers association gfoa, 203 north lasalle street, suite 2700, chicago, illinois, 606011210. Ohio gfoa 25th annual conference and membership meeting september 1214, 2012 the crowne plaza cincinnati north hotel, cincinnati, ohio. Church, which will convene in indianapolis, indiana, on july 5, 2012.
Gaafr study guide using the gasb 34 model gaafr on. Apeee woluwe blue book 2012 20 5 canteen the apeee prepares 2 600 meals and 210 sandwiches for pupils and staff every school day. The commission the medical services commission was established july 1, 1968, by the province of british. Governmental accounting, auditing and financial reporting. When an applicant has a condition that is listed in the blue book, it is much easier to qualify for benefits than if their disability is not included in the publication. Using a new approach and format, this sixth edition is designed as a comprehensive overview of the. Blue boo 212 it is our great pleasure to present you with the blue book 2012, our report on development cooperation between the european union eu and indonesia for the period 2010 to 2011. Convention contains the reports to the church of the committees, commissions, agencies and boards ccabs of the general convention. Among them are the georgia statutes ocga and the constitution of the state of georgia. Because the blue book is gfoas oldest and most important single publication, the release of a new gaafr is clearly an event in its own right.
Quality standards council of the inspectors general on. Gaafr governmental accounting, auditing, and financial reporting the blue book gaap generally accepted accounting principles gasb governmental accounting standards board hap housing assistance payment hcv housing choice voucher. The first part of the new gaafr is subdivided into three subsections that address basic background, the governmental financial reporting model, and basic recognition principles. Subsequent editions appeared in 1951, 1968, 1980, 1988, 1994, 2001, and 2005, making this this latest version the ninth edition. Kelley blue book does not anticipate a significant spike in sales of small cars in the foreseeable future. The 20th edition of the bluebook was recently released. The table displays a list of all adjustment items available in each reconciliation group. Governmental accounting, auditing, and financial reporting gfoa. Volume 1 is audit methodology, volume 2 is detailed implementation guidance, and volume 3 is checklists.
Fund accounting and financial reporting city of salida. The publication has been completely rewritten and greatly expanded, with entire chapters devoted to. Gaafr governmental accounting, auditing, and financial reporting the blue book gaap generally accepted accounting principles gasb governmental accounting standards board hap housing assistance payment hcv housing choice voucher hudcaps hud central accounting and program system ipa independent public accountant. There have been several developments affecting accounting, auditing, and financial reporting for state and local governments since the governmental accounting, auditing, and financial reporting gaafr or blue book was published in 2012. Please refer to these resources for additional information or clarification. Although the information contained herein is believed to be correct at the time of printing, the nevada construction industry relations committee ncirc and staff do not assume any liability for errors or. Publications government finance officers association. The government finance officers association gfoa has released a new edition of its classic blue book, governmental accounting, auditing, and financial reporting gaafr. Board meeting schedule 2012 ohio gfoa board meeting schedule september 11, 2012 november 16, 2012 2012 20 membership dues. Jun 01, 2001 because the blue book is gfoas oldest and most important single publication, the release of a new gaafr is clearly an event in its own right. Changes in the 20th edition of the bluebook pace law library. A weak internal control is not performing any accounting.
Jan 01, 2001 gaafr study guide using the gasb 34 model paperback january 1, 2001 by gaafr author see all formats and editions hide other formats and editions. November 15, 2012 page 3 librarycrystal dorsey crystal dorsey reported that the cgfoa library now has all the publications and books needed for certified government finance officer examinations as well as the new governmental accounting, auditing and two copies of the new gaafr blue book. Technical corrections2012an amendment of gasb statements no. M i n u t e s annual membership meeting november 15, 2012. The first blue book was published some 75 ago, in 1936. The gaafr supplement updates the blue book for recent changes resulting from four new gasb pronouncements and the march 203 release of a significantly revised and expanded version of cosos internal controlintegrated framework. Gauthier, director of gfoas technical services center and author of governmental accounting, auditing, and financial reporting gaafr or blue book and numerous other gfoa publications is the author of gfoas new gaafr supplement. Gasb statement 54 and the government finance officers associations gfoas 2012 governmental accounting, auditing, and financial reporting blue book pgs. In addition, he is the editor of the gfoa s subscription newsletter gaafr. Home products and services resources publications governmental accounting, auditing, and financial reporting hardcover and gaafr supplement ebook and softcover stephen j. Second, the committee of sponsoring organizations coso. David is a member of the government finance officers association, the connecticut and illinois government finance officers associations, the american institute of certified public accountants, the.
In 1974, the aicpa issued an audit guide entitled audits of state and local governmental units. The approach is based on the principle that leases are financings of the right to use an underlying asset. There have been several developments affecting accounting, auditing, and financial reporting for state and local governments since the release of the gaafr in 2012. The document, still referred to as the blue book, was published by the national. He was the last director of the national council on governmental accounting before the formation of the gasb in 1984. In 1968, the committee issued governmental accounting, auditing and financial reporting gaafr, also known as the 1968 blue book. First, the governmental accounting standards board gasb has released four new standards.