Accounting: Government Accounting

Promulgates accounting principles for federal government reporting entities. Provides access to publications, newsletters, minutes, and meeting agendas (from website).

The mission of the Governmental Accounting Standards Board is to establish state and local government accounting and financial standards that will prove useful to issuers, auditors, and users of financial reports. The website includes some full-text Technical Issues, summaries and status of Pronouncements and Statements, texts of recent Exposure Drafts, and news.

Government Auditing Standards contain standards for audits of government organizations, programs, activities, and functions and standards for organizations which receive government assistance. Published by the General Accounting Office, the standards, known as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations, when required by law or regulation. The website includes the full-text of the current standards, previous standards, comment letters on Exposure Drafts, legal decisions, and press releases.