Ideal for self-study or on-site training!
Since GASB No. 34 was issued, the GASB has averaged two to three significant new pronouncements each year. What did the latest two or three pronouncements relate to? Find out in this update designed to help you understand the latest in governmental accounting and auditing.
Objectives:
Prerequisite: Knowledge of government auditing and accounting
Videocourse Details
In the video, W.A. Broadus, Jr., CPA, CGFM, president of W.A. Broadus, Jr., CPA, PC, a respected consultant in the governmental and nonprofit area, employed for several years with the GAO, and author of many AICPA professional development courses, interviews David R. Bean, CPA, director of research and technical activities of the Governmental Accounting Standards Board in Norwalk, CT; Peter B. Bell, CPA, CGFM, consultant and trainer in Washington, DC, employed for several years with the Department of Housing and Urban Development; Marcia Buchanan, CPA, CGFM, Assistant Director, GAO; John Fisher, CPA, Director–NEAR of the U.S. Department of Health and Human Services in Kansas City, MO; Mary Foelster, CPA, AICPA Director–Governmental Auditing and Accounting; Charles Landes, CPA, AICPA Vice President–Professional Standards; and Jill R. O’Brien, project manager of the Federal Audit Clearinghouse of the U.S. Bureau of the Census in Washington, DC.
*(180-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual.
**The Additional Manual is for group study training only. Unlike other formats, it has no exam
answer sheet and cannot be used to earn self-study credit.
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OVERVIEW
Course Objectives
Introduction
This timely up-to-the-minute course is designed to provide you with a comprehensive understanding of new developments so you can provide better services to both clients and the public. In the video, W.A. Broadus, Jr., CPA, CGFM, interviews Peter B. Bell, CPA, CGFM; David R. Bean, CPA; Mary Foelster, CPA; Charles Landes, CPA; Ann Russo; and Christopher Stubbs, CPA.
Course Components
Course Organization
Chapter 1
Federal Government Activities
Learning Objectives
Introduction
This chapter will provide a wide range of updates on the areas listed above.
Federal Audit Clearinghouse Activities
The Single Audit Act Amendments of 1996 required that the Director of the Office of Management and Budget (OMB) designate a Federal clearinghouse to
In 1997 OMB established the Federal Audit Clearinghouse (FAC) within the Bureau of Census, Department of Commerce. The FAC serves as the central collection point, repository, and distribution center for OMB Circular A-133 audit reports.
The primary functions of the FAC are to:
