A hands-on guide to the ins and outs of governmental accounting--made easy

"Governmental Accounting Made Easy," Second Edition equips you with the tools you need to run the financial and accounting operations within your organization. This complete and straightforward manual covers a broad range of governmental accounting topics that fall under the Governmental Accounting Standards Board, and its recently revised financial reporting model.

Boiling down the complicated details of governmental accounting into manageable essentials, author Warren Ruppel, a leading authority on governmental accounting, offers practical information in easy-to-understand terminology. Even if you do not have a professional understanding of accounting principles and financial reporting, the Second Edition makes it all clear with accounting rules explained in terms anyone can understand, to help you better fulfill your managerial and fiduciary duties.

Always practical and never over-technical, this helpful guide:

Discusses basic accounting terminology

Clearly explains fund accounting

Covers the nuts and bolts of governmental financial statements

Equips you to understand the reporting entity

Discusses revenues from non-exchange transactions

Helps you become conversant in various accounting topics

The recently adopted reporting model for governments resulted in a radical change in the way governmental financial statements are presented. Suitable for professional managers, budget preparers, school boards, city councils, state legislators, and comptrollers, "Governmental Accounting Made Easy," Second Edition is your essential guide for a clear, concise, understandable explanation of government finances.

The insolvency of states is by no means a rare or new phenomenon. Despite this, it still seems to be widely felt that states do not go bankrupt. As of yet, there are no regulated insolvency proceedings for states. This book examines the current mechanisms for solving sovereign debt crises. It presents an analysis of their weaknesses and shows possibilities for dealing with such crises in the future. In this respect, the work focusses on crisis resolution measures at European level: the aid packages for Greece, the European Financial Stabilisation Mechanism, the European Financial Stabilisation Facility and the European Stability Mechanism. These are examined for their appropriateness as well as whether they contain elements of insolvency law. Ultimately, it explores possible insolvency proceedings for states at EU level and their implementation options.

The most practical, authoritative guide to Federal Government auditing

Now in its second edition, "Wiley Federal Government Auditing" is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards.

Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quicklyDetailed guidance on what, why, how, and by whom Federal audits should be madeDiscussion on internal control over Federal financial reportingRecent developments in auditing standardsFederal financial statements, budgeting, accounting, and moreCoverage of the scope and work required in an audit of Federal departments and agenciesExamples of Federal auditsSeparate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits

Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.

As the main overview book of the FY 2021 Budget, this volume contains the Budget Message of the President, information on the President's priorities and budget overviews by agency, and summary tables. From large corporations and small business companies interested in developing new products for specific markets to policy makers, contractors, and federal agency personnel, this reference may be the go-to-resource to have at your hands for 2021 federal spending priorities.

"The underexamined art and science of managing the federal government's huge debt. Everyone talks about the size of the U.S. national debt, now at $13 trillion and climbing, but few talk about how the U.S. Treasury does the borrowing-even though it is one of the world's largest borrowers. Everyone from bond traders to the home-buying public is affected by the Treasury's decisions about whether to borrow short or long term and what types of bonds to sell to investors. What is the best way for the Treasury to finance the government's huge debt? Harvard's Robin Greenwood, Sam Hanson, Joshua Rudolph, and Larry Summers argue that the Treasury could save taxpayers money and help the economy by borrowing more short term and less long term. They also argue that the Treasury and the Federal Reserve made a huge mistake in recent years by rowing in opposite directions: while the Fed was buying long-term bonds to push investors into other assets, the Treasury was doing the opposite-selling investors more long-term bonds. This book includes responses from a variety of public and private sector experts on how the Treasury does its borrowing, some of whom have criticized the way the Treasury has been managing its borrowing. "

Budgeting for the federal government is an enormously complex process. It entails dozens of sub-processes, countless rules and procedures, the efforts of tens of thousands of staff persons in the executive and legislative branches, millions of work hours each year, and the active participation of the President and the congressional leaders, as well as other members of Congress and executive officials. This book provides an introduction to the federal budget process with a focus on the executive and congressional process; points of order in the congressional budget process; and issues for the fiscal year 2013 federal budget and beyond.

Finance departments have often been portrayed as guardians of the public purse. In The Guardian, a multidisciplinary group of contributors examines the Ministry of Finance of Ontario since the Second World War. During the last sixty years the Ministry was transformed from a relatively small 'Treasury' to a sophisticated policy machine. What started as a modest bookkeeping operation evolved into a key bureaucratic and policy agency as the government of Ontario assumed a leadership position in developing the province. These essays reveal Ontario's 'finance' as a dynamic policy issue shaped by the personalities of premiers and ministers, the energies of public servants at all levels, and a critical dialogue between political and administrative worlds. Drawing on different methodologies, this collection profiles a ministry as policy entrepreneur, spender, revenue generator, capacity builder, budget director, program manager, and intergovernmental agent. The Guardian fills a significant gap in public administration literature and in so doing describes how Ontario's Ministry of Finance defined its role as 'guardian.'

From small law offices to federal agencies, all entities within the justice system are governed by complicated economic factors and face daily financial decision-making. A complement to Strategic Finance for Criminal Justice Organizations, this volume considers the justice system from a variety of economic and financial perspectives and introduces quantitative methods designed to improve the efficiency and effectiveness of organizations in both the non-profit and for-profit sectors. Using only a minimum of theory, Economic and Financial Analysis for Criminal Justice Organizations demonstrates how to make decisions in the justice system using multiple financial and economic models. Designed for readers with little knowledge of advanced mathematics, quantitative analysis, or spreadsheets, the book presents examples using straightforward, step-by-step processes with Excel and Linux Calc spreadsheet software. A variety of different types of decisions are considered, ranging from municipal bond issuance and valuation necessary for public revenues, pension planning, capital investment, determining the best use of monies toward construction projects, and other resource planning, allocation, and forecasting issues. From municipalities and police departments to for-profit prisons and security firms, the quantitative methods presented are designed to improve the efficiency and effectiveness of all organizations in the justice domain.

Details THREE fundamental areas of responsibility in the annual financial management cycle: cash management-analysis of revenue sources and expenditures, cash mobilization, forecasting, and investment strategies financial planning-cost analysis techniques, budgeting, and capital resource management management control-financial, fund, budgetary, cost, and managerial accounting This reference/text focuses on the theory and practice of financial management in public organizations and local government, highlighting the planning, analysis, and control skills necessary to navigate a future of accelerated change in technology, society, politics, and economics. Examines information and decision support systems essential to sustain management processes Offering a comprehensive analysis of issues that financial managers and public administrators encounter daily in their efforts to promote more efficient and effective uses of financial resources, Financial Planning and Management in Public Organizations describes the financial planning-control continuum revenue and expenditure analysis in the public sector cash management and investment strategies budgeting as a mechanism for planning and control government responsibility for capital facilities planning techniques of financial and managerial cost accounting management information and performance evaluation systems and much more Blending prescriptive solutions with descriptive materials, Financial Planning and Management in Public Organizations is a useful reference for public administrators, financial managers, public planners, investment managers, policy analysts, public policy specialists, and political scientists, and an exceptional text for upper-level undergraduate and graduate students in these disciplines.

OEffentliche Verwaltungen koennen ahnlich flexibel sein wie Unternehmen im Wettbewerb. Seit rund einem Dutzend Jahren wird versucht, mit unterschiedlichen Modellen aus der Privatwirtschaft ebenso den notwendigen Erfolg herbeizufuhren wie mit einem umfangreichen Regelungskatalog, der als "Neues Steuerungsmodell" Teilerfolge erzielen konnte. Modelle funktionieren in der Regel nur, wenn sie einerseits in eine adaquate Strategie eingebunden werden, andererseits bedarf es einer stringenten Umsetzung mittels eines echten Change-Management, orientiert an den Erfolgen bestgefuhrter Unternehmen. Das Praxishandbuch stellt die bisherigen Konzepte auf den Prufstand und zeigt auf, dass und wie strukturelle, organisatorische und mentale AEnderungen greifen koennen. Teils unter Einbeziehung tradierter Erfolgssysteme, uberwiegend jedoch mittels Handlungsanweisungen, die zu vielfachen Verbesserungen fuhren und das Auswechseln von Turschildern durch Erfolgsnachweise ermoeglichen.

The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.