$OX for federal agencies
Article Abstract:
The US Office of Management and Budget (OMB) on December 21, 2004 issued a memo to federal agency CFOs, COOs, CIOs and program managers announcing revised Circular No. A-123, Management's Responsibility for Internal Control. The OMB revisions are an effort to help ensure that federal agencies' fiduciary responsibilities for public funds are fulfilled by strengthening requirements related to evaluating, documenting and reporting on internal controls.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2005
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Measuring governmental performance-the accountants weigh in
Article Abstract:
As per the Governmental Accounting Standards Board (GASB) Statement 34, strides have been taken to make accountability statements useful to more readers. GASB's take on performance management called Service Efforts and Accomplishments (SEA) is a worthwhile project in implementing performance-based budgeting.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2003
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Should financial reporting standards be established for budget reports in the public sector?
Article Abstract:
The primary objective was to determine if an International Public Sector Accounting Standard (IPSAS) should be issued on budget reporting. Recommendations on the various aspects of budget formulation, execution, and reporting for application in United States are highlighted.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2004
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