Federal Accounting Handbook: Policies, Standards, Procedures, Practices (Google eBook)

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John Wiley & Sons, Jan 29, 2007 - Business & Economics - 425 pages
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Now in a second edition, Federal Accounting Handbook is the handbook that every financial federal employee can use, covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Written for both the professional and the non-professional, this handbook equips you with the what, why, when, and how of federal financial management,
  

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Contents

PART 2 ACCOUNTING PRACTICES FOR SELECTED FEDERAL ACTIVITIES AND TRANSACTIONS
181
APPENDIX THE FEDERAL GOVERNMENT AND SARBANESOXLEY
353

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Page xi - ... Shipping Authority Mines, Bureau of Monetary Offices, Treasury Department Narcotics, Bureau of National Aeronautics and Space Administration Federal Procurement Regulations System National Bureau of Standards National Capital Housing Authority National Capital Transportation Agency National...
Page 14 - Funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation; and ^ Revenues and expenditures applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports and to maintain accountability over the assets.
Page xi - Canal Commission Peace Corps Pension Benefit Guaranty Corporation Postal Rate Commission Railroad Retirement Board Securities and Exchange Commission Selective Service System Small Business Administration Social Security Administration Tennessee Valley Authority Trade and Development Agency...
Page 9 - The comptroller general shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by him, and to Congress at the beginning of each regular session, a report in writing of the work of the general accounting office...

About the author (2007)

CORNELIUS E. TIERNEY, CPA, CGFM, is a Director with Kearney & Company, and is the author or coauthor of twelve books on governmental accounting and auditing. He served as the chairman and national director of Ernst & Young's public sector accounting and auditing practice for nearly twenty-five years, and was an original member of the Federal Accounting Standards Advisory Board.

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. He is a former senior manager of Arthur Young & Company (a predecessor firm to Ernst & Young) and a former officer of a public company listed on the New York Stock Exchange. He also worked for the Department of Housing and Urban Development as an auditor and accountant.

ROLDAN FERNANDEZ, CPA, CGFM, is a Senior Partner with Kearney & Company. He is a former principal of Arthur Young & Company and the former chief financial officer of a public company listed in the New York Stock Exchange. He has over twenty-five years of diversified experience in all facets of financial management in both the public and private sectors.

JEFFREY W. GREEN, CPA, is a Senior Partner with Kearney & Company with more than nineteen years of experience. He is responsible for federal audit engagements and internal control projects covered under the rules of OMB Circular A-123. He is a recent recipient of the Northern Virginia Association of Government Accountants' (AGA) Federal Financial Partnership Award.

KEARNEY & COMPANY is a certified public accounting (CPA) firm that provides audit, accounting, and consulting services to the federal government. Additional details on Kearney & Company can be found on the Web at www.kearneyco.com.

All are also coauthors of Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley and OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies.

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