1

Source Material

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Source Material - Florida Statutes*

Chapter 218 Chapter 218

Financial Matters Pertaining to Political Subdivisions Financial Matters Pertaining to Political Subdivisions

(all sections …. specifically)(all sections …. specifically)

FS 218.32FS 218.32 Annual financial reports; local governmental entitiesAnnual financial reports; local governmental entities

FS 218.39FS 218.39 Annual financial audit reportsAnnual financial audit reports

FS 218.391FS 218.391 Auditor selection proceduresAuditor selection procedures

FS 218.503FS 218.503 Determination of financial emergencyDetermination of financial emergency

ALSOALSO

FS 11.4FS 11.4 The Auditor General (all sections…specifically)The Auditor General (all sections…specifically)

FS 11.40FS 11.40 Duties of the Auditor GeneralDuties of the Auditor General

FS 11.45FS 11.45 Definitions; duties; authorities; reports; rulesDefinitions; duties; authorities; reports; rules

*Website 11/8/2013

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Other Sources*

Rules of the Auditor GeneralRules of the Auditor General Chapter 10.550 (all sections) Chapter 10.550 (all sections)

Chapter 10.556 (specifically)Chapter 10.556 (specifically)

Government Auditing Government Auditing StandardsStandards

(all chapters)(all chapters)

(Yellow Book)(Yellow Book) (Specifically)(Specifically)

Chapter 3 - General StandardsChapter 3 - General Standards

Debt Issuance & Management: A Guide for Smaller Governments Debt Issuance & Management: A Guide for Smaller Governments

Public Policy Statements - Accounting, Auditing & Financial Public Policy Statements - Accounting, Auditing & Financial ReportingReporting

Recommended Practices – Accounting, Auditing & Financial Recommended Practices – Accounting, Auditing & Financial ReportingReporting

(All GFOA Publications)(All GFOA Publications)

*Website 11/8/2013

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Source Links

Rules of the Auditor General

http://www.state.fl.us/audgen/pages/rules.htm

Florida Statutes

http://www.leg.state.fl.us/

Recommended Practices - Accounting, Auditing &Financial Reporting - GFOAhttp://www.gfoa.org/services/rp/caafr.shtml

Public Policy Statements – Accounting, Auditing &Financial Reporting - GFOAhttp://www.gfoa.org/services/policy/gfoapp1.shtml

*Website 11/8/2013

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Source Material - GAAP

All chaptersAll chapters

Appendix AAppendix A Illustrative Journal EntriesIllustrative Journal EntriesAppendix FAppendix F GlossaryGlossary

Governmental Accounting, Auditing, Governmental Accounting, Auditing,

and Financial Reporting, and Financial Reporting,

Using the GASB 34 Model (GAAFR) (2005 Edition)*:Using the GASB 34 Model (GAAFR) (2005 Edition)*:

*Website 11/8/2013

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Source Material - GAAPStatement No. 44 Economic Condition Reporting: The Statistical Section:an amendment of NCGA Statement 1Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions

SAS # 112 - Communicating Internal Control Related Matters Identified in an Audit American Recovery & Reinvestment Act

*Website 11/8/2013

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ACCOUNTING & FINANCIAL REPORTING EXAM REVIEW