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Posted: February 26th, 2022

Quality of Governmental Financial Reporting

Quality of Governmental Financial Reporting

Describe the major items required by OMB Circular No. A-136, subject: Financial Reporting Requirements (full Circulars (Links to an external site.) can be accessed at www.whitehouse.gov/omb). This should include a discussion of the annual Performance and Accountability report and the financial section of the Performance and Accountability Report, both discussed in Chapter 11. Respond to at least two of your classmates’ postings.

Assignment help – Discussion 2

Statement of Financing

Referring to Review Question 11-11 of Chapter 11, describe the purpose of the statement of financing including illustrations of the major components of the statement. The components that should be discussed are resources used to finance activities, resources used to finance items that are not part of the net cost of operations, and components of the net cost of operations that will not require or generate resources in the current period. Respond to at least two of your classmates’ postings.

Required Resources

Text

Ives, M., Patton, T., Patton, S. (2013). Introduction to governmental and not-for-profit accounting (7th ed.) . Pearson.

· Chapter 11: Federal Government Accounting and Reporting

· Chapter 12: Accounting for Not-for-Profit Organizations

· The full-text version of this ebook is available in your online classroom through the VitalSource platform.

Webpage

Office of Management and Budget. (n.d.). Circulars (Links to an external site.) . The White House. https://www.whitehouse.gov/omb/information-for-agencies/circulars/

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