AICPA 2014 Government Briefs 


    Pensions - Making the Number Our Own (July 2014) This brief will discuss the best practice solutions published by the AICPA’s Government Audit Quality Center (GAQC) that we, as preparers, can also utilize to gain understanding and assurance regarding what could be the largest number in our government’s financial statements.
    Examining the Bigger Picture: A Tool for Audit Shops to Further Improve Government Results (April 2014) This article discusses six steps audit shops can use to increase their collective influence over how government agencies perform by elevating their involvement in performance-improvement activities.
    New York State Comptroller’s Fiscal Stress Monitoring System (April 2014) This article explains the New York State Office of the Comptroller's Fiscal Stress Monitoring System (FSMS) represents a systematic and objective methodology for identifying the presence of stress conditions in a local government or a school district.
    GASB Statement No. 68 Brings Needed Pension Transparency
    (January 2014)
    This article is intended to serve as a high-level summary of the changes that will occur for state and local governments participating in governmental pension plans with the implementation of Governmental Accounting Standards Board (GASB) Statements No. 68, Accounting and Financial Reporting for Pensions.



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