The Government Accountants Journal

Articles from Vol. 44, No. 1, Spring

Can the Single Audit Be Applied to Medicaid?
* This article was written by Lawrence Cutler in his private capacity. No official support or endorsement by the Medicaid Bureau, Health Care Financing Administration, Department of Health and Human Services is intended or should be inferred.The single...
Impact of the Single Audit Act on the Financial Management of State and Local Governments
More than 10 years have passed since the Single Audit Act became law in October 1984. Four objectives were specified in the Act: l) to improve the financial management of state and local governments with respect to federal financial assistance programs;...
Implementing Compliance Testing: Engaging the Managers
Since 1990, the internal control staff of New York State's central fiscal office has been helping state agencies implement New York's Governmental Accountability, Auditing and Internal Control Act. This comprehensive legislation requires all state agencies...
Motivating Contingencies at Early Adopters of Federal Cost Management Accounting Systems
Motivation for accounting system development has interested researchers for some time. Motivation for management accounting system development within the United States government is particularly important at this time. Arguably, the largest and most...
Preparing for a Deposition
Since the passage of the Inspector General Act in 1978, our role as government auditors has expanded and taken on new meaning. The work produced in this expanded role can find its way into various legal proceedings. As a result, the audit working papers...
The Government Financial Reporting Entity
The entity concept is fundamental to financial reporting. The boundaries of a financial reporting entity help to set the boundaries of accountability, of actual and potential resources and liabilities, of exposure to risk. They help to establish what...
The Usefulness of Cost Accounting in the Federal Government
* The views expressed in this article, an adaptation of testimony at a Federal Accounting Standards Advisory Board hearing, are those of the author, not necessarily those of OMB or FASAB.Several times I have taken a personnel assessment which included...
Unfunded Mandates: Federal Regulations, GASB Statement 18 and One State's Response
Recently there has been much debate concerning unfunded federal mandates. An example of one such mandate is the October 9, 1991, U.S. Environmental Protection Agency (EPA) ruling titled, Solid Waste Disposal Facility Criteria. That ruling established...
Utilizing Incentives and Gainsharing to Minimize Federal Travel Expenditures
The Social Security Administration (SSA), like other federal agencies, is firmly committed to the re-engineering of its programs in order to manage its resources more effectively, with the purpose of maximizing service while minimizing costs. This is...
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