Local Government And Single Audits 2006: Rhett D. Harrell
Editorial Reviews
Product Description
All the latest developments are featured in this updated edition of Local Government and Single Audits, including critical discussion of GASB 34, its directives on making the transition, and procedures for the interim period. With the guidance contained in this book, CPAs can perform accurate, cost-effective government audits more profitably than ever before. This modern, compact reference clarifies all audit procedures and regulations for state and local governments, providing CPAs with complete guidance through planning, strategy, implementation, and reporting. This book also covers the Single Audit Act and OMB Circular A-133 and the latest release of its Compliance Supplement, as well as analysis of the Data Collection Form. Our proven eight-step single audit strategy includes timesaving tips on planning, fieldwork, and reporting. Before you perform a single audit, make sure you have this innovative resource by your side. You’ll also get workpapers, checklists, and reports on CD-ROM at no extra charge. This electronic tool includes a Government Finance Officer’s Association checklist, confirmation letters, a personal independence representation declaration, and more. The 2006 Edition includes: · Updated report examples from the most recent AICPA Audit Guides · A new checklist on common reporting deficiencies found in practice. · Updated and expanded discussion on other comprehensive basis of accounting (OCBOA) financial statements, including auditor’s reports. · Updated coverage for GASB-40 on deposit and investment risk disclosures · Update coverage on GASB-42 on capital asset impairment and insurance recoveries · Updated coverage and note disclosures for GASB-43 and GASB-45 on other postemployment benefits (OPEB) · Updated coverage on GASB-44 on the statistical section · Updated coverage and note disclosures on GASB-46 (Net Assets Restricted by Enabling Legislation) and GASB-47 (Accounting for Termination Benefits) · Updated coverage on the new GAO guidance on CPE · Updated coverage on changes in OMB Circular A-133, the recent annual OMB Compliance Supplement, and the changes in the Data Collection Form · An updated reporting and disclosure checklist using the most recent checklist from the Government Finance Officers Association (GFOA)
About the Author
Rhett Harrell is a certified public accountant, licensed in Georgia and Florida. He currently is in private practice in Marietta, Georgia, specializing in the public sector as a practitioner, consultant, instructor, speaker, and author. He provides consulting, workpaper and audit report reviews, and training services to numerous CPA firms and state auditor organizations throughout the country. He is also an adjunct professor of accounting for Continuing Education at the University of North Alabama. Before forming his own practice, Mr. Harrell was a senior audit manager for Touche Ross in Atlanta. He was also the assistant director of the Government Finance Officers Association of the United States and Canada and has served as a city finance director. He has more than 30 years of experience in public accounting, specializing in state and local governments. Mr. Harrell is the editor of Government and Nonprofit Report. He is a member of the AICPA and has served on its Government Technical Standards Subcommittee. He is a member of the Georgia Society of CPAs and the Government Finance Officers Association and has been awarded the “Outstanding Discussion Leader” award for the past several years by the AICPA, the Georgia Society of CPAs, the Florida Institute of CPAs, and the Idaho Society of CPAs. His experience also includes serving as a consultant to a GASB Advisory Board on the Implementation Guide for GASB Statement No. 3 on Cash and Investments, serving on the GASB Task Force on Accounting and Reporting for Certain Investments and for External Investment Pools, and serving on the National Council on Governmental Accounting. Mr. Harrell graduated from Florida State University.
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