APPENDIX 2
Online version, for personal use only

Appendix 2: Resource Materials
Resource Materials
Standards for Internal Control in the Federal Government, GAO
Government and Not-for-profit Accounting: Concepts and Practices, M. Granof,
S. Khumawala, 2011, 5th Edition
Section I
Constitution of the United States,
www.archives.gov/exhibits/charters/constitution_transcript.html
Census of Governments 2007, U.S. Census Bureau
Governmental Accounting, Auditing and Financial Reporting, Government
Finance Officers Association
Additional references on the GFOA website: www.gfoa.org
Section II
Best Practices in Public Budgeting, Government Finance Officers Association
An Elected Officialís Guide to Government Finance, Government Finance
Officers Association
Public Budgeting Systems, R. Lee Jr., R. Johnson, 2004, 7th Edition
Section III
Concept Statement No. 1, Objectives of Financial Reporting, Governmental
Accounting Standards Board, May 1987
Concept Statement No. 2, Service Efforts and Accomplishments Reporting,
Governmental Accounting Standards Board, April 1994
The Federal Budget: Politics, Policy, Process, A. Schick, 2000
Executive Guide: Effectively Implementing the Government Performance and
Results Act, GAO, 1996
Best Practices in Public Budgeting, Government Finance Officers Association
Recommended Practices to Improve Government Budgeting, National Advisory
Council on State and Local Budgeting, 1998
AGA Study Guide 1, 2016 Edition
Online version, for personal use only

Appendix 2: Resource Materials
International Standards for the Professional Practice of Internal Auditing, Institute
of Internal Auditors, 2004
Section IV
Public Budgeting Systems, R. Lee Jr., R. Johnson, 2004, 7th Edition
Management Policies in Local Government Finance, International City/County
Management Association, 2004, 5th Edition
Local Government Finance Concepts and Practices, Government Finance
Officers Association, J. Peterson, D. Strachota, 1991
An Elected Official's Guide to Debt Issuance, Government Finance Officers
Association, 1993
A Guide for Preparing a Debt Policy, Government Finance Officers Association
Section V
Statement of Federal Financial Accounting Concepts No. 1: Objectives of
Federal Financial Reporting, Federal Accounting Standards Advisory Board,
www.fasab.gov/concepts.html
Statement of Federal Financial Accounting Concepts No. 2: Entity and Display,
Federal Accounting Standards Advisory Board, www.fasab.gov/concepts.html
Concept Statement No. 1, Objectives of Financial Reporting, Governmental
Accounting Standards Board, May 1987
Concept Statement No. 2, Service Efforts and Accomplishments Reporting,
Governmental Accounting Standards Board, April 1994
The GAO: The Quest for Accountability in American Government, F. Mosher,
1979
Handbook of Public Administration, J. Perry, 1996, 2nd Edition
The Chief Financial Officers Act of 1990
Section VI
Standards of Ethical Conduct for Employees of the Executive Branch, Office of
Government Ethics, 5CFR, Part 2635
AGA Code of Ethics and AGA Ethics Handbook, Association of Government
AGA Study Guide 1, 2016 Edition
Online version, for personal use only

Appendix 2: Resource Materials
Accountants, at www.agacgfm.org/codeofethics
Code of Ethics, International City/County Management Association
Continuing Professional Education (CPE) Guidelines, Association of Government
Accountants, www.agacgfm.org/cgfm/maintain/cpe
Government Auditing Standards, GAO, 2011 edition ("Yellow Book")
Handbook of Public Administration, J. Perry, 1996, 2nd Edition
Section VII
ìe-Reporting: The Opportunities and Rewards Are Endless,î W. Morehead,
AGAís Journal of Government Financial Management, Winter 2012
ìThe Information Explosion: Trends in Technology 2011 Review,î S. Datt, AGAís
Journal of Government Financial Management, Winter 2011
ìSocial media a new investigation tool for Connecticut police,î A. Sanders, The
Register Citizen News, 10/01/2012
AGA Study Guide 1, 2016 Edition
Online version, for personal use only

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