APPENDIX 9
Online version, for personal use only

Appendix 9: Reference Materials
Reference Materials
Audits of State and Local Government Units (GASB 34 Edition); American
Institute of Certified Public Accountants (updated periodically)
Budget Systems and Concepts and Glossary; Office of Management and Budget
Codification of Governmental Accounting and Financial Reporting Standards;
Governmental Accounting Standards Board (issued annually)
Federal Accounting Handbook; Cornelius E. Tierney; Second Edition; John Wiley
& Sons, Inc., 2007
Governmental Accounting, Auditing, and Financial Reporting; Stephen J.
Gauthier; Government Finance Officers Association (updated periodically)
Governmental GAAP Guide for State and Local Governments; Michael A.
Crawford and E. Scot Loyd; CCH Incorporated, 2006
Introduction to Governmental and Not-for-Profit Accounting; Joseph Razek,
Gordon Hosch and Martin Ives; Fifth Edition; Prentice Hall
OMB Circular A-11, Preparation, Submission and Execution of the Budget
Principles of Federal Appropriations Law; Government Accountability Office
Statements of Federal Financial Accounting Concepts and Standards, Federal
Accounting Standards Advisory Board
What Else You Should Know about a Governmentís FinancesóA Guide to Notes
to the Financial Statements and Supporting Information; Dean Michael Mead;
Governmental Accounting Standards Board, 2005
What You Should Know about Your Local Governmentís FinancesóA Guide to
Financial Statements; Dean Michael Mead; Governmental Accounting Standards
Board, 2000
Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (ìUniform Guidanceî), Office of Management and Budget
Online version, for personal use only AGA Study Guide 2, 2016 Edition

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