Accounting for Governments: from Budget to Audit Hot

Chapters 6 through 14 in the book titled “Accounting for Governments: from Budget to Audit” addresses the many facets of governmental accounting and auditing. In the accounting area (Chapters 6-12), this includes the following: identification of governmental entities to include in consolidated statements; interaction with governmental budgeting; the unified Chart of Accounts; the Cash IPSAS for developing countries and countries in transition; the accrual IPSASs; and the Government Financial Statistics accrual standards published by the IMF. In the auditing area (Chapters 13-14), this includes internal and external audit standards as applied to performance, compliance, and financial audits. The balance of the book (Chapters 1-5 and Chapters 15-17) covers the other facets of Government Financial Management (GFM) and its application in an integrated financial management information system (IFMIS).