To help state and local governments implement its new
financial reporting model, GASB issues two additional standards:
Statement no. 37, Basic Financial Statements—and Management’s
Discussion and Analysis—for State and Local Governments: Omnibus
and Statement no. 38, Certain Financial Statement Note
Disclosures ( http://accounting.rutgers.edu/raw/gasb/news/nr062801.html
).
Government Auditing
GOVERNMENT AUDITING