Government Auditing


GOVERNMENT AUDITING

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 ).

SPONSORED REPORT

The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.