The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

The Government Accounting Standards Board Statement No. 16 is concerned with the measurement of the liability for compensated absences. The pronouncement provides separate guidance for vacation leave and sick leave and deals with a variety of related issues, such as salary-related payments, rates, sabbaticals, and measurability. (MLF)

This report provides comments from the General Accounting Office (GAO) on recommendations contained in the National Performance Review's (NPR) September 7, 1993, report which addressed ways to make the government work better and cost less. Generally, the GAO agrees with most of the NPR's recommendations and believes that successful implementation…

The Federal Communications Commission's (FCC's) program for regulating domestic telecommunications common carriers is assessed in this report, and several recommendations are made to the Congress and the FCC for improving the regulatory framework provided by the Communications Act of 1934. A digest of the report and a review of the nation's…

This report organizes the information provided by 71 individuals in finance-related occupations in 11 states into skills inventories for persons in these jobs. The skills inventories contain the following sections: (1) occupation-specific knowledge (communication, mathematics, science); (2) workplace behaviors (work ethics, interpersonal…

This testimony summarizes in four propositions results from a review of recent estimates of the net federal, state, or local costs of immigration and is designed to explore why these cost estimates vary so widely and how to develop more credible cost estimates. First, the testimony proposes that various studies of the cost of immigration agree…

The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

This study examines the Illinois General Assembly's role in state finance and focuses on how the legislature can best control the scope and limits of state finance. The report is divided into four sections. The first section introduces the language of the appropriations process and the techniques of control applied to that process. The second…

Problems in the administration of student aid programs are documented in this semiannual report by the Department of Educations's Office of Inspector General (OIG). Chapter 1 describes abuses of the Department of Education's student financial assistance (SFA) programs, improper screening of participating schools, illegal access by ineligible…

Single Audit Act of 1984 was passed to provide guidelines for organizationwide audits of federally funded programs. Explanatory notes for Educational Improvement Act (EIA) summer school accounting are given. Section 1 outlines audit requirements established for state and local governments that receive and administer federal assistance. An…

The report updates aspects of the 1977 report on California's Master Plan for Special Education. Reasons are sought for the intense debate over state funding for special education, which has substantially increased over recent years while special education enrollments have increased only modestly. In visits to nearly 100 local education agencies,…

The recruitment and retention of faculty in business administration and accounting at the University of California (the University) and the California State University (the State University) are evaluated. An overview of education in business considers the location, type, and level of degree programs and concentrations in business-related fields…

These Connecticut vocational and technical performance standards and competencies are a guide for overall quality attainment in these seven vocational and technical program areas: agricultural science technology education; business and finance technology education; cooperative work education; family and consumer sciences education; marketing…

This document, which is intended as a guide for work force preparation program providers, details the Illinois occupational skill standards for programs preparing students for employment in occupations in the court reporter/captioner cluster. The document begins with a brief overview of the Illinois perspective on occupational skill standards and…