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A primer for writing an effective management's discussion and analysis

Article Abstract:

A primer for writing an effective Management's Discussion and Analysis (MD&A) for a financial report is presented. An MD&A is required in the annual financial reports of state and local governments by the Governmental Accounting Standards Board's Statement 34.

Author: Patton, Terry K., Kinnersley, Randall L., Patton, Suesan R.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2001
Public Finance-State, Municipal Govt Finance, Standards, Accounting, Local government, State government, Local finance, State finance, Governmental Accounting Standards Board

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Performance auditing OJT: reducing costs to developing countries

Article Abstract:

An article about introducing on-the-job training to performance audit training programs is presented. Formal training without OJT is less successful than training with an apprenticeship.

Author: Johnston, William P.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2001
National Government Finance, Auditing, Training, Developing countries, Study and teaching, Auditors, Public employees, Government employees

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Subjects list: Accounting and auditing, Public finance, Government accounting
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