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Accounting for internal use software

Article Abstract:

Accounting for internal use software issued by The Federal Accounting Standards Advisory Boards (FASAB) Statement of Federal Financial Accounting Standard (SFFAS) No. 10, were effective for fiscal year 2001. The National Institute of Health (NIH) used this system to address the various issues associated with financing and accounting for enterprisewide IT software development efforts consistent with the requirements of SFFAS No.10.

Author: Berkowitz, Steven J.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2004
Accounting Methods, Capital funds & cash flow, Accounting and auditing, Accounting, Information technology, Information technology management

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Assessing and documenting internal controls over financial reporting

Article Abstract:

The US Office of Management and Budget (OMB) in order to encounter the problem of internal control deficiency and to bring Sarbanes-Oxley-like requirement (reporting, certification and audit requirements for private sector) to the federal government, revised OMB Circular A-123. This revised system will require significant changes by agency executives, financial managers and others.

Author: Berkowitz, Steven J.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2005
United States. Office of Management and Budget, Government financial institutions

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Getting beyond green: A practitioner's perspective

Article Abstract:

The importance on the use of financial information to help decision-makers and financial agencies operate efficiently is discussed. Suggestions are made for the U.S Congress and administration to use the financial information from annual financial statements in budgetary and program management process.

Author: Berkowitz, Steven J.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2004
Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Laws, regulations and rules, Financial services industry, Powers and duties, United States. Congress, Information services, Financial information services

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Subjects list: Standards, United States, Financial statements
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