GOVERNMENTAL ACCOUNTING & AUDITING IN CALIFORNIA.
Position | California Committee on Municipal Accounting issues white papers - Brief Article |
The California Committee on Municipal Accounting, which is comprised of representatives of CalCPA and the League of California Cities, has recently issued two white papers on GASB Statements No. 33 and 34. In addition, two white papers were revised for changes in professional standards regarding agreed-upon procedures engagements.
GASB Statement No. 33 is in effect for financial statements with periods beginning after June 15, 2000. CCMA's white paper should serve as guidance for the recognition of non-exchange transaction revenues and related receivables. GASB Statement No. 34 establishes new financial reporting requirements for state and local governments with different effective dates depending on the total annual revenues of the governmental entity. The white paper provides guidance on which typical revenue sources are program revenues and which are general revenues.
These white papers are free to CalCPA members and $25 each for non-members. To order, contact member services by e-mail, calcpamember@calcpa.org; fax, (650) 802-2234; or phone, (800) 922-5272, ext. 5115.
The available white papers include:
* Classification of Typical California City Revenues Under GASB No. 34 (June 2001)
* Application of Revenue Recognition Criteria Set Forth in GASB No. 33 to Revenue Sources Significant to California Cities (February 2001)
* Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution (Revised June...
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