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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

References

American Institute of Certified Public Accountants. (n.d.). AICPA Rule 203 of the AICPA Code of Professional Ethics. New York: Author.

American Institute of Certified Public Accountants. (1992). Statement on Auditing Standards No. 69, The Meaning of Presents Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report. New York: Author.

American Institute of Certified Public Accountants. (1995). Statement on Auditing Standards No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55. New York: Author.

Association of School Business Officials International. (2000). GASB Statement No. 34: Implementation Recommendations for School Districts. Reston, VA: Author.

Everett, R.E., Lows, R.L., and Johnson, D.R. (1996). Financial and Managerial Accounting for School Administrators. Reston, VA: Association of School Business Officials International.

Governmental Accounting Standards Board. (1992). Governmental Accounting Board Concepts Statement No. 1, Objectives of Financial Reporting. Norwalk, CT: Author.

Governmental Accounting Standards Board. (1999). Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2000). Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Questions and Answers. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2001). Guide to Implementation of GASB Statement 34 and Related Pronouncements: Questions and Answers. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2005a). Codification of Governmental Accounting and Financial Reporting Standards, as of June 30, 2005. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2005b). Comprehensive Implementation Guide—2005: Questions and Answers. Norwalk, CT: Author.

Hurst, D., Tan, A., Meek, A., and Sellers, J (2003). Overview and Inventory of State Education Reforms: 1990 to 2000 (NCES 2003-020). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC.

Miller, L., and McClure, M. (1988). Reliable School Budget Forecasts: Seven Tools That Work. School Business Affairs, 54(18).

National Forum on Education Statistics (2007). Forum Guide to Core Finance Data Elements (NFES 2007-801). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC.

Osborne, D., and Gaebler, T. (1993). Reinventing Government. How the Entrepreneurial Spirit Is Transforming the Public Sector. New York: Plume.

Renzulli, J.S., and Reis, S.M. (1997). The Schoolwide Enrichment Model (2nd ed.). Mansfield Center, CT: Creative Learning Press.

Reschovsky, A., and Imazeki, J. (1997). The Development of School Finance Formulas to Guarantee the Provision of Adequate Education to Low-Income Students. In W.J. Fowler, Jr. (Ed.), Developments in School Finance, 1997 (NCES 98-212). U.S. Department of Education, National Center for Education Statistics. Washington, DC: U.S. Government Printing Office.

U.S. Department of Education, National Center for Education Statistics. (2001). Staff Data Handbook: Elementary, Secondary, and Early Childhood Education: 2001 Edition (NCES 2001-305). Washington, DC: U.S. Government Printing Office.

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