Appendix C—Glossary of Acronyms

Included in this appendix are acronyms used throughout this handbook. Following the acronym is the definition.

AcSEC

Accounting Standards Executive Committee

ADA

average daily attendance

ADM

average daily membership

AICPA

American Institute of Certified Public Accountants

APB

Accounting Principles Board

ASBO

Association of School Business Officials

CAFR

Comprehensive Annual Financial Report

CCD

Common Core of Data

ESOL

English for Speakers of Other Languages

FASB

Financial Accounting Standards Board

FTE

full-time equivalent

GAAP

Generally Accepted Accounting Principles

GASB

Governmental Accounting Standards Board

GFOA

Government Finance Officers Association

GPFS

general-purpose financial statements

HVAC

heating, ventilating, and air conditioning

IRS

Internal Revenue Service

MD&A

Management's Discussion and Analysis

NCES

National Center for Education Statistics

NPEFS

National Public Education Financial Survey

OPEB

other postemployment benefits

PC

personal computer

PTA

Parent-Teacher Association

PTO

Parent-Teacher Organization

RSI

Required Supplementary Information

SAS

Statement of Auditing Standards

USDA

U.S. Department of Agriculture

ZBB

Zero-Based Budgeting

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