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A Certified Government Financial Manager (CGFM) is a professional certification issued by the Association of Government Accountants (AGA) in the United States. It was created in 1994 to provide a professional standard of financial expertise and ethics in government and a standard by which government financial management professionals are measured.
Government Finance Review (GFR): Government Finance Review is the Government Finance Officers Association's bimonthly membership magazine. It publishes articles in the forefront of the public finance profession, touching on topics such as fiscal first aid, performance measurement and management, new accounting and auditing standards, strategic ...
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care
Its activities include advocacy in government financial management and working to increase government financial performance and accountability. [1] Based in Alexandria, Virginia, the AGA was founded in 1950 and has more than 14,000 members. In addition, the AGA grants the professional designation of Certified Government Financial Manager. [2]
Accounting and Reporting – Taxation, Managerial, and Governmental and Not-for-Profit Organizations; Financial Accounting and Reporting – Business Enterprises; Until 1996, completely new versions of the CPA Exam were prepared and administered twice each year (May and November).
The objectives for which government entities apply accountancy that can be organized in two main categories: - The accounting of activities for accountability purposes. In other words, the representatives of the public, and officials appointed by them, must be accountable to the public for powers and tasks delegated.
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