Accounting and Audit
Financial Accounting Standards Board (FASB)
Governmental Accounting Standards Board (GASB)
Summaries/Status:
- Concept Statements
- Interpretations
- Statements
Financial Statements
GASB User Guides
- An Analyst's Guide to Government Financial Statements, 3rd Edition
- What You Should Know about the Finances of Your Government's Business-Type Activities:
A Guide to Financial Statements, 2nd Edition
- What You Should Know about Your School District's Finances: A Guide to Financial
Statements, 3rd Edition
Government Audit Standards
The Yellow Book
United States Government Accountability Office (GAO)
Best Practices/Model Policies
The Utah State Board of Education model policies and procedures are general guidelines.
These model policies are suggested best practices, and Local Education Agencies (LEAs)
are not required to use or adopt these specific policies. LEAs are encouraged to modify
these policies and procedures to adapt to the current environment of each specific
LEA. Not every LEA has the same personnel positions as listed in the model policies
and procedures, please modify the positions to conform to your LEA's circumstances
and size.
