Resources

Resources

Accounting and Audit

 Financial Accounting Standards Board (FASB)

 Governmental Accounting Standards Board (GASB)(External Web Content)

Summaries/Status:

  •  Concept Statements(External Web Content)
  •  Interpretations(External Web Content)
  •  Statements(External Web Content)

Financial Statements

 GASB User Guides(External Web Content)

  •  An Analyst's Guide to Government Financial Statements, 3rd Edition(External Web Content)
  •  What You Should Know about the Finances of Your Government's Business-Type Activities: A Guide to Financial Statements, 2nd Edition(External Web Content)
  •  What You Should Know about Your School District's Finances: A Guide to Financial Statements, 3rd Edition(External Web Content)

Government Audit Standards

 The Yellow Book(External Web Content)
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.

(PDF File)

Payroll

 Standards for Documentation of Personnel Expenses Time and Effort Reporting(PDF File)

Examples: 

  

 

 

 

Federal

 Catalog of Federal Domestic Assistance (CFDA)(External Web Content)

 Code of Federal Regulations (CFR)(External Web Content)

 Executive Office of the President of the United States, Office of Management and Budget (OMB)(External Web Content):

  •  Compliance Supplement June 2019(External Web Content)