Other Resources

Governmental Accounting Standards (GASB)

• List of Pronouncements of the Governmental Accounting Standards Board
• GARS online - GASB offers a good, free (for the basic view) resource tool on their website.  One can find all the original statements plus the new implementation guides. More importantly, the codification section brings all the applicable standards and implementation guidance together for ease of reference.
• Technical Inquiries

Government Finance Officers Association (GFOA)

• Best Practices/Advisories | Government Finance Officers Association
• GFOA Certificate for Excellence in Financial Reporting Program (ACFR)
• General Purpose Government Checklist

Single Audit

• Federal Audit Clearinghouse – Search the database of Single Audit Reports
• Uniform Guidance (requirements for the administration of federal grants)
• AICPA - GAQC auditee SEFA practice aids

American Institute of CPAs (AICPA)

• Audit, Attest & Quality Control Standards
• Code of Professional Conduct

U.S. Government Accountability Office (GAO)

• Government Auditing Standards (GAS) - "Yellow Book"

State Information

• Division of Municipal Finance
• ERSRI - GASB 68 information (employer reporting information for state-administered cost-sharing and agent pension plans)
• RI General Laws
• Municipal Transparency Portal
• RIDE - Uniform Chart of Accounts Data