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ACCOUNTING RECORDS AND SOURCE DOCUMENTATION

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Commonly referred to as the “Yellow Book,” it contains standards for audits of government organizations, programs, activities, and functions, and of governmental funds received by contractors, nonprofit organizations, and other non-government organizations. Revisions are issued as required by the Comptroller General of the U.S. Private, nonprofit organization which has actively supported the advancement of governmental accounting, auditing, and financial reporting since 1906. Official promulgations by the Governmental Accounting Standards Board (GASB) and, if not superseded, part of generally accepted accounting principles applicable to state and local governmental entities. Group authorized by the accounting profession to establish.