Governmental Financial Reporting  

Upon successful completion of this course, the user should be able to:

• recognize the governmental financial reporting framework and the underlying objectives for providing accountability and communicating with constituents,

• identify the reporting requirements for the governmental, proprietary, and fiduciary fund statements and the unique features in the governmental reporting model for fund statement reporting,

• recognize the required supplementary information for governmental financial statements and explain the significance of issues addressed in governmental RSI, and

• identify other governmental external financial reporting concepts-service efforts and accomplishments, economic condition reporting, requirements for GFOA financial reporting award programs, and popular reporting.