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Articles In The Latest Issue: August 2010 GFR August 2010

Modified Accrual: Decision-Useful and Accountability-Centered
Since budgets vary among governments, modified accrual information has evolved to meet the needs of investors, creditors, and others for more comparable liquidity information presented in accordance with generally accepted accounting principles.
Robert J. Freeman and Craig D. Shoulders

Putting the Pieces Together: Revised Criteria for Defining the Financial Reporting Entity
The GASB’s new reporting entity exposure draft promises to modify the definition of the financial reporting entity and the most critical subset of the financial reporting entity – the blended entity or primary government.
Craig D. Shoulders.

Auditor Independence in the Public Sector
Governments need an objective third party to lend credibility to their financial reporting process. The independent auditor serves that role.
Stephen W. Blann

Optimizing ERP in Your Organization
The stages for optimizing an ERP system are similar to the stages of selecting and installing an ERP application; identifying the business need, detailed functional and technical requirements, estimated costs, and analysis of the solution; installing the optimization; and supporting it.
Rob Roque

Why Fund Wi-Fi?
The City of Rock Hill, South Carolina, implemented a communications system, based on a state-of-the art municipally owned Wi-Fi network, that has produced many innovations in the way city services are provided.
Anne Poag Bunton and David B. Vehaun