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GFOA maintains the Reference Library strictly as a service to its members. GFOA disclaims any responsibility or liability for either the information available in this library or for the availability and content of the external Web sites to which it links. The contents of the Reference Library are not intended to address the specific circumstances of any particular individual or organization; are not necessarily comprehensive, complete, accurate, or up to date; and do not represent professional or legal advice.

GFOA believes that the resources included in the Reference Library can be useful to our members as they consider their own policies and practices. However, the mere inclusion of these resources here should not be construed as an endorsement thereof, nor should it be assumed that such materials have been rated for quality. As such, users should exercise due diligence before applying these resources to their particular circumstances.

Any addresses of or links to other Web sites contained herein are for the convenience of the user only. GFOA has not participated in the preparation, compilation, or selection of information on any other Web site, and assumes no responsibility or liability for the contents thereof. GFOA does not endorse or guarantee the products, services, and information offered by other Web sites.