Articles In This Month's Issue: April 2007
A New Vision for Public Audit Committees
In this era of incrreased emphasis on accountability, it is important to determine, document, and formally approve both the responsibilities and authority of your audit committee.
Stephen J. Gauthier
The New Yellow Book: What You Need to Know about the 2007 Revision of Government Auditing Standards
The U.S.GAO has issued a revised Yellow Book.The new standards emphasize an increased focus on the ethical principles underlying the work of those who audit government programs and activities.
Using Graphical Presentations in Government Financial Reports
There are industry-accepted guidelines and best practices for constructing charts and graphs like those often found in governments’financial reports and budget presentations.This article discusses some of the common mistakes that governments make in such presentations and tells how to avoid them.
Walter L. Johnson and Judith K.Welch
Change Management: Ensuring Success in Your ERP Implementation
Implementing an ERP system is challenging because it requires managing both technical and organizational change. If you identify project risks at the outset, however, you can effectively change the culture and processes of the organization and successfully implement the ERP project.
Securities Litigation:The Importance of Monitoring and Staying Informed
The GFOA encourages public pension funds to monitor their investments in relation to securities litigation in order to recover funds to which they are entitled.
W. Mark McNair and Jim Cooke