Government-wide Financial Reporting - AGA

Endnotes
26. www.fms.treas.gov/tfm/vol1/
v1p2c100.html
27. www.presidency.ucsb.edu/ws/
index.phppid+13617#axzz1uYzjyASs
28. Federal Managers’ Financial
Integrity Act of 1982 (Public Law 97-255,
96, Stat. 814, September 8, 1982).
29. GAO, Managing the Cost of
Government — Building an Effective
Financial Management Structure, GAO/
AFMD-85-35 and 35A, February 1985.
30. “The CFO Act Turns 20 Years Old:
As We Blow Out the Candles, Where Are
We Today and Where Do We Go From
Here,” by Jeffrey C. Steinhoff, CGFM,
CPA, CFE, and John R. Cherbini, MBA,
CGFM, CPA, AGA, Journal of Government
Financial Management, Winter 2010.
31. GAO, The Chief Financial Officer
Act — A Mandate for Federal Financial
Management Reform, 1991.
32. Government Management
Reform Act of 1994 (Public Law 103-356,
108 Stat. 3410, October 13, 1994).
33. The Accountability of Tax Dollars
Act of 2002 (Public Law 107-289, 116
Stat. 2049, November 7, 2002).
34. Treasury’s Bureau of Government
Financial Operation, now known as the
Financial Management Service (FMS)
began producing prototype CFS in 1973.
35. The Federal Financial Management
Improvement Act of 1996 (Public Law 104-
208, div. A., sec. 101(f), title VIII Stat. 3009,
3009-389, September 30, 1996).
36. The Government Performance
and Results Act of 1993 (Public Law 103-
62, 107 Stat. 285, August 3, 1993).
37. The Improper Payments
Information Act of 2002 (Public Law
111-204, November 26, 2002).
38. The Improper Payments
Elimination and Recovery Act of 2010
(Public Law 107-300, July 22, 2010).
39. The Federal Funding and
Transparency Act of 2006 (Public Law
109-282, September 26, 2006).
40. The American Reinvestment and
Recovery Act of 2009 (Public Law 111-5,
February 17, 2009).
41. The Clinger-Cohen Act of 1996
(Public Law 104-106, div. E, 110 Stat. 186,
679, February 10, 1996).
42. The Government Information
Security Reform Act of 2000 (Public Law
106-398, October 30, 2000).
43. The Federal Information Security
Management Act of 2002 (Public Law 107-
347, 116 Stat. 2899, December 17, 2002).
44. “The Government Management
Reform Act of 1994: A Retrospective
of Achievements and Remaining
Challenges,” by Jeffrey C. Steinhoff,
CGFM, CPA, CFE and Robert F. Dacey, JD,
CGFM, CPA, AGA, Journal of Government
Financial Management, Winter 2008.
45. 2011 Financial Report of the United
States Government, Statement of the
Comptroller General of the United States
and the U.S. Government Accountability
Office’s Auditor’s Report, December 12,
2011 (available at www.fms.treas.gov/fr/
index.html, and OMB and GAO websites).
46. From the GFOA mission statement:
“The purpose of the GFOA is
to enhance and promote the professional
management of governments
for the public benefit by identifying
and developing financial policies and
best practices and promoting their use
through education, training, facilitation
of member networking, and leadership.”
47. Fortune, May 23, 2011, Vol. 163,
Number 7. Generally these are fiscal
year 2010 data (next ranking due in
May 2012). For states, data are 2011
fiscal years; their “ranking” is where
they would appear if the Fortune 500
included state governments.
48. www.marylandtaxes.com (2011
CAFR) — data exclude state pension plans.
49. www.mass.gov/osc/publicationsand-reports/financial-reports/cafrreports
(2011 CAFR) — data exclude
state pension plans.
50. www.osc.state.ny.us.finance/
index (2011 CAFR) — data exclude state
pension plans.
51. www.budget.state.pa.us (2011
CAFR) — data exclude state pension plans.
52. www.alcoa.com. Alcoa was not
interviewed per se but Paul O’Neill, its
former CEO, was interviewed.
53. www.ibm.com
54. www.marriott.com
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AGA Corporate Partner Advisory Group Research