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A significant number of state and local governments maintain their accounting records and prepare their annual financial statements using an alternative accounting and financial reporting framework other than generally accepted accounting principles (GAAP). Most of these governments have elected, or are required to use another comprehensive basis of accounting (OCBOA), such as the cash, or regulatory bases of accounting. With the relative complexity of the state and local government financial reporting model, questions are often faced by financial statement preparers and auditors regarding the applicability of the GASB accounting principles and financial reporting requirements to OCBOA financial statements. Also, there are differing professional opinions as to the proper application of certain GAAP requirements to OCBOA financial statements, such as the manner of financial statement presentation and the extent of appropriate disclosures. While nonauthoritative, the AICPA Practice Aid, Applying OCBOA in State and Local Governmental Financial Statements is the best source for such guidance. All content has been reviewed by subject-matter experts.
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