Prepared by Plante and Moran, LLP - 2002

Preface [PDF 137K]

Chapter 1 Accounting for Libraries [PDF 273K]

Chapter 2 Fund Balance / Net Assets [PDF 137K]

Chapter 3 Budgeting [PDF 137K]

Chapter 4 Financial Reporting [PDF 137K]

Chapter 5 Property Taxes [PDF 137K]

Chapter 6 State Funded Revenue [PDF 137K]

Chapter 7 Investments [PDF 137K]

Chapter 8 Financing [PDF 137K]

Chapter 9 Audit Process [PDF 137K]

Chapter 10 Internal Controls [PDF 137K]

Chapter 11 GASB 34 for Libraries [PDF 410K]

Glossary of Terms [PDF 137K]

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Revised 2002