CORNELIUS E. TIERNEY
, CPA, CGFM, is a Director with Kearney & Company, and is the author or coauthor of twelve books on governmental accounting and auditing. He served as the chairman and national director of Ernst & Young's public sector accounting and auditing practice for nearly twenty-five years, and was an original member of the Federal Accounting Standards Advisory Board.
EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. He is a former senior manager of Arthur Young & Company (a predecessor firm to Ernst & Young) and a former officer of a public company listed on the New York Stock Exchange. He also worked for the Department of Housing and Urban Development as an auditor and accountant.
ROLDAN FERNANDEZ, CPA, CGFM, is a Senior Partner with Kearney & Company. He is a former principal of Arthur Young & Company and the former chief financial officer of a public company listed in the New York Stock Exchange. He has over twenty-five years of diversified experience in all facets of financial management in both the public and private sectors.
JEFFREY W. GREEN, CPA, is a Senior Partner with Kearney & Company with more than nineteen years of experience. He is responsible for federal audit engagements and internal control projects covered under the rules of OMB Circular A-123. He is a recent recipient of the Northern Virginia Association of Government Accountants' (AGA) Federal Financial Partnership Award.
KEARNEY & COMPANY is a certified public accounting (CPA) firm that provides audit, accounting, and consulting services to the federal government. Additional details on Kearney & Company can be found on the Web at www.kearneyco.com.
All are also coauthors of Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley and OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies.
Part 1 The Nature of Financial Management in the Federal Government.
1 Financial Management Legislation and Policy.
2 The Chief Financial Officers Act of 1990.
3 The Federal Budget.
4 Accounting Events of the Federal Government.
5 Budgetary and Proprietary Accounting Practices.
6 The Department of the Treasury.
7 Federal Financial and Information Systems.
8 Federal Financial Statements.
Part 2 Accounting Practices for Selected Federal Activities and Transactions.
9 Pay, Leave, and Allowances, and Travel and Transportation.
11 Interagency and Other Expenditures, and Receipts, Transfers, Reimbursements, and Refunds.
12 Assets, Liabilities, and Net Entity Position.
13 Nonappropriated Fund Activities.
14 Costing Federal Entities, Programs, and Activities.
Appendix The Federal Government and Sarbanes-Oxley.