Key Phrases - Statistically Improbable Phrases (SIPs):
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governmental financial reporting model, governmental funds report, reserved fund balance, nonmajor governmental funds, plan net assets, other postemployment benefit plans, actuarial section, early recognition option, measurable equity interest, governmental fund balance sheet, special assessment debt, government total column, postclosure care costs, unfunded actuarial accrued liability, interfund activity, interfund services, general government assets, major discretely presented component units, advance refunding escrow, delinquent special assessments, fund financial statements, internal service funds, aggregate actuarial cost method, current available financial resources, expendable available financial resources
Key Phrases - Capitalized Phrases (CAPs):
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Certificate of Achievement, Government Finance Officers Association, Yellow Book, National Council, United States, American Institute of Certified Public Accountants, Accounting Principles Board, Blue Book, Council Member, Principal Interest, Public Safety Employees Retirement System, State Pension Board, Moody's Investors Service, Enhancing Management Involvement, Caraway Lane, Code Description, Governmental Business-type Total, National Committee, State Capital City, Buildings Improvements, Code of Professional Ethics, Improving the Effectiveness of Fund Accounting, None Add, Prior Current Total, Technical Bulletin
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