AuditNet
Government Accounting Resources On The Internet
by Anthony LoSecco, CPA
I currently have a computer with a modem. Popular literature has been filled with articles about the Internet. It would be nice to find information that could be useful to me as a CPA on the Internet.
I subscribe to the GAO publication's catalog. With the April 1995, catalog came an announcement that the reports are now available electronically on the Internet along with instructions on how to retrieve them.
Currently. Internet access is available through the three largest providers of on line services: CompuServe, America Online, and Prodigy. For a nominal fee Internet access can be obtained through an Internet provider.
Historically, most of the funding for the Internet came from the federal government. Therefore it's not surprising that much of the accounting information is government accounting and taxation. (The AICPA only started its forum on Compuserve in 1995.)
The first site that we will visit is called Fedworld. Fedworld provides information two ways. First there is the information that is directly available that includes Federal Tax forms and publications as well as some OMB publications. Second Fedworld acts as a gateway to other federal bulletin board systems. Some of these systems may also be reached through direct dial or the Internet. The range of bulletin board systems includes many topics. Accounting and auditing are only a small part of what is available. The General Accounting Office (GAO) and Small Business Administration (SBA) are included. For those of you with audit interests there is a site at the SBA called IGNet that is a place for government auditors to exchange information.
Another interesting site is called FinanceNet. This site was an outgrowth of the National Performance Review. Resources and links are being added to it regularly. FinanceNet is sponsored by the U.S. Chief Financial Officer's Council which represents 24 of the largest Federal Government agencies and departments. It functions as the electronic information clearing house of the Joint Financial Management Improvement Program. Some of the resources available through FinanceNet include GFOA, AGA, Audit Net, And IGNet. FedWorld can be accessed through FinanceNet.
Finally we come to the Rutgers Accounting Web (RAW). This is portion of the Rutgers University site. RAW is an accounting information retrieval system. It includes a home page for the AICPA, the AAA, FASB, GASB, and the IMA as well as links to other sites. RAW has an interesting page called Accounting Resources on the Internet.
These three sites are only a sample of the Government accounting
resources available on the Internet.