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consider whether a standard-setting schism was in the interest of the public and the users of nancial statements Based on this consideration, the FAF decided that the jurisdictional arrangement established in 1984 should remain intact In response to the jurisdictional arrangement described above, the AICPA issued Statement on Auditing Standards No 69, The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles in the Independent Auditor s Report, which creates a hierarchy of GAAP speci cally for state and local governments SAS No 69 raises AICPA Statement of Positions (SOPs) and audit and accounting guides to a level of authority above that of industry practice As a result, FASB pronouncements will not apply to state and local governments unless the GASB issues a standard incorporating them into GAAP for state and local government In September 1993, the GASB issued Statement No 20, Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting The Statement provides interim guidance on business-type accounting and nancial reporting for proprietary activities, pending further research by the GASB that is expected to result in the issuance of one or more pronouncements on the accounting and nancial reporting model for proprietary activities Statement No 20 requires proprietary activities to apply all applicable GASB Statements as well as FASB pronouncements, Accounting Principles Board (APB) Opinions, and Accounting Research Bulletins issued on or before November 30, 1989, unless those pronouncements con ict or contradict with a GASB pronouncement A proprietary activity may also apply, at its option, all FASB pronouncements issued after November 30, 1989, except those that con ict or contradict with a GASB pronouncement The GASB subsequently issued Statement No 29, The Use of Not-for-Pro t Accounting and Financial Reporting Principles by Governmental Entities, which amended Statement No 20 to indicate that proprietary activities could apply only those FASB statements that were developed for business enterprises The FASB statements and interpretations whose provisions are limited to notfor-pro t organizations or address issues primarily of concern to those organizations may not be applied These actions, along with the increased activity of the FASB in setting standards for notfor-pro t organizations, have resulted in increasing differences in GAAP between nongovernmental entities and state and local governments These differences also highlight the importance of determining whether a particular entity is a state or local government While it is obvious that states, cities, and counties are governments, other units of government are less clear Is a university considered a government if it is supported 70 percent by taxes allocated by the state What if the percentage is only 15 percent If a hospital is created by a county but the county has no continuing involvement with the hospital, is the hospital a government The GASB acknowledged these concerns in the Basis for Conclusions of Statement No 29 in stating:
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Some respondents believe that the fundamental issue underlying this Statement identifying those entities that should apply the GAAP hierarchy applicable to state and local governmental entities will continue to be troublesome until there is an authoritative de nition of such governmental entities The Board agrees but does not have the authority to unilaterally establish a de nition and intends to continue to explore alternatives for resolving the issue
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The decision as to whether a particular entity should follow the hierarchy for state and local governments or nongovernmental entities is a matter of professional judgment based on the individual facts and circumstances for the entity in question The AICPA audit and accounting guide for not-for-pro t organizations provides guidance to distinguish between governmental and nongovernmental organizations It de nes governmental organizations as:
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Public corporations and bodies corporate and politic Other organizations are governmental organizations if they have one or more of the following characteristics:
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