The authoritative handbook on federal accounting In nontechnical language, Federal Accounting Handbook, Second Edition provides detailed explanations and techniques for successful implementation for all aspects of accounting for the federal government. It features coverage of how Congress wants the intent and objectives of Sarbanes-Oxley to be implemented by federal departments and agencies; funds from Congressional appropriations; OMBs apportionments; agency obligations and expenditures; check settlements; and more! Edward F. Kearney, CPA, CGFM (Alexandria, VA), is Managing Partner of Kearney & Company. Roldan Fernandez, CPA (Alexandria, VA), is a partner and CEO of Kearney & Company. Jeffrey W. Green, CPA (Alexandria, VA), is a partner of Kearney &