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Governmental units operate within a complex web of requirements, restrictions and regulatory demands which reflect the significant underlying differences between the government and private sector environments.

Government entities, like private sector entities, need to know their financial position and results of operations. But beyond that basic requirement, governments have a special responsibility to demonstrate their fiscal accountability and compliance with restrictions on the use of resources in connection with the annual budgets. Unlike budgets in the private sector, a governmental unit's budget is more than a financial plan. It is the result of the governing body’s use of taxing authority to set public policy. As such, the budget of a government enjoys the force of law and violations are subject to legal sanctions. Demonstrating compliance with the budgetary restrictions requires the use of fund accounting as well as a unique basis of accounting.

AGH was one of the first firms in this region to develop a practice specializing in governmental entities; we remain the leading CPA and advisory firm serving both state and local governments. Our governmental client base includes the State of Kansas as well as many larger cities, counties and school districts.

We understand the unique accounting principles used by the government entities as well as the multitude of federal and state laws and regulations governing the use of public funds. Our professionals deal exclusively with issues affecting political units of governmental entities — the kinds of issues you face each day.

Industry Team Leader

Mike Lowry

Senior Vice President
Assurance Services
Public Sector Team Leader