The Governmental Accounting Standards Board has released its new five-year strategic plan, an effort that kicks off with a series of sweeping surveys of the board's standing with its constituency, as well as a barometer of its progress.

Within the next three months, the board will issue the first in the planned survey series, with the inaugural one establishing a baseline on such questions as the percentages of governments that prepare financial statements in accordance with GASB standards, auditors who are satisfied with the quality of those standards, and users of government financial information who are satisfied with the information they receive.

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