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Comparability will be compromised with this position. If some counties report their information separate from their <br /> constitutional officers and some counties report collectively, then there will be no way to compare the board of county <br /> commissioners' information across the spectrum; tax collectors across the spectrum; and the same for the rest of the <br /> Constitutionals. <br /> Therefore, the establishment of a uniform chart of accounts without requiring uniformity in other areas such as in the <br /> basis of accounting and in the accounting treatment of various transactions in itself will not provide users with any <br /> meaningful comparisons between organizations. <br /> 10 <br /> 92 <br />