Thought Leadership

Office Supplies on Graph Paper in Binder on Wooden Table

Mastering the New Data Collection Form for Single Audits

Even though changes in Form SF-SAC (Data Collection Form) from the Federal Audit Clearinghouse (FAC) may not sound significant, there are some potential “gotchas” entities should be aware of. Most importantly, you must now include text describing audit findings, the associated corrective action…

Learn More

Row of classical columns and steps

Wrenching Down GASB 84: The Nuts and Bolts of Fiduciary Reporting

This webinar takes a deep dive into GASB Statement No 84, Fiduciary Activities, which is effective for fiscal years beginning after December 15, 2018. We lead you through the nuts and bolts of GASB 84 so that you understand how to identify fiduciary activities and how to report them.

Learn More

Stack of Receipts or Bills on Business Desk

GASB Update No. 84: Identifying and Reporting Fiduciary Activities

To improve guidance for state and local government fiduciary funds reporting, the Government Accounting Standards Board (GASB) issued Statement No. 84, Fiduciary Activities in January 2017. That statement is effective for all fiscal years beginning after December 15, 2018, so cities, schools,…

Learn More

Mason Jars with Change

Cash Under Control: Four Steps for School Districts

From the football concession stand to the kindergarten teacher collecting field trip money, cash can be a controller’s nightmare. But it doesn’t have to be. Some thoughtful planning and a little bit of employee and volunteer training can go a long way to keeping your district out of trouble — and…

Learn More

Cheerleaders' Pom Poms

Ten Keys to Controlling Activity Funds

How many times have you seen a headline such as “Cheerleader mom pilfers trip funds”? It’s a nightmare scenario for an administrator, discovering that large sums of student money are unaccounted for— even if the problem was poor management rather than intentional fraud.

Learn More

Binders stacked

Government Insights - GASB Statement No. 83

State and local governments face asset retirement obligations (AROs) when certain tangible capital assets, such as power generation facilities, sewage treatment plants or medical equipment items are retired.

Learn More

Ornate chairs

Government Insights - GASB Statement No. 82

Pensions present substantial ongoing financial obligations to state and local governments, but questions arose in applying recently-released Governmental Accounting Standards Board (GASB) statements to various pension scenarios and financial reporting concerns.

Learn More