Thought Leadership

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.

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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.

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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.

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Looking up at columns

Government Insights - GASB Statement No. 80

How should the methodology a state or local government uses to compile financial statements acknowledge such relationships? The Governmental Accounting Standards Board (GASB) addressed that question with the issuance of Statement No.

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