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GASB 62: Codification of Pre-1989 FASB and AICPA Guidance for Governments

GASB 62: Codification of Pre-1989 FASB and AICPA Guidance for Governments

By Sherman Hsieh | Oct 23 2026

GASB 62 explained: which pre-1989 FASB and AICPA rules it codified, what GASB 87, 89 and 100 superseded, Codification sections and system setup. Read More

GASB 102 Certain Risk Disclosures: What Governments Must Report About Concentrations and Constraints

GASB 102 Certain Risk Disclosures: What Governments Must Report About Concentrations and Constraints

By Sherman Hsieh | Oct 23 2026

GASB 102 explained: concentration and constraint definitions, the three-part disclosure test, effective date, major taxpayer and debt limit examples, data. Read More

GASB 100: Accounting Changes and Error Corrections for Governments

GASB 100: Accounting Changes and Error Corrections for Governments

By Sherman Hsieh | Oct 23 2026

GASB 100 explained: changes in principle, estimate and reporting entity, error corrections, the tabular reconciliation, RSI effects and GL setup. Read More

Business Personal Property Tax Management Software

Business Personal Property Tax Management Software

By Sherman Hsieh | Oct 22 2026

Compare property tax management software for business personal property: rendition deadlines by state, penalties, appeals, and Avalara, CSC and Ryan. Read More

Utility Billing Software for Municipalities and Small Utilities

Utility Billing Software for Municipalities and Small Utilities

By Sherman Hsieh | Oct 22 2026

Utility billing software for small towns and water districts: meter reads, rate blocks, shutoffs, fund accounting links and published vendor pricing. Read More

Grant Management Software for Local Governments

Grant Management Software for Local Governments

By Sherman Hsieh | Oct 22 2026

Grant management software for local government: 2 CFR 200 compliance, reimbursement tracking, subrecipient monitoring, SEFA data, vendors and costs. Read More

Due To and Due From Accounts: Journal Entries Between Funds and Entities and How to Keep Them in Balance

Due To and Due From Accounts: Journal Entries Between Funds and Entities and How to Keep Them in Balance

By Sherman Hsieh | Oct 22 2026

Due to and due from accounts explained: paired interfund and intercompany entries, why balances fail to agree, a monthly tie-out and ERP automation. Read More

GASB 94: Public-Private Partnerships and Availability Payment Arrangements

GASB 94: Public-Private Partnerships and Availability Payment Arrangements

By Sherman Hsieh | Oct 22 2026

GASB 94 explained: what counts as a PPP, SCA or APA, transferor and operator entries, a worked entry set, disclosures, effective date and data to track. Read More

GASB 103: Changes to the Financial Reporting Model for Governments and School Districts

GASB 103: Changes to the Financial Reporting Model for Governments and School Districts

By Sherman Hsieh | Oct 22 2026

GASB 103 explained for cities, counties and school districts: MD&A, unusual items, the new proprietary fund subtotal, component units, RSI and ERP setup. Read More

GASB 101 Compensated Absences: Measuring the Leave Liability for Governments and School Districts

GASB 101 Compensated Absences: Measuring the Leave Liability for Governments and School Districts

By Sherman Hsieh | Oct 22 2026

GASB 101 compensated absences explained for school districts and governments: recognition test, sick leave, worked liability example, restatement and data. Read More