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Cost Allocation Plans Under 2 CFR 200: Central Service and Indirect Cost Plans Explained
Posted Oct 20 2026 by Sherman Hsieh
Cost allocation plan rules under 2 CFR 200 Appendix V and VII: who submits, deadlines, allocation bases, NICRA links and how ERPs run statistical allocations. Read More
Municipal Accounting Software: What Local Governments Need and How to Choose
Posted Oct 20 2026 by Sherman Hsieh
Municipal accounting software guide: fund accounting, encumbrances, utility billing, payroll, GASB 103, and Tyler, Caselle, Edmunds and Black Mountain. Read More
Annual Comprehensive Financial Report (ACFR): Sections, Timeline and How Finance Teams Produce It
Posted Oct 20 2026 by Sherman Hsieh
Annual comprehensive financial report (ACFR) guide: the three sections, GFOA certificate rules, a June 30 month-by-month timeline, owners and software. Read More
GASB 96 SBITAs: How Governments and School Districts Account for Subscription IT Arrangements
Posted Oct 20 2026 by Sherman Hsieh
SBITA accounting under GASB 96 for school districts and governments: subscription term, implementation stages, journal entries, SaaS example and software. Read More
GAAP vs GASB: Which Standards Apply to Governments, Public Colleges and Nonprofits
Posted Oct 20 2026 by Sherman Hsieh
GAAP vs GASB explained: who follows FASB or GASB, fund vs entity reporting, net position vs net assets, pensions, leases and a college example. Read More
Enterprise Fund: Definition, GASB Criteria and How Governments Account for Utilities and Fee-Based Services
Posted Oct 20 2026 by Sherman Hsieh
Enterprise fund defined: the three GASB 34 tests, full accrual vs governmental funds, a water fund example with the GASB 103 subtotal, and software setup. Read More
Special Revenue Funds: GASB 54 Definition, Examples and When to Create One
Posted Oct 20 2026 by Sherman Hsieh
Special revenue fund defined: the GASB 54 restricted or committed revenue test, gas tax, grant and food service examples, and fund coding for cities and K-12. Read More
Modified Accrual Accounting: How Governmental Funds Recognize Revenue and Expenditures
Posted Oct 20 2026 by Sherman Hsieh
Modified accrual accounting for governmental funds: the 60-day availability rule, entries for taxes, grants, debt and capital, and GASB 34 conversion. Read More
GASB 54 Fund Balance Classifications: Nonspendable, Restricted, Committed, Assigned and Unassigned
Posted Oct 20 2026 by Sherman Hsieh
GASB 54 fund balance explained: five classes with examples, who can commit or assign, spending order, encumbrances, and Munis, Caselle, Intacct setup. Read More
GASB 34 Reporting: What It Requires From School Districts and Local Governments
Posted Oct 20 2026 by Sherman Hsieh
GASB 34 reporting explained for school districts and local governments: required statements, reconciliations, capital assets, and GASB 103 and 104 changes. Read More