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.

Municipal accounting software guide: fund accounting, encumbrances, utility billing, payroll, GASB 103, and Tyler, Caselle, Edmunds and Black Mountain.

Annual comprehensive financial report (ACFR) guide: the three sections, GFOA certificate rules, a June 30 month-by-month timeline, owners and software.

SBITA accounting under GASB 96 for school districts and governments: subscription term, implementation stages, journal entries, SaaS example and software.

GAAP vs GASB explained: who follows FASB or GASB, fund vs entity reporting, net position vs net assets, pensions, leases and a college example.

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.

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.

Modified accrual accounting for governmental funds: the 60-day availability rule, entries for taxes, grants, debt and capital, and GASB 34 conversion.

GASB 54 fund balance explained: five classes with examples, who can commit or assign, spending order, encumbrances, and Munis, Caselle, Intacct setup.

GASB 34 reporting explained for school districts and local governments: required statements, reconciliations, capital assets, and GASB 103 and 104 changes.

Nonprofit document retention policy template with a retention schedule by record type, Form 990 line 14 guidance, federal grant rules and system holds.

Nonprofit whistleblower policy template with a report log, audit committee workflow, Form 990 line 13 guidance and the Sarbanes-Oxley rules that apply.

Fiscal sponsorship accounting for Model A and Model C: journal entries, restricted net assets, admin fee entries, Form 990 reporting and software setup.

Micro-purchase threshold for federal grants: the $15,000 FAR ceiling, $50,000 self-certification, 2 CFR 200.320 methods and approval rules in software.

Period of performance rules under 2 CFR 200: pre-award costs, no-cost extensions, 120-day liquidation and closeout, and blocking out-of-period grant costs.

SF-270 guide: when agencies require it instead of ASAP or PMS, advance vs reimbursement, the cash-on-hand rule and a worked request built from grant-coded GL.

SF-425 guide: where cash, expenditures, unliquidated obligations, match, program income and indirect come from in your ledger, plus the 120-day final rule.

Form 990-N e-Postcard rules for PTAs and small nonprofits: the $50,000 gross receipts test, eight required items, IRS filing steps and May 15 deadline.

Form 1023-EZ explained: the eligibility worksheet, the $275 fee vs $600 for Form 1023, IRS timelines and what small charities set up after approval.

Form 990-EZ rules for small nonprofits: the $200,000 and $500,000 tests, gross receipts add-backs, 990-N vs 990, schedules, e-file dates and GL mapping.