GASB 84 Fiduciary Activities: What Governments and School Districts Must Report
GASB 84 fiduciary activities explained: control and beneficiary tests, four fiduciary fund types, the three-month rule, student activity funds and GASB 97.
GASB 84 fiduciary activities explained: control and beneficiary tests, four fiduciary fund types, the three-month rule, student activity funds and GASB 97.
GASB 75 explained for school districts and governments: total vs net OPEB liability, trusts, implicit subsidy, AMM, RSI, actuary data and fund entries.
GASB 68 explained for school districts and cities in cost-sharing plans: net pension liability, deferrals, measurement dates, journal entries, ERP setup.
Higher education ERP compared: Workday, Oracle, Ellucian, Anthology and Jenzabar fit by college size, published timelines, costs and GASB vs FASB rules.
R2T4 calculation step by step: withdrawal date, the 60% point, school vs student share, the 45-day deadline, a worked example and SIS automation.
Compare school fee management software for K-12: RevTrak, SchoolCash, MySchoolBucks and Skyward on fee waivers, processing fees and ledger posting.
Student billing software for colleges: SIS ledgers, Title IV crediting, sponsor billing, payment plans, 1098-T via IRIS, and published prices.
Tuition management software pricing for private K-12 schools: FACTS, Blackbaud, TADS, TUIO and Sycamore fees, payment plans, aid and GL integration.
Charter school accounting explained: GASB vs FASB and why it depends on the entity, grant entries, Single Audit, authorizer reporting and audit findings.
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.