Municipal Accounting Software: What Local Governments Need and How to Choose
Municipal accounting software guide: fund accounting, encumbrances, utility billing, payroll, GASB 103, and Tyler, Caselle, Edmunds and Black Mountain.
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Annual Comprehensive Financial Report (ACFR): Sections, Timeline and How Finance Teams Produce It
Annual comprehensive financial report (ACFR) guide: the three sections, GFOA certificate rules, a June 30 month-by-month timeline, owners and software.
GASB 96 SBITAs: How Governments and School Districts Account for Subscription IT Arrangements
SBITA accounting under GASB 96 for school districts and governments: subscription term, implementation stages, journal entries, SaaS example and software.
GAAP vs GASB: Which Standards Apply to Governments, Public Colleges and Nonprofits
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: Definition, GASB Criteria and How Governments Account for Utilities and Fee-Based Services
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 Funds: GASB 54 Definition, Examples and When to Create One
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: How Governmental Funds Recognize Revenue and Expenditures
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 Classifications: Nonspendable, Restricted, Committed, Assigned and Unassigned
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: What It Requires From School Districts and Local Governments
GASB 34 reporting explained for school districts and local governments: required statements, reconciliations, capital assets, and GASB 103 and 104 changes.
Micro-Purchase Threshold for Federal Grants: Uniform Guidance Procurement Rules and Software Controls
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.