GASB 100: Accounting Changes and Error Corrections for Governments
GASB 100 explained: changes in principle, estimate and reporting entity, error corrections, the tabular reconciliation, RSI effects and GL setup.
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Business Personal Property Tax Management Software
Compare property tax management software for business personal property: rendition deadlines by state, penalties, appeals, and Avalara, CSC and Ryan.
Utility Billing Software for Municipalities and Small Utilities
Utility billing software for small towns and water districts: meter reads, rate blocks, shutoffs, fund accounting links and published vendor pricing.
Grant Management Software for Local Governments
Grant management software for local government: 2 CFR 200 compliance, reimbursement tracking, subrecipient monitoring, SEFA data, vendors and costs.
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 explained: paired interfund and intercompany entries, why balances fail to agree, a monthly tie-out and ERP automation.
GASB 94: Public-Private Partnerships and Availability Payment Arrangements
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.
GASB 103: Changes to the Financial Reporting Model for Governments and School Districts
GASB 103 explained for cities, counties and school districts: MD&A, unusual items, the new proprietary fund subtotal, component units, RSI and ERP setup.
GASB 101 Compensated Absences: Measuring the Leave Liability for Governments and School Districts
GASB 101 compensated absences explained for school districts and governments: recognition test, sick leave, worked liability example, restatement and data.
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 75: Accounting for Retiree Health (OPEB) Liabilities in Governments and Schools
GASB 75 explained for school districts and governments: total vs net OPEB liability, trusts, implicit subsidy, AMM, RSI, actuary data and fund entries.