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April 26th, 2021 • Blog

Scott C. McIntire, CPA

GASB 84 Implementation

Are you a government that opted to defer implementation of Governmental Accounting Standards Board Statement (GASB) 84, Fiduciary Activities? You may still have work to do! GASB 84 establishes Custodial Funds and eliminates Agency Funds, among other things, which may change your December 31, 2020 or June 30, 2021 financial...
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August 11th, 2020 • Blog

Alan Goodwin, MSA

GASB Postpones Effective Date of Recent Provisions

Local Governments have something to be thankful for! On Thursday May 7, 2020, the Governmental Accounting Standards Board (GASB) officially approved guidance postponing effective dates on certain pronouncements. In response to challenges due to the COVID-19 pandemic GASB approved Statement 95, Postponement of the Effective Dates of Certain Authoritative Guidance....
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May 8th, 2020 • Governmental Services

Alan Goodwin, MSA

GASB Postpones Effective Date of Recent Provisions

Local Governments have something to be thankful for this week. On Thursday May 7, 2020, the Governmental Accounting Standards Board (GASB) officially approved guidance postponing effective dates on certain pronouncements. In response to challenges due to the COVID-19 pandemic GASB approved Statement 95, Postponement of the Effective Dates of Certain...
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January 31st, 2017 • Governmental Services

Improving Controls Over Disbursements

Improving Controls Over Disbursements By their nature vendor and payroll disbursements are at high risk of abuses and fraudulent activity. There are many things that could go wrong in the process, so it is critical that local governments establish internal controls to minimize those risks. The following summarizes some of those...
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