Author: Danny Sklenicka
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The GASB Approves Statement No. 103 on the Financial Reporting Model
In its April 2024 meeting, the Governmental Accounting Standards Board (GASB) approved the issuance of Statement No. 103 regarding changes to the financial reporting model. The new standard will revise and build upon the requirements in GASB Statement No. 34. The full standard will ultimately be published on the GASB’s website. Key changes in the … Continued
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Streamlining Financial Reporting for Not-for-Profit Success
Not-for-profits play a pivotal role in educating, inspiring, and benefiting communities globally, funded predominantly through the generosity of donors. The transparency and efficiency of financial reporting are essential, directly influencing the organization's capacity to serve and make a significant difference. This discussion delves into optimizing financial processes to amplify mission success, underscoring the direct link between financial stewardship and community impact.
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Implementing GASB Statement No. 96: Important Considerations
Subscription-based information technology arrangements (SBITAs) allow governments to benefit from the use of IT software without maintaining a perpetual license or title to the software, which is beneficial to both the government and the vendor.
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Combating Declining Enrollment in Ohio’s Colleges and Universities
Enrollment in America’s colleges and universities fell again in spring 2022. Enrollment declines have persisted since spring 2018 and the declines have only steepened.
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The Effects of COVID-19 on Government: A Path Forward
In this article, we will examine the issues governments still face and will focus on the opportunities as we look to emerge from the COVID-19 pandemic.