Articles

GASB 94: Accounting for Public-Private and Public-Public

A comprehensive guide to GASB Statement 94, which establishes accounting standards for P3s and PBPs, effective for fiscal years beginning after June 15, 2022.

GASB 84: Redefining Fiduciary Activities and Fund Accounting

A comprehensive guide to GASB Statement 84, which redefined fiduciary fund accounting and replaced agency funds with custodial funds.

GASB 101: Modernizing Compensated Absence Accounting

A comprehensive guide to GASB Statement 101, which replaced GASB 16 with a modernized framework for recognizing and measuring compensated absence liabilities.

Federal Grant Subrecipient Monitoring Under 2 CFR 200

Guide to subrecipient monitoring under 2 CFR 200 Uniform Guidance, covering risk assessment, compliance requirements, and corrective action procedures.

State and Local Cybersecurity Grant Program (SLCGP)

Guide to SLCGP cybersecurity grant compliance for state and local governments, covering eligibility, spending requirements, and reporting obligations.

GFOA Certificate of Achievement: How to Prepare and Apply

Guide to earning the GFOA Certificate of Achievement for Excellence in Financial Reporting, including eligibility, requirements, and submission process.

GASB 105: Subsequent Events Reporting for Government

Analysis of GASB Statement No. 105 on subsequent events, issued December 2025. Covers recognition vs. disclosure requirements, implementation timeline.

GASB 104: Capital Asset Disclosures and Assets Held for Sale

GASB 104 disclosure requirements for capital assets held for sale, effective FY 2026. Implementation guide and audit considerations.

GASB 103 Implementation Guide

Step-by-step implementation guide for GASB Statement 103 on the Financial Reporting Model, covering fund types, reporting changes, and transition.

GASB 102: Certain Risk Disclosures and Financial

GASB 102 concentration and constraint disclosure requirements. Framework for identifying and disclosing financial risks.

Government Enterprise Fund vs. Internal Service Fund

GASB criteria for enterprise fund vs. internal service fund classification. Practical comparison and accounting differences.

Common Single Audit Findings and How to Avoid Them

Analysis of common Single Audit findings under Uniform Guidance 2 CFR 200, including compliance deficiencies, corrective actions, and best practices.

ACFR Automation: How Governments Are Modernizing Financial

Cloud-based tools, AI, and workflow automation for Annual Financial Reports. Vendor case studies show potential for reducing preparation time while improving.

Water and Sewer Rate Studies

guide to water and sewer rate studies, rate-setting methodologies, debt service coverage, affordability analysis, and GASB enterprise fund accounting.

Developing an Indirect Cost Rate Proposal Under 2 CFR 200

Complete guide to indirect cost rate proposals (ICRP), cost allocation methodologies, unallowable costs, and negotiating with Cognizant Agencies.

Federal Grant Closeout

Complete guide to federal grant closeout requirements under 2 CFR 200, including timelines, FFR preparation, equipment disposition, and audit findings.

GASB 100: Accounting Changes and Error Corrections —

guide to GASB Statement 100 on accounting changes and error corrections, effective for fiscal years beginning after June 15, 2023.

PIDP Port Infrastructure Development Program

Guide to the PIDP port infrastructure development program covering grant eligibility, application requirements, and federal funding for maritime projects.

Federal Infrastructure Grant Compliance

guide to federal infrastructure grant compliance, covering Uniform Administrative Requirements (2 CFR 200), cost principles, procurement standards.

GASB 96: A Guide to Subscription-Based IT Arrangement

Master GASB 96 accounting for SBITAs including recognition criteria, measurement, implementation costs, and practical examples.

GASB 87 Lease Accounting

guide to implementing GASB 87 lease accounting for state and local governments. Covers right-of-use assets, lease liabilities, discount rates, journal entries.

GASB 103: Overhaul of Government Financial Reporting,

Analysis of GASB Statement No. 103, Financial Reporting Model Improvements, which overhauls government-wide financial statements, budgetary reporting.

FTA Capital Investment Grants (CIG)

overview of Federal Transit Administration (FTA) Capital Investment Grants (CIG), covering New Starts, Small Starts, and Core Capacity funding tracks.

FAA Airport Improvement Program (AIP)

guide to the FAA's Airport Improvement Program (AIP), covering FY2026 funding allocations, eligible projects, federal share calculations.

Airport Terminal Program (ATP)

Strategic guide to the Airport Terminal Program (ATP), covering $5 billion in total IIJA funding, FY2026 as the final year of authorizations.

Airport Infrastructure Grants (AIG)

Complete guide to Airport Infrastructure Grants (AIG), explaining the formula-based allocation mechanism, multi-year funding accumulation.

Government Fund Accounting Explained

A explanation of governmental fund accounting — fund types, modified accrual vs. full accrual, fund balance classifications.

GASB 75: Other Post-Employment Benefits Accounting Guide

GASB 75 OPEB accounting including total OPEB liability, measurement, healthcare trend rates, and comparison to GASB 68 pensions.

GASB 68: Pension Accounting for State and Local Governments

Master GASB 68 pension accounting including net pension liability, proportionate share, expense components, deferred inflows/outflows.

Modified Accrual vs. Full Accrual Accounting in Government

Understand the fundamental differences between modified accrual and full accrual accounting, their application in government reporting.

The Single Audit: A Complete Guide to Uniform Guidance

Master the federal Single Audit (Uniform Guidance 2 CFR 200), including SEFA preparation, major program determination, compliance testing, audit findings.

Enterprise Fund Accounting in Government

Review the principles of government enterprise fund accounting, including accrual basis accounting, revenue recognition, operating classifications.

Government Debt Accounting

Complete guide to government debt accounting including GO bonds, revenue bonds, debt premium/discount amortization, refundings, GASB 86 debt extinguishment.

GASB 34: The Foundation of Modern Government Financial

Understanding GASB Statement 34, the dual-perspective model, government-wide statements, fund financial statements, MD&A requirements.

GASB 87 vs. ASC 842: Government vs. Private Sector Lease

Compare GASB 87 (government leases) to ASC 842 (private sector leases), including single vs. dual model, operating lease differences, discount rate approaches.

The ACFR: A Guide to Annual Financial Reports

Complete guide to Annual Comprehensive Financial Reports for government entities, covering GASB requirements, MD&A, financial statements, and audit standards.

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