Has GASB Statement No. 54 Had a Major Impact on Reporting Unrestricted Fund Balances?

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ISBN 13 :
Total Pages : 21 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Has GASB Statement No. 54 Had a Major Impact on Reporting Unrestricted Fund Balances? by : Bruce Chase

Download or read book Has GASB Statement No. 54 Had a Major Impact on Reporting Unrestricted Fund Balances? written by Bruce Chase and published by . This book was released on 2013 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: In February 2009, the Governmental Accounting Standards Board (GASB) issued its Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions (GASB 2009). The Statement is effective for periods beginning after June 15, 2010. The objective of GASB Statement No. 54 is to improve transparency and to enhance the usefulness of fund balance information by clarifying existing governmental fund type definitions and providing fund balance classifications that can be more consistently applied (GASB 2009, ¶2). Most governments implemented GASB No. 54 in 2011. But has there been a major shift in how these net resources are reported? To answer this question, a study was undertaken by Radford University's Governmental and Nonprofit Assistance Center (RU-GNAC 2012) to explore the changes in fund balance reporting of the general fund for selected cities and counties in the Commonwealth of Virginia. The purpose of this paper is to present: (1) a brief overview of the GASB and its new fund balance Statement, (2) some historical context that led up to the issuance of the new Statement, (3) a comparison of the old fund balance standards to the provisions of Statement No. 54, (4) a summary of the GNAC results of the study, and (5) some insights and conclusions on what impact GASB Statement No. 54 has had on fund balance reporting.

What Everyone Needs to Know about the New Fund Balance

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Publisher : GFOA
ISBN 13 : 9780891252740
Total Pages : 45 pages
Book Rating : 4.2/5 (527 download)

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Book Synopsis What Everyone Needs to Know about the New Fund Balance by : Stephen J. Gauthier

Download or read book What Everyone Needs to Know about the New Fund Balance written by Stephen J. Gauthier and published by GFOA. This book was released on 2009 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Accounting for Local and State School Systems

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ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Financial Accounting for Local and State School Systems by :

Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audits of Property and Liability Insurance Companies

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ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Audits of Property and Liability Insurance Companies by :

Download or read book Audits of Property and Liability Insurance Companies written by and published by . This book was released on 1999 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Imagine Boston 2030

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ISBN 13 : 9781389647642
Total Pages : pages
Book Rating : 4.6/5 (476 download)

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Book Synopsis Imagine Boston 2030 by : City Of Boston

Download or read book Imagine Boston 2030 written by City Of Boston and published by . This book was released on 2017-09-08 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, Boston is in a uniquely powerful position to make our city more affordable, equitable, connected, and resilient. We will seize this moment to guide our growth to support our dynamic economy, connect more residents to opportunity, create vibrant neighborhoods, and continue our legacy as a thriving waterfront city.Mayor Martin J. Walsh's Imagine Boston 2030 is the first citywide plan in more than 50 years. This vision was shaped by more than 15,000 Boston voices.

The Accumulated Sick Leave Conversion Credit Program

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Publisher : Legislative Reference Bureau
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis The Accumulated Sick Leave Conversion Credit Program by : Wisconsin. Legislature. Legislative Audit Bureau

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Relocation of Site Occupants

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ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Relocation of Site Occupants by : United States Housing Authority

Download or read book Relocation of Site Occupants written by United States Housing Authority and published by . This book was released on 1941 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Minnesota City Finances, ... Revenues, Expenditures, and Debt

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ISBN 13 :
Total Pages : 334 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Minnesota City Finances, ... Revenues, Expenditures, and Debt by :

Download or read book Minnesota City Finances, ... Revenues, Expenditures, and Debt written by and published by . This book was released on 2011 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Airport Financial Statements

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ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Airport Financial Statements by : United States. Civil Aeronautics Administration

Download or read book Airport Financial Statements written by United States. Civil Aeronautics Administration and published by . This book was released on 1948 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Highway Improvement Program

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ISBN 13 :
Total Pages : 584 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Highway Improvement Program by :

Download or read book Highway Improvement Program written by and published by . This book was released on 1964 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Santa Ana River Mainstem Project

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ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis The Santa Ana River Mainstem Project by : Brian M. Moore

Download or read book The Santa Ana River Mainstem Project written by Brian M. Moore and published by . This book was released on 1996 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Unaudited

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Publisher : SolVin Creative
ISBN 13 : 1777094534
Total Pages : 188 pages
Book Rating : 4.7/5 (77 download)

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Book Synopsis Unaudited by : Michelle Cornish

Download or read book Unaudited written by Michelle Cornish and published by SolVin Creative. This book was released on 2020-06-28 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: When it’s your job to look out for the public’s best interest, you do what it takes . . . Especially if your husband’s already died trying. When Cynthia Webber investigates a potential fraud perpetrated by Calgary’s CLEAR Wind Energy Corp., she discovers a secret that causes her whole world to come crashing down. And with the secret comes a dangerous enemy who will stop at nothing to get what they want—not even murder.

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

In Local Hands

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Publisher : State University of New York Press
ISBN 13 : 1438492472
Total Pages : 236 pages
Book Rating : 4.4/5 (384 download)

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Book Synopsis In Local Hands by : Lisa K. Parshall

Download or read book In Local Hands written by Lisa K. Parshall and published by State University of New York Press. This book was released on 2023-03-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Local Hands examines the contemporary (post-2010) village government dissolution movement and renewed state-level effort to encourage local government restructuring against the backdrop of evolving statutory authority, growing fiscal pressures, and state incentives. Drawing on multiple disciplines, Lisa K. Parshall explores the contemporary village dissolution movement in New York State, the impetus behind these reforms, and the impact of the state-level policies and incentives that are driving a growing number of local communities to consider local government reorganization through the elimination of villages as governing entities. Parshall explores the social, political, and narrative contexts in which these community-level debates occur, providing us with a study of local democracy in action and of the power of local control over the creation and dissolution of local governing entities. With its dual within and cross-case study focus on New York State villages, In Local Hands is both timeless and timely, providing valuable contributions to the study of municipal development and reorganization.

Code and the City

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Publisher : Routledge
ISBN 13 : 1317413814
Total Pages : 261 pages
Book Rating : 4.3/5 (174 download)

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Book Synopsis Code and the City by : Rob Kitchin

Download or read book Code and the City written by Rob Kitchin and published by Routledge. This book was released on 2016-04-20 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Software has become essential to the functioning of cities. It is deeply embedded into the systems and infrastructure of the built environment and is entrenched in the management and governance of urban societies. Software-enabled technologies and services enhance the ways in which we understand and plan cities. It even has an effect on how we manage urban services and utilities. Code and the City explores the extent and depth of the ways in which software mediates how people work, consume, communication, travel and play. The reach of these systems is set to become even more pervasive through efforts to create smart cities: cities that employ ICTs to underpin and drive their economy and governance. Yet, despite the roll-out of software-enabled systems across all aspects of city life, the relationship between code and the city has barely been explored from a critical social science perspective. This collection of essays seeks to fill that gap, and offers an interdisciplinary examination of the relationship between software and contemporary urbanism. This book will be of interest to those researching or studying smart cities and urban infrastructure.

Local Government Financial Reporting

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ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Local Government Financial Reporting by : Canadian Institute of Chartered Accountants

Download or read book Local Government Financial Reporting written by Canadian Institute of Chartered Accountants and published by . This book was released on 1985 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Economic development and regulation

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ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (161 download)

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Book Synopsis Economic development and regulation by : United States. Congress. House. Committee on Appropriations. Subcommittee on District of Columbia Appropriations

Download or read book Economic development and regulation written by United States. Congress. House. Committee on Appropriations. Subcommittee on District of Columbia Appropriations and published by . This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: