This training program covers GASB 96 updates, General Fund Transfers, NRT updates, BOCES Expenditure Reporting, and filing ST-3 for school districts. GASB 96 focuses on Subscription-Based Information Technology Arrangements (SBITA), defining short-term and long-term contracts and how to account for

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This training session, presented by Ashley Weil, covers important topics such as GASB 96 guidance, SA-111 process, Federal Funding reminders, State Aid procedures, submitting BOCES State Aid claims, revising data in SAMS, understanding BOCES SAMS Financial Reports, and meeting submission deadlines.

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In this statement, Willie Miller, a candidate for Faculty Advancement and Leadership Development at IUPUI, outlines key steps and considerations for structuring a strong candidate statement. The agenda includes questions to guide self-reflection, tips for writing and polishing the statement, as well

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The Washoe County Investment Committee recently discussed key principles for public fund investment programs, emphasizing the importance of long-term income generation, asset/liability matching, and prudent diversification. The presentation highlighted benchmarking strategies, budget stability consi

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GASB 96 provides guidance on accounting for subscription-based information technology arrangements for government end users. It outlines criteria for determining control of IT assets, distinguishes SBITAs from leases, and explains the recognition and measurement of subscription liabilities and asset

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A luxurious leather jacket is more than just an item of clothing; it\u2019s a statement of style, confidence, and individuality. Whether you prefer the rebellious charm of a biker jacket, the sleek lines of a moto jacket, the bold flair of vibrant colors, or the polished look of a tailored blazer, t

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Crafting your UK University Personal Statement is crucial for showcasing your suitability as a student. Learn how to structure, write, and utilize the Personal Statement tool effectively with this comprehensive guide.

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Participate in a video session hosted by the Center for Excellence in Learning and Teaching to learn about creating teaching statements. The session guides you through prompts to stimulate your thinking and help you draft your statement step by step, covering topics like best practices for writing t

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Cash flow analysis is a crucial financial tool for effective cash management, aiding in evaluating financial policies and positions. It helps in planning, coordinating financial operations, assessing cash needs, and meeting obligations. However, it has limitations as it does not substitute the incom

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The Otay Mesa Enhanced Infrastructure Financing District Public Financing Authority meeting held on June 13, 2022, discussed various agenda items including audit responsibilities, financial statements, upcoming GASB pronouncements, and audit standards. The responsibilities and deliverables of the au

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Dive into the intricate world of measuring historical financial performance, exploring the interrelated aspects of equity infusion, cash flow systems, dividends paid, and debt servicing. Learn how the income statement, balance sheet, and cash flow statement play vital roles in financial statement an

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GASB Statement 83 standardizes the recognition and measurement requirements for asset retirement obligations (ARO) to enhance financial reporting consistency. Governments must recognize AROs when liabilities are incurred and reasonably estimable, based on external and internal obligating events. Mea

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This presentation highlights the importance of having a financial policy in place to protect cash reserves, make informed financial decisions, and ensure audit compliance. It explains the components of a financial policy as per GASB 54 and discusses the link between audited financials and the budget

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Switch-case statement in C programming allows for efficient handling of multiple cases based on a user-provided value. This statement compares the expression with various cases, executes the associated block of statements for the matched case, and includes a default case if no matches are found. Rem

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The Statement of Cash Flows has evolved under FRS 102, streamlining to three headings - Operating, Investing, Financing. Cash and Cash Equivalents are crucial components. Learn how to navigate challenges in preparing this statement and resolving discrepancies effectively.

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Navigate the process of crafting a compelling essay step-by-step – from selecting a topic and forming a strong opinion statement to supporting your argument with factual reasons and evidence. Learn how to structure your essay effectively, culminating in a powerful thesis statement that reflects yo

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Experienced Senior Auditor Michelle Kiese from BDO USA, Anchorage Office, discusses GASB 40 amendments and important risk disclosures related to credit risk, custodial credit risk, and concentrations of credit risk for deposit and investment transactions to provide users with valuable information fo

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This informational material focuses on GASB 87 Leases, covering aspects like the definition of leases, exclusions, accounting treatments, and implementation steps for government entities. GASB 87, issued in 2017, aims to enhance accounting and financial reporting for leases by governments through a

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This document provides an overview of the proposed Nuclear Regulatory Commission (NRC) Safety Culture Policy Statement presented by Eric Fries, the Safety Culture Program Manager. It covers topics such as NRC's mission, responsibility, safety culture background, draft policy statement, current statu

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GASB has introduced new standards for OPEB plans, similar to GASB 67/68 for pensions. The changes impact reporting and liabilities, requiring a blended discount rate and Entry Age Normal method. Employers must now carry the Net OPEB Liability on their balance sheets and provide extensive disclosures

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OPEB, or Other Postemployment Benefits, are benefits received by retired employees earned during their careers. GASB Statements 45, 74, and 75 provide guidelines for reporting and accounting for OPEB in school districts. Compliance with GASB 75 is mandatory for all districts to determine OPEB liabil

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Transition to the new employer portal, requirements for employer portal design, audit approach memo, GASB Statement 68 report details, government employer participation issues, net pension liability reporting, and fiduciary net position changes are highlighted in this collection of information for p

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GASB updates impacting PERA and TRA pension reporting in Minnesota, including GASB 67 and 68 changes, implications for school districts and employer units, and major reporting changes affecting net pension liability.

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GASB updates and implementation guidelines for pension reporting as of November 19, 2014, presented at the Office of the State Auditor Local Government Training Conference. The update covers reporting deadlines for PERA and TRA, actuarial valuation reports, GASB Statement 68 impact on employer units

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GASB 68 reporting as compared to the 2015 actuarial valuation focused on the implementation of GASB 68 for financial statements, including the reporting of entities like the Bay County Employee Retirement System and Bay-Arenac Behavioral Health. The process involved providing information on pension-

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Crafting a strong thesis statement is crucial for any literary analysis. A thesis statement comprises the writer's purpose and subtopics, with the writer's purpose being the specific point needing argumentation. This summary guides you through understanding the writer's purpose, creating an effectiv

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Financial management at the University of Oregon involves various aspects including fund accounting, chart of accounts, proper resource allocation, and reporting standards set by GASB. Funds are classified into different types based on their sources, limitations, and characteristics. The university

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Understand the purpose, preparation steps, and key questions to ask before writing your graduate school personal statement. Learn how to brainstorm effectively and outline your statement to showcase your qualifications and goals effectively.

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Net Investment in Capital Assets is a critical component of an entity's financial position, reflecting the value of capital assets owned. It represents the portion of the net position that is not spendable as it is invested in assets. Calculating Net Investment in Capital Assets involves subtracting

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Explore the essential concepts of financial statement analysis, including ratio calculation, liquidity measures, operating efficiency, profitability assessment, and solvency analysis. Understand how to compare financial statements within a company, against industry averages, and with competitors. Di

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A Capabilities Statement is a crucial marketing tool for businesses aiming to make a strong impression in their initial outreach efforts. Considered a business resume, it showcases your qualifications, past performance, and unique value proposition to potential clients. This guide explores the impor

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This document contains details for applying for an undergraduate scholarship, including personal information, academic history, area of emphasis, GPA details, and a statement outlining career goals. The statement should be 300-500 words long and address the applicant's aspirations and plans for the

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Explore key aspects of municipal debt compliance, focusing on the Official Statement and its essential elements. Delve into issuer liabilities, disclosure obligations, material facts, and the crucial information provided in the Official Statement for potential bond purchasers.

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The financial statement analysis covers the overview of financial statements, the importance of uniform financial standards for evaluating companies, and a breakdown of the income statement for Celerity Technology Inc. (CTI) in Year 1 and Year 2. The analysis focuses on key metrics such as revenues,

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The evolution of capitalization policies in governmental financial management, as guided by GASB, is explored through examples and implementation considerations. Key points include applying capitalization thresholds to groups of assets, considering aggregate significance, and planning for effective

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Southwest Power Pool (SPP) presented a comprehensive overview of its 2023 member value statement, highlighting $3.621 billion in savings and benefits to members. The statement outlines the key areas contributing to these savings, including operations and reliability, markets, transmission, and tarif

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This comprehensive guide, presented by the FGFOA Technical Resources Committee, covers topics such as accounting principles for local governments, annual financial audits, financial reporting, budgeting, and capital assets valuation rules. It explains the importance of audits in maintaining public t

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Explore key topics discussed at the MACATFO Conference, including enhancement surveys, 1099 form improvements, GASB financial statement updates, grant tracking methods, mapping reviews, and upload templates usage. Join the conversation on critical financial management issues and advancements in the

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Financial statements play a crucial role in municipal governance by demonstrating accountability, transparency, and aiding in long-term planning. In 2009, new accounting standards were required for local governments in Canada, leading to changes in reporting practices. Key financial statements inclu

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The Steamship Authority is undergoing a revision of its mission statement, a process initiated by the HMS Consulting recommendations in 2018. The development of the new statement involves community input and values such as customer engagement, sustainability, reliability, safety, and efficiency. A P

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