Four new GASB statements:

• GASB 98, Annual Comprehensive Financial Report
• GASB 99, Omnibus 2022
• GASB 100, Accounting Changes and Error Corrections
• GASB 101, Compensated Absences

New rules becoming effective

• GASB 94, Public-Public and Public-Private Partnership and Availability Payment Arrangements
• GASB 96, Subscription-Based Information Technology Arrangements

GASB proposals on new disclosure requirements and an update on GASB’s ongoing projects

Update on matters affecting your upcoming financial statement and federal funds Single Audit

Common errors seen in submissions to GFOA’s Certificate of Achievement for Excellence in Financial Reporting Award Program