Accounting and Financial Reporting

Accounting and Financial Reporting

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Finding the Balance 8/1/2025 GFR Article
It’s Been a Minute 8/1/2025 GFR Article
Taking the Pulse of Local Government Finance 7/15/2025
Finding the Balance: Rethinking Materiality in Government Accounting 6/19/2025 Research Report
Arrested Development 6/1/2025 GFR Article
The Speed We Need 6/1/2025 GFR Article
The Speed We Need: Unlocking the Secrets of the Accelerated ACFR 4/14/2025 Research Report
GASB 101 Compensated Absences Tool – FIFO and LIFO Results Members only 4/9/2025 Tool/Template
The Art and Necessity of Writing Fiscal Notes 4/1/2025 GFR Article
Flight Plans: Recognizing and accounting for different types of PILOTs 4/1/2025 GFR Article
GAAFR Appendix D 3/27/2025 Tool/Template
Governmental Accounting for Non-Accountants For purchase 3/25/2025 On-Demand
Accounting for Debt-Funded Capital Assets For purchase 2/3/2025 On-Demand
Comp Time: New Standard on Compensated Absences Becomes Effective 2/1/2025 GFR Article
Background for Governmental Accounting and Financial Reporting For purchase 12/1/2024 On-Demand
Demystifying Compliance in Federal Grants Management 12/1/2024 GFR Article
104 and More 12/1/2024 GFR Article
Getting a Makeover: GASB Spruces Up a Quarter-Century Old Financial Reporting Model Without Disruptive Change 10/1/2024 GFR Article
Uniform Grants Guidance 10/1/2024 GFR Article
A Vision for Next Generation Financial Reporting 10/1/2024 GFR Article
The Hard Truth on Soft Assets 10/1/2024 GFR Article
Conversions and Consolidations For purchase 9/1/2024 On-Demand
GASB 101 Compensated Absences Tool – Sick Leave Members only 8/8/2024 Tool/Template
The Survey Says 8/1/2024 GFR Article
Rethinking Financial Reporting 8/1/2024 GFR Article
Wholistic Departmentalization: Stand-Alone Financial Reporting for Government Departments 8/1/2024 GFR Article
Understanding Single Audits For purchase 8/1/2024 On-Demand
Generally Accepted Accounting Principles for Grants For purchase 8/1/2024 On-Demand
Federal Assistance Uniform Guidance (UG), Cost Principles, and Allowable Costs For purchase 8/1/2024 On-Demand
GASB 100 Illustration of Reporting Changes to and within the Financial Reporting Entity 6/3/2024 Tool/Template
Getting Ghosted 6/1/2024 GFR Article
Why GFOA is Rethinking Financial Reporting 5/29/2024 Research Report
Timely Accounting Discussions: Changes to Uniform Guidance 2024 5/28/2024 Video Recording
Timely Accounting Discussions: GASB 100 "Ghost Columns" 5/28/2024 Video Recording
GASB 102 and More Disclosure for You 4/1/2024 GFR Article
10 Steps to Program or Service Costing 2/1/2024 GFR Article
Inside Stories #3: Financial Reporting for Activity with Blended Component Units 2/1/2024 GFR Article
Governmental Accounting, Auditing, and Financial Reporting (GAAFR) | 2024 Blue Book 1/29/2024 Publication
Inside Stories #2: Accounting and Financial Reporting When Multiple Governments Within One Financial Reporting Entity Are a Single Employer for a PEB Plan 12/1/2023 GFR Article
The Importance of Protecting Auditor Independence 12/1/2023 GFR Article
Preexisting SBITA with Prepayment 10/9/2023 Tool/Template
Inside Stories #1: Distinguishing Between Internal Cash Flows and Internal Resource Flows 10/1/2023 GFR Article
Timely Accounting Discussions: Lease & SBITA Prepayment Accounting 9/14/2023 Video Recording
Timely Accounting Discussions: Accounting for the Opioid Settlement Payments 9/5/2023 Video Recording
Net Investment in Capital Assets Calculation Template 8/18/2023 Tool/Template
Timely Accounting Discussions: Legacy Lease Accounting 8/1/2023 Video Recording
Just Go with the Flow—Cash Flow Reporting 8/1/2023 GFR Article
Tips for Powerhouse Dashboards 8/1/2023 GFR Article
Subscription Supposition: A Look at Practical SBITA Examples 6/1/2023 GFR Article
Accounting for Capital Assets: A Guide for State and Local Governments (second edition) Apple e-book 5/3/2023 e-Book
Accounting for Capital Assets: A Guide for State and Local Governments (second edition) For purchase 5/3/2023 Publication
Accounting for Capital Assets: A Guide for State and Local Governments (second edition) Amazon e-book 5/3/2023 e-Book
SBITA Examples Assumptions 5/2/2023 Tool/Template
SBITA Examples Tool 5/2/2023 Tool/Template
10 Steps to Managing Grants Effectively 4/1/2023 GFR Article
Cost Allocation Materials 3/22/2023 Tool/Template
Sustainable Funding Practices for Defined Benefit Pensions and Other Postemployment Benefits (OPEB) 3/3/2023 Best Practice
Attention Required…STAT! 2/1/2023 GFR Article
Whose Rules Rule? 12/1/2022 GFR Article
Timely Accounting Discussions: Coronavirus State and Local Fiscal Recovery Funds GAAP vs. Grant Rules 11/21/2022 Video Recording
Timely Accounting Discussions: Secondary Post Employment Benefit Trusts 11/21/2022 Video Recording
Journal Entry Examples: Interest During Nonpayment Period Members only 10/31/2022 Tool/Template
A Beginner's Guide to Internal Controls 10/1/2022 GFR Article
Ratio Analysis, Simplified 10/1/2022 GFR Article
Theory in Practice? GASB's New Concepts Statement on Note Disclosures ... and a Proposal for More Notes! 10/1/2022 GFR Article
Internal Control Deficiencies in Audits 9/1/2022 Best Practice
Departmental Reports and Supplementary Information 9/1/2022 Best Practice
Fund Accounting Applications 9/1/2022 Best Practice
Grants Administration 9/1/2022 Best Practice
Internal Control Environment 9/1/2022 Best Practice
Internal Control for Grants 9/1/2022 Best Practice
SEFA Preparation 9/1/2022 Best Practice
Indirect Cost Allocation 9/1/2022 Best Practice
Periodic Disclosure and the Annual Comprehensive Financial Report 9/1/2022 Best Practice
Internal Control and Management Involvement 9/1/2022 Best Practice
Modernizing Internal Control Checklists in State and Local Governments 8/1/2022 GFR Article
GASB 101. Literally. 8/1/2022 GFR Article
Masquerade—Impersonating Analysis in MD&A 6/1/2022 GFR Article
Puzzling Pieces: Component Unit Identification, Classification, Disclosure, and Display 4/1/2022 GFR Article
From Confusing to Cringe-Worthy: Errors Made in Calculating Net Investment in Capital Assets 2/1/2022 GFR Article
Deferred Maintenance and Pensions—Is One Like the Other? Members only 12/1/2021 GFR Article
When Sequence Counts: Benford's Law Can Help You Detect Fraud 12/1/2021 GFR Article
Timely Tidbits: GASB98 and a First Peek at Leases in ACFRs 12/1/2021 GFR Article
Disaster Recovery for Technology 10/1/2021 Best Practice
Whistleblowing 10/1/2021 Best Practice
Meeting and Exceeding Minimum GAAP Financial Reporting Requirements 10/1/2021 Best Practice
Policies and Procedures Documentation 10/1/2021 Best Practice
Measuring the Full Cost of Government Service 10/1/2021 Best Practice
The Benefits and Challenges of Transparency Websites 10/1/2021 GFR Article
Issuing Financial Statements Faster 10/1/2021 GFR Article
Are We There Yet? Implementing GASB 87 for Existing Lease Contracts 10/1/2021 GFR Article
Visualizing Data for Residents of Los Angeles 8/1/2021 GFR Article
Ch-Ch-Ch-Changes 8/1/2021 GFR Article
Superpowers and Secret Agents 6/1/2021 GFR Article
Elected Official’s Guide: Managing Your Community's Assets: Capital Planning & Debt E-Book For purchase 4/21/2021 e-Book
Elected Official’s Guide: Managing Your Community's Assets: Capital Planning & Debt For purchase 4/21/2021 Publication
Elected Official’s Guide: Managing Your Community's Assets: Capital Planning & Debt Set For purchase 4/21/2021 Publication Set
Budgetary Accountability: Why, Why, Why? 4/1/2021 GFR Article
GFOA Encourages Government Finance Community and Media Partners to End the Use of the Acronym for the Comprehensive Annual Financial Report 3/9/2021 News Release
Proper Referencing of the Comprehensive Annual Financial Report - An Inclusivity Concern 3/6/2021 Policy Position
Forever Leases Members only 2/1/2021 GFR Article
LIBOR's Coming Extinction 12/1/2020 GFR Article
2020 Award for Excellence Winner: State of South Dakota 12/1/2020 GFR Article
Elected Official's Guide: Understanding Fiscal Health For purchase 11/11/2020 Publication
Elected Official's Guide: Understanding Fiscal Health E-Book For purchase 11/11/2020 e-Book
Elected Official's Guide: Understanding Fiscal Health Set For purchase 11/11/2020 Publication Set
Journal Entry Examples: Leases Members only 10/1/2020 Tool/Template
25 Years on the Air: The Story of GFOA's Annual Governmental GAAP Update 10/1/2020 GFR Article
Learning Lots about Leases Members only 10/1/2020 GFR Article
Disaster Recovery Cost Documentation 9/25/2020 Best Practice
Timely Financial Reporting 9/25/2020 Best Practice
Popular Reporting of Financial Information 9/25/2020 Best Practice
Internal Audit Function 9/25/2020 Best Practice
Journal Entry Examples: PPPs and APAs Members only 8/1/2020 Tool/Template
The New Normal: Monitoring Subrecipients Under the Uniform Guidance Requirements Members only 8/1/2020 GFR Article
Let's Be Partners Members only 8/1/2020 GFR Article
Introducing the New Edition of Governmental Accounting, Auditing, And Financial Reporting 6/16/2020 Podcast
Gentle Reminders for Times that Are Not Members only 6/1/2020 GFR Article
10 Steps to Creating a Good PAFR Members only 6/1/2020 GFR Article
Nurturing Relationships and Modernizing Internal Controls Members only 6/1/2020 GFR Article
Journal Entry Examples: Sales and Pledges of Receivables and Future Revenues Members only 6/1/2020 Tool/Template
Budget in the Language of Accounting Members only 2/1/2020 GFR Article
Kansas City Identifies Four Key Factors to a Successful Online Transparency Project Members only 2/1/2020
The City of Minneapolis Upgrades Its Online Financial Transparency Members only 12/1/2019 GFR Article
A Guide to Online Financial Transparency 12/1/2019 GFR Article
A Timeless Question about the Timeliness of Financial Reporting 12/1/2019 GFR Article
Open Data in Los Angeles Office of the Controller Members only 10/1/2019
The Names Have Been Changed... Members only 10/1/2019 GFR Article
We've Seen the Future and It Looks Like ... Leases Members only 8/1/2019 GFR Article
How to Create an Excellent Popular Financial Report Members only 8/1/2019 GFR Article
Caught in the Middle: Issuer Accounting for Conduit Debt Members only 6/1/2019 GFR Article
Got You Covered! Members only 4/1/2019
GFOA Leases Tool Members only 3/20/2019 Tool/Template
Contract Issues For Governmental Audits 3/19/2019 Publication
Audit Procurement 3/8/2019 Best Practice
Basis of Accounting versus Budgetary Basis 3/8/2019 Best Practice
Departmental Reports and Management's Discussion and Analysis 3/8/2019 Best Practice
Control Over Items That Are Not Capitalized 3/8/2019 Best Practice
Offering Statements and the Independent Auditor's Role 3/8/2019 Advisory
Nonauthoritative Considerations in the Preparation of an Annual Comprehensive Financial Report 3/8/2019 Best Practice
Get the Concept? Members only 2/1/2019 GFR Article
Estimated Useful Lives of Capital Assets 1/1/2019 Issue Brief
Modified Approach for Infrastructure Reporting 1/1/2019 Issue Brief
A Conceptual Model and a Model Concept Members only 12/1/2018 GFR Article
eXtensible Business Reporting Language Members only 10/10/2018 GFR Article
Website Posting of Financial Documents 9/28/2018 Best Practice
Accounting and Financial Reporting for Fiduciary Activities 9/28/2018 Advisory
Mandating Specific Technologies for Financial Reporting and Disclosure Purposes 9/28/2018 Policy Position
Accounting for Leases 9/28/2018 Advisory
Discussing the COA Award Sections with the Most Frequently Cited Deficiencies Members only 8/1/2018 GFR Article
A Very Long List Members only 6/1/2018 GFR Article
Resource Tool: Development of a Travel Policy 5/5/2018 Tool/Template
Following Suit Members only 4/1/2018 GFR Article
Making the Transition to GASB's Codification from the Original Pronouncements Members only 2/1/2018 GFR Article
Ensuring Other Postemployment Benefits (OPEB) Sustainability 1/22/2016 Best Practice
Tax Abatement Transparency 1/22/2016 Best Practice
Fund Balance Guidelines for the General Fund 9/30/2015 Best Practice
Internal Control Framework 9/30/2015 Best Practice
Establishing a Grants Administration Oversight Committee 1/31/2015 Best Practice
Multiple Auditors 9/30/2014 Best Practice
The Role of the Actuarial Valuation Report in Plan Funding 2/28/2013 Best Practice
Pricing Internal Services 2/28/2013 Best Practice
Procuring Actuarial Services 10/31/2012 Best Practice
Special Revenue Funds Used for Budgeting, but Not Financial Reporting 10/31/2012 Advisory
Working Capital Targets for Enterprise Funds 2/28/2011 Best Practice
The GASB Should Not Set Standards For Fiscal Sustainability Reporting 6/8/2010 Policy Position
Audit Committees 10/17/2008 Best Practice
Inventories of Tangible Capital Assets 2/28/2006 Best Practice
Capitalization Thresholds for Capital Assets 2/6/2006 Best Practice
The Use of Trend Data and Comparative Data for Financial Analysis 2/28/2003 Best Practice
Performance Measurement and the Governmental Accounting Standards Board 6/18/2002 Policy Position
Opposition to Proposals to Increase the Materiality Threshold Used in the Financial Statement Audit 10/27/2000 Policy Position
Municipal Solid Waste Management and Full-Cost Accounting 6/30/1998 Best Practice
Securities Lending Transactions in Financial Statements 1/31/1998 Advisory
Amending the Single Audit Act 6/7/1994 Policy Position
Service Efforts and Accomplishments Reporting 6/23/1993 Policy Position
GASB Measurement Focus/Basis of Accounting Project 5/3/1988 Policy Position
The Financial Accounting Foundation Board of Trustees Should Provide Governmental Trustees and State and Local Government Associations with Meaningful Input on GASB Appointments Policy Position

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