Triple digits here we come! GASB’s new guidance on risk and uncertainties disclosures requires governments to assess various vulnerabilities in the governmental environment. This session will provide details on concentrations and constraints, two key aspects of the guidance, and explore scenarios that may lead to a disclosure. This session will also update participants on the long anticipated financial reporting model project and share what made the final cut regarding changes to governmental funds, proprietary funds, management’s discussion and analysis and more!