PPT-The Audit Guide, GASB 75, and Federal Award Compliance

under the Uniform Guidance February 22 2017 as presented by Royce Townsend CPA amp Andrew Park CPA TODAYS OBJECTIVES The audit guide current updates and possible updates for the future. 1. Bureau of Indian Affairs. National Business Center. Office . Of Internal Evaluation & Assessment . Audit . Liaison Office (ALO). 2. Michael . Oliva. , Director. Office of Internal Evaluation and Assessment. The Super Circular. Presented by: . William Blend, CPA, CFE. Topics. Overview of Super Circular. Updates to Single Audit Requirements. Data Collection Form. It’s Here – The Super Circular. OMB - 2CFR Chapter 1 and Chapter II,. Mortgagees. A Governmental Audit Quality Center Web Event. January 6, 2012. Administrative Notes. Troubleshooting Tips . No Audio?. Ensure that your computer speakers are turned on and turned up.. Check to ensure that audio streaming is enabled on your computer.. Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. An . Auditee Perspective. A Governmental Audit Quality Center Web Event. Administrative Notes. Please ensure your pop-up blocker is disabled.. Note the interactive toolbar at the bottom of your screen. . Greg Gaskins, Sharon Edmundson. July 18, 2017. Issues of the LGC - 2017. Pension . and OPEB . Liabilities. DAAC . and “The Solvency Fund. ”. The . LGC “Unit Letter Process” and debt . approval. Presenters:. Shelley Johnson. Foster & Foster. System Actuary for LASERS and TRSL. Artie Fillastre. LASERS. Chief Financial Officer. . Afillastre@lasersonline.org. Charlene Wilson. TRSL. Chief Financial Office. June 30, 2012. GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions. Summary of GASB Updates. Effective Dates – Recently Issued GASB Standards. June 30, 2013. Workshop 2015. GASB 68. New reporting requirement that will affect this year’s audit. It is highlighted in the audit contract.. Purpose is improve the accounting . and financial reporting by state and local governments for . Gasb 67 financial . reporting. Employee’s Retirement System of Georgia (ERSGA). November 5, 2015. GEORGIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (GASBO) . AUGUSTA GA. Presenters: Flavia Peynado and Carlton Lenoir. October 2018 BAR. Sabra Sand and Grace Jimenez. Basis . GASB 68. covers all retirement plans through DRS. PERS 1,2 and 3. TRS 1,2, and 3. Measurement date is one year behind. GASB 73. covers TIAA-CREFF supplemental portion. Heather Acker, CPA, Partner. December 4, 2014. Document link and effective date. OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards . “Uniform Grant Guidance (UGG)” . Thursday, February 4. th. , 2021 . GASB Statement No. 87 Objectives. GASB 87 Defined. Why Change?. Why is the reporting for Leases Changing:. Currently, there are two separate types of leases. . ". Capital Leases" are those leases that meet certain criteria as set forth in FASB Statement No. 13. These leases are recorded on the financial statements as an asset (for the underlying item being leased) and a lease liability (for the remaining future lease payments). . An . Auditee Perspective. A Governmental Audit Quality Center Web Event. Administrative Notes. Please ensure your pop-up blocker is disabled.. Note the interactive toolbar at the bottom of your screen. .