25
MAY
2014

Florida Auditor General Draft 2014 Rules: Chapter 10.850

The Florida Auditor General has released a draft of their proposed 2014 rules (Chapter 10.850 – Audits of Charter Schools and Similar Entities, Florida Virtual School and...
25
MAY
2014

Florida Auditor General Draft 2014 Rules: Chapter 10.550

The Florida Auditor General has released a draft of their proposed 2014 rules (Chapter 10.550 – Local Governmental Entity Audits) which will be effective for the...
23
APR
2014

GASB 68: Unforeseen Modified Audit Reports for Employers Participating in a cost-sharing multiple-employer Pension Plan

GASBS 68 – Accounting and Financial Reporting for Pensions – an amendment of GASB Statement No. 27 is effective for financial statements beginning after June...
29
MAR
2014

GASB 67 – Disclosure Changes for Single Employer Plans

Here are a few new disclosures required under GASB 67… Regarding investment policies: 1) Procedures and authority for establishing and amending investment policy...
27
MAR
2014

GASB 67 & 68 Implementation Toolkit

GASB Statement No. 67, Financial Reporting for Pension Plans, revises existing guidance for the financial reports of most pension plans for state and local governments....
05
DEC
2013

According to the GFOA, an expected rate of return of 7.75% is in line with market consensus.

According to the December 5, 2013 GFOA newsletter: The latest Milliman Public Pension Funding Study results indicate that most plans have set their interest rate...
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