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...
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...
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...
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...
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...
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...
05
DEC
2013

FDOT Reimbursement Rate Audit – 2013 changes

Effective with the 2013 reimbursement rate audits, the Florida Department of of Transportation will reimburse the costs...
04
NOV
2013

“Availability” and Governmental Fund Revenue

  According to GASB codification Section 1600.106, the following excerpt attempts to explain the...
12
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