Author: Danny Sklenicka

In its April 2024 meeting, the Governmental Accounting Standards Board (GASB) approved the issuance of Statement No. 103 regarding changes to the financial reporting model.  The new standard will revise and build upon the requirements in GASB Statement No. 34. The full standard will ultimately be published on the GASB’s website.  Key changes in the … Continued

Subscription-based information technology arrangements (SBITAs) allow governments to benefit from the use of IT software without maintaining a perpetual license or title to the software, which is beneficial to both the government and the vendor.

Enrollment in America’s colleges and universities fell again in spring 2022. Enrollment declines have persisted since spring 2018 and the declines have only steepened.

In this article, we will examine the issues governments still face and will focus on the opportunities as we look to emerge from the COVID-19 pandemic.