CPA Practice

JANUARY 11, 2024

The new statement is meant to provide financial statement users with information about certain risks when circumstances make a government vulnerable to a heightened possibility of loss or harm. GASB Statement No. Concentrations and constraints may limit a government’s ability to acquire resources or control spending.

financial statements 105

financial statements Control Spend Government accounting standards 105

Withum

AUGUST 19, 2024

GASB 102 requires state and local governments to disclose material concentrations and constraints in the notes of the financial statements. GASB concluded that “impact” conveys a financially disruptive effect on the normal functioning of government.

financial statements 52

financial statements Control Spend Government accounting and finance 52

CPA Practice

OCTOBER 23, 2023

Spend & expense management solutions increase visibility into cash-flow, providing real-time data and identifying potential roadblocks before they happen. These solutions also help enforce budgets, which can further control spend and improve cash flow. Real-time data provides the inputs needed for accurate forecasts.

Technology 115

Technology audit Expense Management Control Spend 115