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Public Sector Archive

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GASB 103 Proprietary Fund Statement of Activities: Key Reporting Changes and Implementation Guidance

Written by Lauren Hausner, CPA, CGFM What Is GASB Statement No. 103? GASB Statement No. 103, Financial Reporting Model Improvement… Read More

Understanding Fraud: Themes, Schemes, and Prevention Means

There are reoccurring trends when it comes to fraud, no matter what organization or business sector you review. Here's what to keep an eye on. Read More

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Comprehensive Overview of Section 889 for Not-for-Profit Federal Contractors and Grant Recipients

The Office of Management and Budget (OMB) recently issued Frequently Asked Questions regarding the implementation of Section 889(b… Read More

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Clarifying the Methods of Noncompetitive Procurements to Help Ensure Compliance with U.S. Government Regulations

This post originally appeared on the Humentum blog. Procurement policies are in place in organizations to help prevent fraud, wast… Read More

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2019 Compliance Supplement – A Summary of Major Changes: What Auditees Need to Know

Each year, the Office of Management and Budget (OMB) issues a 2 CFR Part 200, Appendix XI Compliance Supplement (Compliance Supple… Read More