PDF-Compensated Absences Policy Authority GASB Statement N

34 GASB Codification Section C60 State of North Carolina Personnel Manual Effective Date 7195 revised 7101 revised 63003 bonus leave calculations revised 42004 revised 30107 revised 60109 Policy The maximum amount of vacation leave that may be carrie. 29. th. Annual LA GFOA Fall Conference. October 4, 2012 Baton Rouge Crowne Plaza. Presented by Tim Green, CPA. Allen, Green & Williamson, LLP. Must commute monthly from Mars? Yes No. Must consider GASB to be a sovereign nation in . Present,. and Future. The views expressed in this presentation are those of the GASB Chairman, Vice Chairman, and Director. Official positions of the GASB on accounting matters are determined only after extensive due process and deliberation.. Key points (UAC 3.1.3). Instructors retain discretion over class attendance at all times.. Excused absence policy governs those absences that . must. be excused, not those that . may. be excused, which remain the discretion of the faculty member.. Sheralin Klinthong, Associate Director SFSR, CO. Liezl Sangalang, Senior Audit Manager, KPMG LLP. Karla Farrington-Weddle, KPMG LLP. Learning Objectives . Assess the financial statement impact of GASB No. 68 to CSU . 2012 ANNUAL MEETING. GASB UPDATE. Presented by:. Matthew Pehle, CPA. Sikich LLP. 1415 W. Diehl Road. Suite 400. Naperville, IL 60563. (630) 566-8536. mpehle@sikich.com. . GASB UPDATE. GASB Statements to be Implemented. GASB Pronouncement Update. Statement No. 65, . Items Previously Recorded as Assets and Liabilities . Statement No. 67, . Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25 . June 30, 2012. GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions. Summary of GASB Updates. Effective Dates – Recently Issued GASB Standards. June 30, 2013. Presenters:. Shelley Johnson. Foster & Foster. System Actuary for LASERS and TRSL. Artie Fillastre. LASERS. Chief Financial Officer. . Afillastre@lasersonline.org. Charlene Wilson. TRSL. Chief Financial Office. GASBO. Presented by . Paul E. Glick. Glick Consulting Group. What I Shall Do. I will touch upon:. GASBS 60, 61, 62, 66, 67 & 68, 69 & 70. I . will . show you what is coming one of these days. Training. . June 21, 2017. Agenda. Introductions. CAFR/Single Audit Update. Single Audit . Closing Process. New GASB’s. Issues. Financial Accounting & Reporting Section. Staff. Michael Powell, CPA. January 25, 2017. Agenda. Overview of Issue. Current GA Language. Background. Student-Athlete Surveys. Faculty Surveys. Enhanced Athletic Department Procedures. Ideas to Strengthen Faculty Procedures. Timothy J. Pellerin . Amanda Yoder. Looking at the data. The attendance rate for XYZ Middle school was 96.4% in the . 2017-2018sy. That is a 1.6% drop from the previous year due to there being 48 students who had excessive absences, excluding 5 for medical reasons therefore we need to put some tier1, tier 2 & tier 3 supports in place to address the absenteeism concerns from the division.. Thursday, February 4. th. , 2021 . GASB Statement No. 87 Objectives. GASB 87 Defined. Why Change?. Why is the reporting for Leases Changing:. Currently, there are two separate types of leases. . ". Capital Leases" are those leases that meet certain criteria as set forth in FASB Statement No. 13. These leases are recorded on the financial statements as an asset (for the underlying item being leased) and a lease liability (for the remaining future lease payments). . Claire Arnold. , Associate Vice . Chancellor for . Fiscal Affairs . Brad Freeman, Division Director. Office of Fiscal Affairs. USG Interact Conference. September 12, 2018. GASB Statement 83 . “Certain .