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CBaR Bulletins
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CBaR Bulletins

American Recovery and Reinvestment Act (ARRA)

The American Recovery and Reinvestment Act (ARRA) was passed by the U.S. Congress and signed by the President on February 17, 2009. The bulk of the Act’s education funding will go towards meeting K-12 needs, though $30.8 billion of the Act has been designated to increase college affordability.  Download this Bulletin


GASB 54 - Fund Type Classifications

The Governmental Accounting Standards Board (GASB) is a private, non-profit group that establishes accounting and financial reporting standards for government with the support of the Financial Accounting Foundation. In February 2009 the Governmental Accounting Standards Board (GASB) published Statement No. 54 that addressed the pronouncement of a new fund balance classification system to clarify existing governmental fund type definitions. Download this Bulletin


GASB 35 - Higher Education Fiscal Accounting Reporting

GASB Statement No. 35 is an amendment to GASB Statement No. 34, which solidified the long-term perspective of state and local governments, expanded their public accountability of districts, and increased scrutiny of governmental priorities and finances. Download this Bulletin


GASB 39 - Component Units

GASB Statement No. 39 is an amendment of GASB Statement No. 14, The Financial Reporting Entity, issued in June 1991. GASB 39 requires the governments and organizations identified above to discretely present financial information of component units in each of the financial statements addressed most recently in GASB 35 and, in so doing, allows for greater governmental financial transparency. Download this Bulletin

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