- A government is accountable for the services provided to taxpayers and for the way that it uses its resources to provide those services. One way to enhance accountability is to form an audit committee.
- On July 2, 2013, the United States Department of Treasury announced that there would be a delay of the information reporting requirements and Large Employer Shared Responsibility provisions of the ACA until 2015. This one year delay was confirmed in Internal Revenue Service (IRS) Notice 2013-45 issued on July 9, 2013.
- Over the past decade, we have seen instances where governmental subdivisions (including independent school districts) have designed "severance pay" programs that have resulted in less than favorable tax treatment to its employees.
- This series will help you see eye to eye with your IT department as you discover the ways in which IT controls can help your organization’s finance activities. Each quarter, a new webcast will be introduced with each presentation for viewing at your convenience.
- Based on inquiries to the Financial Accounting Standards Board (FASB) on which entities will be within the scope of the draft Private Company Decision-Making Framework: A Guide for Evaluating Financial Accounting and Reporting for Private Companies (the “Guide”), FASB has issued proposed guidance on the definition of public business entities.
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