The purpose of this document is to provide policy and guidance for Boulder campus financial resource management as directed by the University of Colorado Administrative Policy Statement (APS) 4058, ...

The Governmental Accounting Standards Board released an updated standard Tuesday to improve some of the main components of the financial reporting model for state and local governments. GASB Statement ...

All resources (revenues) of an institution are initially classified as either unrestricted or restricted. This concept is applied to all of the fund groups, though particularly the current funds. From ...

The Federal Accounting Standards Advisory Board (FASAB) has issued a new interpretation that clarifies that federal accounting standards provide that debt cancellation is a nonexchange activity that ...

New reporting requirements for state and local governments offering defined benefit pension plans significantly increase the extent to which government employers, pension plans, and the related ...

The above financial statements have been condensed from the audit report setting forth the opinion of the independent Certified Public Accountants engaged by the Authority. The report is available for ...