This two CPE course will get you (or your clients) ready to implement GASB Statement Nos. 94 (Public-Private and Public-Public Partnerships and Availability Payment Arrangements) and 96 (Subscription-Based Information Technology Arrangements). Those two statements have been amended by GASB Statement No. 99 (Omnibus 2022). Hear the important elements of all three statements and how the statements interrelate. Also, understand some important policies, procedures, and operational elements you may need to consider as you or your clients implement the Statements.
Publication Date: March 2023
Topics Covered
- GASB-94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
- GASB-96, Subscription — Based Information Technology Arrangements
- GASB-99, Omnibus 2022 — Impact on GASB-94 and 96
- Policies, procedures and other things to consider while implementing
Learning Objectives
- Identify the provisions of GASB Statement Nos. 94, 96 and 99
- Recognize the various provisions of how the statements interrelate
- Identify policy, procedure and operational changes that you or your clients may need to consider as part of implementing the statements
- Recognize how to implement GASB Statement Nos. 94 (Public-Private and Public-Public Partnerships and Availability Payment Arrangements) and 96 (Subscription-Based Information Technology Arrangements)
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Accounting (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Eric S. Berman
Eric S. Berman, MSA, CPA, CGMA, has over 30 years of governmental accounting and auditing experience. Until he retires from the firm on April 30, 2025, he serves as a Government Advisory Services Partner with Eide Bailly LLP. Before Eide Bailly LLP, he was a quality control principal with a public accounting firm in California.
Eric is the author of the Governmental Library for preparers for CCH. The Government Library also offers in-depth, interpretive guidance. In addition to the Governmental GAAP Guide, users can access CCH’s Governmental GAAP Practice and Disclosures Manual and the Governmental GAAP Update Service.
Eric’s public-sector experience includes being a Deputy Comptroller for the Commonwealth of Massachusetts from 1999 to 2010, and the Chief Financial Officer of the Massachusetts Water Pollution Abatement Trust from 1994 to 1999. Eric is a licensed CPA in Massachusetts. He obtained an M.S. in Accountancy from Bentley University. Eric currently serves on the Association of Government Accountants (AGA)’s Financial Management Standards Board (FMSB). Eric is also a past National Treasurer of AGA, serving from July 1, 2022, to June 30, 2023. He also recently co-chaired AGA’s leadership development committee and served on the finance and budget committee. Eric previously represented the AGA as the Vice Chairman of the Government Accounting Standards Advisory Council to the GASB. He also chaired the AGA’s Audit Committee and previously, the FMSB. He was also a previous chair of the American Institute of Certified Public Accountants (AICPA’s) Governmental Performance and Accountability Committee and is a former member of the AICPA’s State and Local Government Expert Panel. Eric was a member of the GASB’s task force reexamining the state and local governmental financial reporting model and has served on previous GASB task forces and working groups assisting in developing and implementing standards.
Eric is also a past member of the California Society of CPAs' Governmental Accounting and Auditing Committee and is past chair of the same committee for the Massachusetts Society of CPAs. He was also the founder and treasurer of a not-for-profit performing arts organization in Pennsylvania. Eric is frequently called upon to consult and train state and local governments throughout the country on governmental accounting and auditing. Eric shuttles between Massachusetts and Washington, DC.
Eric is also a past member of the California Society of CPAs’ Governmental Accounting and Auditing Committee and is past chair of the same committee for the Massachusetts Society of CPAs. He was also the founder and treasurer of a not-for-profit performing arts organization in Pennsylvania. Eric is frequently called upon to consult and train state and local governments throughout the country on governmental accounting and auditing.