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    GASB Statement on Certain Risk Disclosures (Jan. 8, 2024)

    Governmental Accounting Standards Board (GASB) Statement No. 102 on Certain Risk Disclosures. This Statement will require government entities to disclose in financial statements concentrations or constraints that may limit their ability to acquire resources or control spending, along with assessments of their vulnerability to a substantial impact and the likelihood that events associated with the concentration or constraints have occurred, begun to occur, or are more likely to occur within 12 months of the financial statement. The requirements of the Statement are effective for fiscal years beginning after June 15, 2024, and earlier application is encouraged.  

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    Compliance & Risk Management | Compliance Programs, Policies & Procedures | Risk Management