More Changes To Governmental Financial Statements
你是采用收付实现制还是公认会计准则(GAAP)制来编制财务报表, the Government Accounting Standards Board (GASB) Statement No. 84 Fiduciary Activities will likely impact you. 《比较靠谱的赌博软件》旨在改进对州和地方政府关于为会计和财务报告目的确定和报告受托活动以及必须披露对受益人的负债的指导.
GASB 84 covers three types of activities: fiduciary component units, 不属于组成单位的养恤金和其他离职后福利安排以及诸如养恤金信托基金等其他信托活动, investment trust funds, private-purpose funds and custodial funds. 新规定适用于12月11日以后开始的报告期间. 31, 2018. 因为现在正在实施新的要求，对信托活动进行分类, it’s important to understand the changes. Read on for greater understanding of GASB 84.
Knowledge Is Power
There are several different facets of GASB 84, some of which will impact Ohio governmental entities more than others. Areas such as fiduciary component units, investment trust funds, 报告政府保持对资产控制的养老金和opeb可能不属于俄亥俄州的许多政府实体. 然而，熟悉所有的报告需求仍然是一个好主意.
Also Read: 所有政府机构应执行或更新的六项政策和程序
Activities that do not fall into the categories of component units, 投资信托基金或养老金和公开发行债券被认为是受托人 all 与活动相关的资产符合下列标准之一:
- The assets are controlled by the government. To be in control, 政府必须持有资产或有能力指挥资产的使用, exchange, 或资产的使用方式为指定的或预期的接受者提供利益.
- 与该活动相关的资产并非来自政府唯一的自有收入来源, from government-mandated, non-exchange transactions or voluntary, non-exchange transactions with the exception of pass-through grants. 此外，政府不能有行政干预或直接的财政干预. 自有来源的收入包括交换和类似交换的收入(例如, water and sewer charges) and investment earnings. 自有来源的收入还可以包括派生税收收入(如销售税和所得税)和征收的非外汇收入(如财产税)。.
- In addition to the items above, assets:
- 必须通过政府本身不是受益人的信托来管理吗, 按照信托条款致力于向受助人提供利益，而资产必须受到政府债权人的法律保护.
- Must be for the benefit of individuals and/or organizations, 政府对这些资产没有行政或直接的财务参与.
对大多数政府而言，这些资产/资源可分为两类其他信托活动:
- Private Purpose Trust Funds
这些表格可用于报告退休金信托基金或投资信托基金中未适当报告的信托安排，该信托基金的本金和收入由个人受益, private organizations or other governments. These should be used when a trust agreement is in place where specific benefits accrue to specific individuals, organizations or governments.
- Custodial Funds (formerly Agency Funds)
这些通常不涉及正式的信托安排，也不符合上述任何信托安排的资格. 这些情况包括政府作为资金托管人的活动. 许多政府目前使用基金来说明将托管资金与政府资金结合起来的活动.g., payroll withholdings). 政府必须对这些活动进行分类，以排除政府持有的任何资产中的政府部分. 托管基金会计可能会对俄亥俄州的实体产生最大影响.
Changes To The Statement Of Fiduciary Net Position
《比较靠谱的赌博软件》对本财务报表内私人目的信托基金的报告不会产生重大影响. 以前的“代理基金”报告了所持有的所有资产，并由流动负债抵消，余额报告为代表其持有资产的一方的负债. However, “托管基金”现在只会在发生迫使政府支付信托资源的事件时报告负债. 当对信托资源有需求或没有进一步行动时，就会发生迫使政府支付信托资源的事件, approval, 或受益人要求采取或满足解除资产的条件. 资产和负债的净差额将被报告为净头寸, a first for fiduciary funds of this type.
Changes To The Statement Of Change In Fiduciary Net Position
This statement will continue to report additions and deductions, however will now include this for Custodial Funds. Additional changes include the requirement of governments to display:
- Investment earnings
- Investment costs (separate from administrative costs)
- Net investment earnings
- Disaggregated deductions by type, including any administrative costs
There is an exception for Custodial Funds. 如果收到的资源通常预计将持有三个月或更短的时间，则可以报告单个累计的增减总额.
Prepare For GASB 84
- 确定可能属于信托安排类别的活动
- Gather any contracts, trust agreements, ordinances, resolutions or other documents that explain the source of the assets
- Consult with other departments that help manage the assets
- Summarize
- Who/what provided the resources
- The purpose of the resources
- Who are the beneficiaries of the resources
- 保留所有这些文件，以便将来编制财务报表和审计
- Start early!
政府需要在基本财务报表的信托基金财务报表部分报告信托活动，其中包括信托净头寸表和信托净头寸变动表. 如果您需要解释和实施gab 84指南的帮助， contact a member of Rea’s government services team.
By: Chad Welty, CPA (Medina office)