Fiduciary Activities

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Since the effective date of GASB Statement No. 84, Fiduciary Activities, in 2018, some governments have had difficulty in identifying fiduciary activities, including fiduciary component units, for accounting and financial reporting purposes. This session will provide a review of the GASB guidance and focus on the more than fifty-five Implementation Guide questions and answers that GASB has issued to assist governments with properly identifying, accounting, and reporting for these types of activities.

Speakers

Diane Allison, CPA, CGMA, CGFO

Diane Allison, CPA, CGMA, CGFO

Assistant Legislative Auditor and Director of Local Government Services, Louisiana Legislative Auditor

Tracie L. McCreary

Tracie L. McCreary

Chief Technical Specialist, Local Government Services, Ohio Auditor of State

Kela Pryor

Kela Pryor

Controller, Fulton County, GA