[ACFR-contacts-news] Gold Star Dates: GASB 94/96 Training

Wed May 10 09:10:16 PDT 2023

Good morning ACFR Contacts,

This is a quick reminder about our GASB Statement Nos. 94 and 96 training, with the live version occurring today at the Employment Department Auditorium from 10:00 - 12:00. Although we cutoff registration through Workday Learning last night, anyone that still wants to attend is more than welcome. For those attending, there will be a sign in sheet plus a small packet containing the GASB 96 exercises we'll go through. The slides and exercises will be made available on the SARS website after today's training.

As noted below, we will be recording the training as well, which will be made available as soon as we can. Due to the importance of these new standards, we've made this training a Gold Star requirement, so each agency must either attend the live training or watch the recorded training and notify their SARS analyst via email once done by close of business on Friday, May 26.

If you have any questions, please let me know.

Rob

From: Acfr-contacts-news <acfr-contacts-news-bounces at omls.oregon.gov> On Behalf Of HAMILTON Robert W * DAS
Sent: Wednesday, May 3, 2023 1:34 PM
To: acfr-contacts-news at omls.oregon.gov
Subject: Re: [ACFR-contacts-news] Gold Star Dates: Post-close Adjustments + GASB 94/96 Training

Greetings ACFR Contacts,

Following up on the GASB Statement Nos. 94 and 96 training that will be held next Wednesday, May 10 at the Employment Department Auditorium from 10:00 am - 12:00 pm, for those looking to attend in person, the training is now setup in Workday Learning. Here is a direct link: https://wd5.myworkday.com/oregon/email-universal/inst/17815$6110/rel-task/2997$10951.htmld.

For those that will watch the recording and not attend in person, more details will be coming, but for now, please do not register for the training through this link.

As a reminder, attending the training or watching the recording is a Gold Star requirement.

Please reach out with any questions.

Rob

From: Acfr-contacts-news <acfr-contacts-news-bounces at omls.oregon.gov> On Behalf Of HAMILTON Robert W * DAS
Sent: Friday, March 17, 2023 12:56 PM
To: acfr-contacts-news at omls.oregon.gov
Subject: [ACFR-contacts-news] Gold Star Dates: Post-close Adjustments + GASB 94/96 Training

Hello ACFR Contacts,

As we turn our attention to FY 2023 year-end, I wanted to pass along a couple of items:

  1.  Agencies with FY 2022 post-close adjustments should be receiving them shortly from their SARS analyst, if they haven't received them already. Please be sure to review them and make sure you're comfortable with what's being proposed. Depending upon the post-close, a companion entry may be needed which is also being communicated. Like the post-close adjustment, it's important agencies are comfortable with that entry too. If agencies have any questions about the entries, please communicate with your SARS analyst.

Also know that consistent with past practice, the Gold Star Date to post the post-close adjustments will be the close of March in SFMA, or Friday, April 14.

  1.  SARS will be conducting a training to address the implementation of GASB 94 and GASB 96. The training will be on Wednesday, May 10 at the Employment Department Auditorium from 10:00 am - 12:00 pm. We will be recording this training and making it available to agencies. Attending or viewing this training will be a Gold Star requirement. For those that do not attend, we'll establish a deadline by which the agency must communicate to their SARS analyst that the training has been viewed. It's possible we'll put this in Workday Learning, but I wanted to get this email around first so agencies can mark their calendars.

For those that are not familiar with the references, GASB 94 is titled Public-Private and Public-Public Partnerships and Availability Payment Arrangements (link<https://gasb.org/page/ShowDocument?path=GASBS94.pdf&acceptedDisclaimer=true&title=GASB+STATEMENT+NO.+94%2C+PUBLIC-PRIVATE+AND+PUBLIC-PUBLIC+PARTNERSHIPS+AND+AVAILABILITY+PAYMENT+ARRANGEMENTS&Submit=>) while GASB 96 is titled Subscription-Based Information Technology Arrangements (link<https://gasb.org/page/ShowDocument?path=GASBS%252096.pdf&acceptedDisclaimer=true&title=GASB+STATEMENT+NO.+96%2C+SUBSCRIPTION-BASED+INFORMATION+TECHNOLOGY+ARRANGEMENTS&Submit=>) and both are effective for FY 2023.

We'll have more information about the FY 2023 Gold Star dates soon, and this year will include a Year-end Close Training, likely in June, but nothing is scheduled yet.

Any questions, please reach out.

Thanks everyone,

Rob

Robert W. Hamilton, CPA
Statewide Accounting and Reporting Services Manager
Chief Financial Office
Department of Administrative Services
Cell: (971) 719-3031
http://www.oregon.gov/DAS/financial/acctng

Data Classification: Level 1 - Published

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