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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello ACFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Please see the email below about the GASB Exposure Draft covering an additional implementation guide question about GASB 96.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">If you have feedback you’d like me to share to NASACT about the Exposure Draft, please let me know by Friday, February 24.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Even if you’re not interested in providing feedback, hopefully you find this proposed question and answer helpful as your agency is implementing GASB 96.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Kim O'Ryan <koryan@nasact.org> <br>
<b>Sent:</b> Monday, February 6, 2023 7:32 AM<br>
<b>To:</b> NSAAAuditors <NSAAAuditors@nasact.org>; NASCComptrollers <NASCComptrollers@nasact.org>; StateTreasurers <StateTreasurers@nasact.org>; NASACTCARA <NASACTCARA@nasact.org>; NASCCFRA <NASCCFRA@nasact.org>; NSAA2023AuditStandardsReportingCommittee <NSAA2023AuditStaNSAA2023AuditStandardsReportingCommitteendardsReportingCommittee@nasact.org><br>
<b>Cc:</b> NSAAAuditorsCCs <NSAAAuditorsCCs@nasact.org>; NASCComptrollersCCs <NASCComptrollersCCs@nasact.org>; StateTreasurersCCs <StateTreasurersCCs@nasact.org><br>
<b>Subject:</b> GASB Exposure Draft - Additional Proposal for Implementation Guidance Update-2023<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">The Governmental Accounting Standards Board has issued an Exposure Draft (ED),
<i>Additional Proposal for Implementation Guidance Update-2023</i>. The ED addresses the single issue of whether a cloud computing arrangement meets the definition of a SBITA as defined in GASB Statement No. 96<i>, Subscription-Based Information Technology
Arrangements</i>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">The </span><a href="https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fgasb.org%2Fpage%2FShowDocument%3Fpath%3DGASB%252520ED%25E2%2580%2594Additional%252520Proposal%252520for%252520Implementation%252520Guidance%252520Update%25E2%2580%25942023.pdf%26acceptedDisclaimer%3Dtrue%26title%3DGASB%2BEXPOSURE%2BDRAFT%25E2%2580%2594ADDITIONAL%2BPROPOSAL%2BFOR%2BIMPLEMENTATION%2BGUIDANCE%2BUPDATE%25E2%2580%25942023%26Submit%3D&data=05%7C01%7CRobert.W.HAMILTON%40das.oregon.gov%7C99538157c74f41a57efa08db0857728f%7Caa3f6932fa7c47b4a0cea598cad161cf%7C0%7C0%7C638112943903369913%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&sdata=gn9xHVq%2BZKrHmpzHDS1lpAmkHN1rk03BJWiaLh1un6c%3D&reserved=0"><span style="font-family:"Arial",sans-serif">Exposure
Draft</span></a><span style="font-family:"Arial",sans-serif"> is available on the GASB’s website at
</span><a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.gasb.org%2F&data=05%7C01%7CRobert.W.HAMILTON%40das.oregon.gov%7C99538157c74f41a57efa08db0857728f%7Caa3f6932fa7c47b4a0cea598cad161cf%7C0%7C0%7C638112943903369913%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&sdata=kIR2Ho2GStkKW97LRVLW%2FVXkBgIow1aiQsql%2BR9Ueyw%3D&reserved=0"><span style="font-family:"Arial",sans-serif">www.gasb.org</span></a><span style="font-family:"Arial",sans-serif">.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">NASACT will be preparing an association position on
</span><span style="font-family:"Arial",sans-serif">the document<span style="color:black">. In order to meet the GASB’s deadline of
</span>March 10<span style="color:black">, 202</span>3<span style="color:black">, please send your comments to me no later than</span> the end of the day on<span style="color:black">
</span><u>Tuesd<span style="color:black">ay, </span>February 28</u><span style="color:black">.<b>
</b></span><b> </b><span style="color:black"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Kim O’Ryan<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">NASACT<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">(859) 469-5120 (direct line)nsaa<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">(859) 276-1147<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:koryan@nasact.org"><span style="font-family:"Arial",sans-serif">koryan@nasact.org</span></a><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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