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May 16, 2022

GASB Releases Omnibus Standard

Statement No. 99, Omnibus 2022, clarifies various technical issues. Topics include financial guarantees, derivative instruments, right-to-use assets, replacing LIBOR, and nonmonetary transaction disclosures.

April 25, 2022

NACUBO Recommends Improvements to HEERF Quarterly Reporting

NACUBO asked the Department of Education not to separate institutional and student HEERF funding sources when reporting emergency student aid information and to only associate lost revenue funds received with current or planned use, among other recommendations.

March 18, 2022

NACUBO Comments on HEERF Quarterly Reporting

Citing lack of preparatory time as well as issues with certain reporting assumptions, NACUBO has asked the Department of Education to hold off on emergency clearance for April Institutional HEERF quarterly reporting.

February 11, 2022

Explore and Submit FY21 Audited Financial Statements

Many institutions have provided their fiscal year 2021 financial statements, which offer examples of new FASB and GASB formats and disclosures, as well as examples of HEERF fund reporting.

February 04, 2022

New HEERF Supplemental Support, Applications Are Available

On February 3, the Department of Education made supplemental funds available for those with the greatest unmet needs related to the pandemic. Institutions that meet the eligibility requirements must apply by April 4.