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KPBSD E-Governance
  • Featured
  • Meetings
  • Policies
  • Library
1. Work Sessions
  • AGovernance Handbook Review
  • BCurriculum Update
  • CDiscussion: Anti-Vaping Measures
2. Annual Financial and Audit Report Work Session
  • AFY23 Annual Comprehensive Financial Report
3. Budget 101 Work Sessions: Fund Balance
  • ABudget 101 Fund Balance and Category Descriptions
  • BBudget 101 Fund Balance FY17 through FY23
  • CBudget 101 Fund Balance Reporting
4. Board Discussion
  • ABoard Discussion
5. Work Sessions Video
  • AWork Sessions Video 11-06-2023

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Board of Education Work Sessions

CBudget 101 Fund Balance Reporting

Item Details

Meeting
November 6, 2023 – Board of Education Work Sessions
Category
3. Budget 101 Work Sessions: Fund Balance
Type
Information item

Public Content

We will discuss the two different presentations of Fund balance. One is based on the State of Alaska Schedule of Compliance - AS 14.17.505 and the other is based on Governmental Accounting Standards Board (GASB) Statement 54.

Public attachments

  • FY23 Schedule of Compliance and GASB 54 Fund Balance .pdf51 KB