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It provides a working sample of how any government can convert governmental funds to governmental activities as required by GASB Statement No.
It consists of four offices: Communications, Legislative Affairs, National Public Liaison and Governmental Liaison and Disclosure.
It is not clear whether the Rapid-American decision would have been different if the lease contained stronger pro-landlord language such as a provision specifically stating that tenant must comply with all present and future laws and governmental requirements, including, without limitation, those dealing with asbestos and other hazardous materials, whether imposed by federal, state or local authorities.
Governmental audits include a wide variety of engagements, including audits of federal, state and local governments; not-for-profit organizations such as colleges and universities, hospitals and charitable organizations; and certain for-profit entities such as housing projects that participate in government programs or receive government financial assistance.
Among other functions, the new center will serve as a comprehensive resource provider on governmental audits for member firms; create a community of firms that demonstrates a commitment to governmental audit quality; and list member firms to enable purchasers of governmental audit services to identify firms that are members.
The announcement defines "affiliate of a governmental unit" and lists several factors and relevant circumstances to be considered in determining whether an organization is not required to file Form 990.
WHEREAS: The Governmental Accounting Standards Board (GASB) has been established by the board of trustees of the Financial Accounting Foundation (FAF) to issue standards of financial accounting and reporting with respect to activities and transactions of state and local governmental entities, and
But this year, even the smallest of governmental entities must comply.
197(e)(4)(D) further excludes certain "separately acquired" rights under contracts, including rights granted by governmental units or agencies, from the 15-year amortization rule if the rights have a fixed duration of less than 15 years, or would normally be amortizable in accordance with the unit-of-production or similar method.

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