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Governmental Update: Implementation Dates of Existing GASBs Effective for FY 17 Audits

  1. Implementation dates of existing GASBs
    1. Effective for FY 17 Audits
      1. GASB 74 - OPEB Reporting for Plans - Applicable if entity has an OPEB Trust Fund
      2. GASB 77 - Tax Abatement Disclosures
      3. GASB 78 - Pensions for Certain Multiple-Employer DB Plans
      4. Portion of GASB 79 - Certain External Investment Pools and Pool Participants
      5. GASB 80 - Blending Requirements for Certain Component Units
      6. GASB 82 - More Pension Issues
    2. Effective for FY 18 Audits
      1. GASB 75 - OPEB Reporting for Employers; GASB 75 implementation guide was expected to be issued in 4th quarter of 2017 but is still not available
      2. GASB 81 - Irrevocable Split-Interest Agreements
      3. GASB 85 - Omnibus 2017
      4. GASB 86 - Certain Debt Extinguishments
  2. Federal Single Audit Update - The 2017 Compliance Supplement is available at the following link:
  3. GAO - Yellow Book Update - The current Yellow Book (2011 Revision) is available at the following link:  An exposure draft for the 2017 Revision was released in April 2017 and the comment period deadline was July 6, 2017.  The expected issue date could potentially be around July 2018.
  4. Florida Single Audit Update - Florida Single Audit Act including State Projects Compliance Supplement is available at the following link:
  5. Florida Auditor General Update - FY17 AG Rules for Chapter 10.550 effective for 9/30/17 are final and available at the following link:  Be aware that an impact fee affidavit must be signed and sworn to by the CFO stating that the entity has complied with Section 163.31801(4), Florida Statutes. 

If you have any questions or would like to receive more information, please contact Joel Knopp, CPA:, 407.740.5400