Assurance

Total Time Accounting and Uncompensated Overtime

Without a total time accounting policy, a Federal contractor leaves the door wide open for the possibility of DCAA disallowing…

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Understanding Contributed Services

Contributed services are professional services that have been donated by someone outside of your organization with specialized skills — such…

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GAAP Accounting for Third Party Reimbursements: Contributions vs. Exchange Transactions

U.S. GAAP accounting for Federal government grants might seem straightforward after the adoption of ASU 2018-08–Clarifying The Scope And Accounting…

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Guidance Released for the Government Contractor Vaccine Mandate

President Biden’s Executive Order (EO) 14042 requires Federal Government contractors to implement certain measures designed to combat the COVID-19 pandemic…

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Agency Transactions

According to US GAAP, an agency transaction is a transaction in which the reporting organization acts as an agent, trustee…

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How the New ASC 606 and ASC 340 Guidance Impacts SaaS Companies

ASC 606 and ASC 340 at a glance: Schedule a free consultation to learn more. ASC 606 and ASC 340 –…

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What are Donor-Imposed Conditions?

Donors can impose two different types of stipulations on contributions provided to nonprofits, restrictions and conditions. While donor-imposed restrictions specify…

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Extension of Single Audit Filing Deadlines

On March 19, 2021, the Office of Management and Budget (OMB) released Memorandum M-21-20, Promoting the Public Trust in the…

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Increase in Micropurchase Threshold Available Under Certain Qualifications

Under Uniform Guidance procurement guidelines, there is a concept of a micro-purchase threshold under which price analysis or comparison is…

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The System for Award Management Integration with beta.SAM.gov

The General Services Administration (GSA) has been working to modernize its systems by merging several legacy systems into beta.SAM.gov. The…

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