GASB Requesting Input on Reporting of Nonfinancial Assets

The Governmental Accounting Standards Board (GASB) is conducting a survey of preparers of governmental financial statements regarding the reporting of nonfinancial assets. The survey is part of a GASB research effort that, in part, will evaluate the need for specific guidance related to the nonfinancial asset classification. (Further information about the research can be found below.)

The survey should take about 10–15 minutes and can be accessed by clicking here.

The deadline for completing the survey is November 24, 2020.

If you would like to review the survey before responding, you can download it in its entirety from the first page of the survey. You also can save your survey answers once you have started and return to complete the survey later.

Thank you in advance for your feedback. Your input is vital to the GASB’s efforts to improve accounting and financial reporting.

If you have any questions, please feel free to contact Erin McKenzie, Project Manager (emckenzie@gasb.org). We look forward to hearing from you.

GASB Hosting CPE Webinars on the Exposure Draft, Financial Reporting Model Improvements

The Governmental Accounting Standards Board (GASB) is hosting a pair of webinars that will focus on the Board’s recently issued Exposure Draft, Financial Reporting Model Improvements.

This series of IN FOCUS webinars will be offered under the following schedule:

For Financial Statement Users
November 20, 2020, 2:00–3:00 p.m. EST

For Preparers and Auditors
December 15, 2020, 2:00–4:00 p.m. EST

Participants in the live webinars (which are offered free of charge) are eligible for 1 or 2 hours of continuing professional education (CPE) credit depending on the length of the event. CPE credit is not available for group viewing of the live broadcast.

The webinars will be conducted by Roberta Reese, Lisa Parker, and Scott Reeser, GASB senior project managers, and Janeen Hathcock, GASB associate practice fellow. Dean Mead, GASB senior research manager, will moderate the webinar for users. David Bean, GASB director of research and technical activities, will moderate the webinars for preparers and auditors.

Participants will have the opportunity to ask questions during the webinar.

An archive of the webinars will be available on the GASB website after they have taken place. (CPE credit will not be available to those who view only archived webinars.)

For more information, visit GASB Educational Webinars and Webcasts.

Virtual Symposium Wrap-Up

By Jonathan Justice, 2020 Virtual Symposium Chair

ABFM conducted our first ever Virtual Symposium over September 24-26, 2020. While most or all of us were disappointed not to be meeting in person in Miami, the Symposium provided a good setting for the presentation of annual awards, three panels showcasing the work of new scholars in the field, and several panels addressing issues of pressing contemporary interest to scholars and practitioners of public budgeting and finance.

We had over 150 registrants and 73 unique panelists across 13 sessions, including the awards ceremony. Non-Panelist participation numbers in the panels seemed fairly high: I observed about 35-40 for the awards ceremony, and about 25-30 for the very last session late on Saturday morning. According to our newsletter editor and technical wizard Ken Hunter, there were about 70 non-panelist attendees for at least one of the early-scholars panels.

The size of that early scholars’ audience indicates one strength of the virtual format. Two others were our ability to have live engagement with panelists and audience members from around the globe, and the ability to record sessions. Most sessions were recorded, and will be available for on-demand viewing through our coming soon, new and improved ABFM.org website.

The relative success of the symposium also highlighted an enduring strength of ABFM as an organization, namely its members. ABFM has been my home professional association for nearly three decades now, because of what we do and who we are collectively, and this symposium validated my loyalty in every way. Faced with the disruptions and uncertainties of a global pandemic, ABFMers worked collegially to plan for contingencies, and dozens of volunteers stepped up to overcome a variety of challenges and put together a very satisfying process and product.

Please check out the conference program book to see both a list of what the sessions were, and to see (especially on the first and last pages) the names of the many ABFMers who contributed time, energy, and creativity to make it all happen. In this short space, I can single out only Elizabeth Searing (UT Dallas), who designed and executed a superb program of developmental activities and research presentations to showcase our early scholars (with the help of many other volunteers, whom you will see listed in the program book); Ken Hunter (City of Rocky Mount, NC), who organized the technology and people (check the program book!) who made the virtual sessions work so well; and David Guo, Agatha Caraballo, and their colleagues at Florida International University, who put together a great proposal to host the originally planned conference, pivoted adroitly and cheerfully to deal with the pandemic, and then worked beautifully with the hotel to reschedule the Miami conference to 2022 with no financial penalty.

At this writing, we are looking forward to resuming in-person conferences, public-health conditions permitting, in 2021 on September 30 – October 2 at the Georgetown Marriott in Washington, DC, and in 2022 on September 22-24 at the Hyatt Regency Miami. Mark your calendars now. Our 2021 Chair-Elect and Conference Chair, Bob Bland (UNT) is leading the effort to put it together, with a variety of complementary virtual components to expand its reach. Bob and I will both welcome your thoughts and suggestions for the conference and its online adjuncts. We plan to field a simple survey, but you should also feel free to send me your thoughts – about what liked or disliked about this year’s symposium, about what you would like to see happen next year, or anything else – at abfmconference2020@gmail.com

And did I mention that you ought to check out the program book, to remind you of the sessions you might have participated in and want to revisit via the on-demand recordings, or to see what you missed and want to watch for the first time, but most of all to see the lengthy lists of ABFM committee members and other volunteers who made it all possible? Everyone whose name you see in the program book answered the call, and gave generously of their time, attention, and creative energy in a collective effort that emphatically confirmed my bias in favor of ABFM as my favorite professional association. Thank you all!

Job Announcement: Assistant Professor, Urban Management/Urban Policy, UNC-Charlotte

Click Here to View Announcement

The University of North Carolina at Charlotte Department of Political Science and Public
Administration invites applications for a tenure track faculty position at the Assistant Professor level
specializing in public management or urban management and policy to teach in the NASPAA-accredited and nationally ranked Gerald G. Fox Master of Public Administration Program. The
standard teaching load for an assistant professor is two courses each Fall and Spring semester. We
seek an exceptional colleague and scholar with a research focus on diversity, equity, and social justice
in government, nonprofits, or in urban communities, like Charlotte. We welcome scholars
employing a variety of methodological approaches including but not limited to the analysis of
experiments, large N data analyses, interpretive and critical research methods, and surveys. This
nine-month position begins Fall 2021.

Qualified candidates must have a PhD in Public Administration, Public Policy, Political Science, or a
related field at the time of appointment; an active research agenda and demonstrated excellence in
research that will contribute to and enhance the department’s and program’s national reputation; and
a commitment to teaching in a diverse environment.

The Gerald G. Fox Master of Public Administration Program ranks in the top 20% nationwide by
US News and World Report and 2nd best MPA Value in the US. The MPA program offers
concentrations in: Urban Management and Policy, Nonprofit Management, Arts Administration,
Emergency Management, and Public Budgeting and Finance (Ranked #23). The MPA Program
operates in an urban environment where it has strong ties to local government and non-profit
organizations, alumni, and the local chapters of the American Society for Public Administration, the
North Carolina City and County Management Association, and the National Forum for Black Public
Administrators. The program offers courses both on the main campus and at UNCC’s Center City
Building in downtown Charlotte. Additional information may be found at:
http://www.mpa.uncc.edu.

The Department of Political Science and Public Administration has award-winning faculty,
houses the Gerald G. Fox Master of Public Administration Program, operates an experimental lab
offering research opportunities to faculty and graduate students (POLS-Lab), and is a core
department in the interdisciplinary Public Policy PhD Program.

As the largest and most diverse college at UNC Charlotte, the College of Liberal Arts & Sciences
houses 21 departments in the humanities, social and behavioral sciences, natural sciences and
mathematics, and military sciences, as well as 28 applied research centers and interdisciplinary
programs. With its 35 graduate degrees and 78 undergraduate degree options, the College is
connected to the world and its concerns, and is particularly supportive of the greater Charlotte
region.

The University of North Carolina at Charlotte is a doctoral, research-intensive urban university,
located on an expanding modern campus. The second largest of the 16 UNC System campuses,
UNC Charlotte offers more than 30,000 culturally and ethnically diverse students a wide range of
undergraduate and graduate degree programs. The University is a Carnegie Foundation Community
Engagement campus and an APLU Innovation and Economic Prosperity University. It supports
faculty with excellent family and medical leave policies, junior faculty development awards, internal
faculty research grant opportunities, and other research opportunities. Charlotte offers a dynamic
space to live, work and connect for faculty, students, alumni, and staff, with its outstanding cultural,
recreational, and business amenities. As the 15th largest U.S. city, Charlotte is consistently ranked
one of the best cities to live (#20 by U.S. News & World Report).

Applicants must apply electronically at https://jobs.uncc.edu (position number #007144) and attach
the following:

  • Cover letter describing your research accomplishments and agenda, teaching experience and
    philosophy, and a commitment to diversity (e.g., how have multicultural issues influenced
    and/or been a part of your teaching, research, and outreach/service)
  • Curriculum vitae
  • Evidence of teaching effectiveness (if available)
  • One writing sample (single or lead author preferred)
  • Contact information for three professional references

Review of applications begins November 2, 2020 and continues until the position is filled.
Please contact Dr. Jaclyn Piatak, chair of the search committee, at jpiatak@uncc.edu with any
questions about the position.

As an affirmative action, equal opportunity and an ADVANCE Institution, UNC Charlotte is
committed to achieving excellence through cultural diversity. The university actively encourages
applications and/or nominations of women, persons of color, veterans, and persons with disabilities.

The Department of Political Science and Public Administration seeks to recruit and retain a diverse
workforce as a reflection of our commitment to maintain the excellence of the University, and to
offer our students richly varied disciplines, perspectives, and ways of knowing and learning.
The candidate chosen for this position will be required to provide an official transcript of their
highest earned degree and submit to a criminal background check.

Job Announcement: Director of Research and Technical Activities, GASB

Click Here to View the Job Announcement

The Governmental Accounting Standards Board (GASB) has opened a formal search for the next GASB director of research and technical activities.

David R. Bean, the GASB’s current director of research and technical activities, plans to retire on March 31, 2021 after more than 30 years with the organization.

The director in this role is the leader of the GASB staff and principal advisor to the GASB chair and Board. This position has a critical leadership function in the overall management of projects on the GASB’s technical and research agendas, GASB project-related communications, and interaction and engagement with stakeholders.

Reporting to the GASB chair, the director leads and manages the GASB’s 25 staff members on all technical accounting projects and ensures that detailed project plans, priorities, and timetables are consistent with the Board’s goals and priorities. In addition, the director represents the GASB as a spokesman on technical issues at a variety of speaking engagements, serves as a primary liaison with key stakeholder groups, and develops the GASB budget.

The ideal candidate should be a demonstrated leader and critical thinker, have a passion for the GASB mission, a dedication to service, and extensive technical knowledge of state and local government accounting and financial reporting. The successful candidate will have a minimum of 15-20 years senior-level experience at a public accounting firm, government, university, or comparable organization.

A full job description and list of requirements can be found on the Financial Accounting Foundation (FAF) website.  Interested candidates must apply by October 30, 2020.

Click Here to View the Job Announcement