The purpose of the Uniform Financial Accounting and Reporting Standards (UFARS) GASB 54 Subcommittee is to review the Governmental Accounting Standards Board (GASB) Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions and propose necessary modifications to UFARS to implement the new accounting standard.
Effective for school district and charter school financial reporting for FY 2011 and later years, GASB 54 will require fund balances, which have traditionally been classified as reserved and unreserved, to be classified in one of five categories:
Putting the Innovation in STEM
How do we promote creativity within STEM programs for highly able learners? Join us Tuesday, Oct. 13, for this unique workshop. Participants will work with three experts in innovation through creativity. Discover strategies that encourage youth to be makers and to see the world as something they are actively helping to create. Learn how to incorporate creativity and assessment into daily classroom practices.