2024 GASAC Technical Agenda Prioritization

For Tribal Leaders and Tribal Financial Professionals

The GASAC is seeking feedback from members in prioritizing the GASB's Technical Plan.

Please review the following items and classify them by priority using the scale:
  • High priority—please classify no more than 3 in this category across all items in the survey
  • Medium priority—please classify no more than 3 in this category across all items in the survey
  • Low priority —everything not classified as high or medium priority

You may use the "Additional Comments" space under each item to provide more information about your classifications. Survey responses are due on Monday, April 8th.
1.Job Title/Position
2.Tribal Employer
3.Please classify by priority the following Pre-Agenda Research items:
Low Priority
Medium Priority
High Priority
GAAP Structure
4.Please classify by priority the following Other Research item:
Low Priority
Medium Priority
High Priority
GAAP Conformity
5.Please classify by priority the following Monitoring Activity items:
Low Priority
Medium Priority
High Priority
AICPA Auditing Standards
Digital Assets
Electronic Financial Reporting
Environmental Credits
Environmental, Social and Governance Reporting
Subscription Based Information Technology Arrangements Implementation
6.Please classify by priority the following Potential Topic items:
Low Priority
Medium Priority
High Priority
Acquisition of Less-Than-100-Percent Equity Interest in Component Units
Cyber Security Risk Disclosures
Impairments of Assets Other Than Capital Assets
In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements
Investment Fees
Popular Reporting
Postemployment Benefit Plans-Reporting Investments in Master Trusts
Reporting Unit Presentations
Social Security Disclosures
7.Please classify by priority the following Potential Reexamination Topic items:
Low Priority
Medium Priority
High Priority
Asset Impairment: Capital Assets-Statement 42
Certain Interfund Transactions-Statements 34 and 38
Chapter 9 Bankruptcies-Statement 58
Deferrals-Statements 63 and 65
Derivative Instruments-Statements 53, 59, and 64
External Investment Pools-Statement 79
Financial Reporting Entity-Statements 14, 39, 61, 80, and 90
Fund Balance-Statement 54
Government Combinations and Disposals of Operations-Statement 69
Intangible Assets-Statement 51
Related Party Transactions-Statements 56 and 62
Sales of Real Estate-Statement 62
Statistical Section-Statement 44
Tax Abatement Disclosures-Statement 77
Troubled Debt Restructurings-Statement 62
8.Please verify: I classified no more than 3 High and 3 Medium priority items in this survey.(Required.)