
The Governmental Accounting Standards Board (GASB) issued a new pronouncement, Statement No. 96, Subscription-Based Information Technology Arrangements, effective for fiscal years beginning after June 15th, 2022. For governmental Critical Access Hospitals (CAHs) with fiscal years ending June 30th, 2023, this new guidance will need to be implemented soon for their upcoming year-end. In this presentation, Lutz experts Ashley Bredthauer and Julianne Kipple will discuss GASB 96 and what steps you can take to implement guidance for your facility.
KEY TAKEAWAYS:
- Understand New GASB 96 Requirements
- Implement GASB 96 Guidance for Your Facility
- Assess IT Contracts to Ensure Compliance Under GASB 96
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