Higher Education

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New Changes to the Premium Amortization Period on Callable Debt Securities

The Financial Accounting Standards Board issued guidance targeting the treatment of premiums for callable debt securities; however, the treatment of discounts ... read more >

Community College Students Challenged by Loss of FAFSA Tool

Applying for financial aid can be a stressful and cumbersome process for students. One of the most challenging, but necessary, pieces of the process has ... read more >

Predictive Analytics: The Crystal Ball for Education

Enrollment in Pennsylvania and Ohio postsecondary institutions declined approximately 1.9% and 0.5% in the spring of 2017 compared to the spring of 2016, ... read more >

PROCUREMENT STANDARDS UPDATE - Additional One-Year Grace Period Granted

In March, I wrote an article reminding everyone that the U.S. Office of Management and Budget’s (OMB) procurement standards deferral period had concluded ... read more >

Potential Changes to Single Audits for Higher Education Institutions

In 2016, the Department of Education (DOE) attempted to implement a mandatory annual compliance audit of Student Financial Assistance programs beginning ... read more >

Challenging the Status Quo to Remain Sustainable

NACUBO’s Spring 2017 Higher Education Accounting Forum focused on more than simply the debits and credits. There was discussion on how to help business ... read more >

Impact of NFP Reporting Model on Board-Designated Net Assets

In 2016, the Financial Accounting Standards Board (FASB) released Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-For-Profit ... read more >