Report Fiduciary Activities: Key Steps for Governments

Presented on:
June 12, 2019 10:00 AM PT
1 hour

The Governmental Accounting Standards Board’s (GASB) Statement 84, Fiduciary Activities, significantly changes how government entities report fiduciary activities on financial statements. The standard is effective for reporting periods beginning after December 15, 2018, which means it’s time to begin planning for implementation.

Join us for a webcast addressing different aspects of GASB 84 and its potential impact on governmental entities. We’ll discuss key elements of implementation, including the following:

  • Changes to the fiduciary funds and how they’re presented
  • Methods for identifying activities that should be reported as fiduciary activities
  • Criteria for determining which businesses should report their fiduciary funds


Amanda McCleary-Moore, Partner, Moss Adams

Amanda has practiced public accounting since 2000 and focuses on serving clients in the government and not-for-profit industries as well as audits of employee benefit plans. She has provided a range of services to her tax-exempt clients, including audits in accordance with Government Auditing Standards. Amanda leads the not-for-profit and government group in the firm’s Medford office. She has also participated in multiple Moss Adams GASB implementation teams.

Kory Hoggan, Partner, Moss Adams

Kory has over 25 years of accounting experience and specializes in the audits of governmental financial statements, public employee retirement systems, and employee benefit plans under both GASB and FASB reporting standards. He’s a member of the executive committee for the firm’s Employee Benefit Plan Services group and the technical committee for the firm’s Government Services Practice. Kory served on the AICPA State & Local Government Expert Panel Task Force for Public Employee Retirement Systems, a group tasked with addressing implementation issues for GASB No. 67 and No. 68 and has been a frequent speaker at the AICPA National Conference for Employee Benefit Plans on governmental pensions.

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