Tag Archives: Joshua Jumper

Joshua Jumper, CPA, CGFM

Areas of Expertise: Working with municipalities and other governmental entities Recipient of the Advanced Single Audit Certificate from the AICPA Financial statement and compliance audits Special Review Committee Member for the Government Finance Officers Association’s annual financial report certificate program … read more >

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GASB 87 Leases – Year 2 Trials and Tribulations

Let’s be honest – implementing GASB 87 for leases was no easy task! From reviewing your organization’s agreements, determining incremental borrowing rates, ensuring amortization schedules were accurate for the financial statements and whole host of other things, the process was … read more >

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GASB Statement 87, Leases: Common Implementation Questions

There is no time left to procrastinate on preparing to implement GASB Statement 87. If this is your first introduction to the new lease standard, please refer to Christopher Heinfeld’s 2021 article for a basic introduction to the GASB pronouncement. … read more >

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Capital Assets – Using Data Analytics to Strengthen Our Audits

Updating and maintaining an accurate capital asset listing is not typically at the top of anyone’s to-do list. However, it is something that is required of your organization and it oftentimes is a lot of work. Most organizations spend the … read more >

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GASB Statement No. 88 – Required Updates to Debt Footnote Disclosures

Is your government ready to implement potential changes to your debt footnote disclosures? For fiscal years beginning after June 15, 2018, Governmental Accounting Standards Board number 88 is applicable. This pronouncement requires the disclosure of additional essential debt-related information for … read more >

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