Man reconciles expense accounts with calculator and computer

Utility University: Exploring financial reporting’s future – New and proposed GASB standards

Session 1 | 2-3 p.m. CDT

GASB 96: SBITA accounting implementation 

Governmental Accounting Standards Board (GASB) statement No. 96 for subscription-based information technology arrangements (SBITA) is effective for periods ending June 30, 2023 and after. Learn how to leverage your knowledge from implementing the GASB lease standard in this process as well as aspects unique to SBITA accounting. 

Learning objectives:
  1. Identify similarities and differences between GASB No. 96 and GASB No. 87  
  2. Understand how to leverage lease implementation experience for SBITA implementation  
  3. Recount common questions and lessons learned from the first implementations 

Jodi Dobson, CPA | Partner, Baker Tilly 

Session 2 | 3-4 p.m. CDT

Accounting updates – What does GASB have planned for your future 

Learning objectives:

Accounting standards are being issued at an ever-rapid pace, requiring us to review our accounting structures for proper implementation and our financial statements for transparent reporting. This session will focus on governmental accounting standards that are not yet effective and implementation, providing specific examples for public utilities, as well as the ongoing projects that GASB is working on.

  1. List GASB standards that have been issued but are not yet effective 
  2. Define next action steps needed to implement new accounting standards 
  3. Recognize GASB ongoing projects including status and timing 

Bethany Ryers, CPA, MAS | Partner, Baker Tilly 

Who should attend:

Leadership and professionals from municipal utilities, public utility districts, tribal utility authorities, and state, local and tribal government employees responsible for financial, management, public finance and human resource functions.  

There are no prerequisites for this event, and advance preparation is not required. There is no cost to attend this event.

Level: Basic

CPE credit: Two (2) hours total credit

Fields of study: Accounting (Governmental)

A certificate of completion will be emailed to you four to six weeks following the event. For more information regarding administrative policies such as complaint and refund policies, please email [email protected].

Baker Tilly is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

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