GASB 103 and Your ACFR

GASB 103 and Your ACFR: A Finance Director’s Guide

What’s Changing, What’s Due, and How to Prepare

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GASB 103 is more than a compliance update. It’s a forcing function. The new standard exposes how much of your ACFR lives in spreadsheets and in one person’s head, and gives Finance Directors a opportunity to revisit the process now: before someone retires, before staff turns over, and before your first compliant ACFR is due.

This guide breaks down what’s actually changing under GASB 103, what it means operationally for Finance teams, and how to build an ACFR process that doesn’t fall apart when the people who know how it works move on.

What’s inside?

The five provisions, explained in plain language. A clear walk-through of every structural change.
The three operational risks Finance teams need to face now. Why the MD&A narrative, fund transfer reclassifications, and variance documentation all need to be addressed before your fiscal year closes — not after.
A practical roadmap for getting GASB 103-Ready. What to decide, document, and restructure now so your first compliant ACFR doesn’t become a fire drill and how ClearGov Financial Reporting Disclosure Studio is built to support it.