The Governmental Accounting Standards Board issued
Technical Bulletin no. 2006-1 to clarify how state and local
government entities should report payments received from the federal
government under the retiree drug subsidy provisions of Medicare Part
D. The bulletin (product no. GTB0601) can be ordered at
http://gasbpubs.stores.yahoo.net/gtb0601.html . With certain
exceptions, it took effect June 30, 2006.
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VIDEO
Excel walk-through: SparklinesWant to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.