2024 GASAC Technical Agenda Prioritization Survey

The GASAC is seeking feedback from members in prioritizing the GASB's Technical Plan.

Please review the following items and classify them by priority using the scale:

High priority—please classify no more than 3 in this category across all items in the survey
Medium priority—please classify no more than 3 in this category across all items in the survey
Low priority —everything not classified as high or medium priority

You may use the "Additional Comments" space under each item to provide more information about your classifications. Survey responses are due on Monday, April 8th.

	Low Priority	Medium Priority	High Priority
GAAP Structure	GAAP Structure Low Priority	GAAP Structure Medium Priority	GAAP Structure High Priority
Additional Comments

Low Priority

Medium Priority

High Priority

GAAP Structure

GAAP Structure Low Priority

GAAP Structure Medium Priority

GAAP Structure High Priority

Additional Comments

	Low Priority	Medium Priority	High Priority
GAAP Conformity	GAAP Conformity Low Priority	GAAP Conformity Medium Priority	GAAP Conformity High Priority
Additional Comments

Low Priority

Medium Priority

High Priority

GAAP Conformity

GAAP Conformity Low Priority

GAAP Conformity Medium Priority

GAAP Conformity High Priority

Additional Comments

	Low Priority	Medium Priority	High Priority
AICPA Auditing Standards	AICPA Auditing Standards Low Priority	AICPA Auditing Standards Medium Priority	AICPA Auditing Standards High Priority
Additional Comments
Digital Assets	Digital Assets Low Priority	Digital Assets Medium Priority	Digital Assets High Priority
Additional Comments
Electronic Financial Reporting	Electronic Financial Reporting Low Priority	Electronic Financial Reporting Medium Priority	Electronic Financial Reporting High Priority
Additional Comments
Environmental Credits	Environmental Credits Low Priority	Environmental Credits Medium Priority	Environmental Credits High Priority
Additional Comments
Environmental, Social and Governance Reporting	Environmental, Social and Governance Reporting Low Priority	Environmental, Social and Governance Reporting Medium Priority	Environmental, Social and Governance Reporting High Priority
Additional Comments
Subscription Based Information Technology Arrangements Implementation	Subscription Based Information Technology Arrangements Implementation Low Priority	Subscription Based Information Technology Arrangements Implementation Medium Priority	Subscription Based Information Technology Arrangements Implementation High Priority
Additional Comments

Low Priority

Medium Priority

High Priority

AICPA Auditing Standards

AICPA Auditing Standards Low Priority

AICPA Auditing Standards Medium Priority

AICPA Auditing Standards High Priority

Additional Comments

Digital Assets

Digital Assets Low Priority

Digital Assets Medium Priority

Digital Assets High Priority

Additional Comments

Electronic Financial Reporting

Electronic Financial Reporting Low Priority

Electronic Financial Reporting Medium Priority

Electronic Financial Reporting High Priority

Additional Comments

Environmental Credits

Environmental Credits Low Priority

Environmental Credits Medium Priority

Environmental Credits High Priority

Additional Comments

Environmental, Social and Governance Reporting

Environmental, Social and Governance Reporting Low Priority

Environmental, Social and Governance Reporting Medium Priority

Environmental, Social and Governance Reporting High Priority

Additional Comments

Subscription Based Information Technology Arrangements Implementation

Subscription Based Information Technology Arrangements Implementation Low Priority

Subscription Based Information Technology Arrangements Implementation Medium Priority

Subscription Based Information Technology Arrangements Implementation High Priority

Additional Comments

	Low Priority	Medium Priority	High Priority
Acquisition of Less-Than-100-Percent Equity Interest in Component Units	Acquisition of Less-Than-100-Percent Equity Interest in Component Units Low Priority	Acquisition of Less-Than-100-Percent Equity Interest in Component Units Medium Priority	Acquisition of Less-Than-100-Percent Equity Interest in Component Units High Priority
Additional Comments:
Cyber Security Risk Disclosures	Cyber Security Risk Disclosures Low Priority	Cyber Security Risk Disclosures Medium Priority	Cyber Security Risk Disclosures High Priority
Additional Comments:
Impairments of Assets Other Than Capital Assets	Impairments of Assets Other Than Capital Assets Low Priority	Impairments of Assets Other Than Capital Assets Medium Priority	Impairments of Assets Other Than Capital Assets High Priority
Additional Comments:
In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements	In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements Low Priority	In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements Medium Priority	In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements High Priority
Additional Comments:
Investment Fees	Investment Fees Low Priority	Investment Fees Medium Priority	Investment Fees High Priority
Additional Comments:
Popular Reporting	Popular Reporting Low Priority	Popular Reporting Medium Priority	Popular Reporting High Priority
Additional Comments:
Postemployment Benefit Plans-Reporting Investments in Master Trusts	Postemployment Benefit Plans-Reporting Investments in Master Trusts Low Priority	Postemployment Benefit Plans-Reporting Investments in Master Trusts Medium Priority	Postemployment Benefit Plans-Reporting Investments in Master Trusts High Priority
Additional Comments:
Reporting Unit Presentations	Reporting Unit Presentations Low Priority	Reporting Unit Presentations Medium Priority	Reporting Unit Presentations High Priority
Additional Comments:
Social Security Disclosures	Social Security Disclosures Low Priority	Social Security Disclosures Medium Priority	Social Security Disclosures High Priority
Additional Comments:

Low Priority

Medium Priority

High Priority

Acquisition of Less-Than-100-Percent Equity Interest in Component Units

Acquisition of Less-Than-100-Percent Equity Interest in Component Units Low Priority

Acquisition of Less-Than-100-Percent Equity Interest in Component Units Medium Priority

Acquisition of Less-Than-100-Percent Equity Interest in Component Units High Priority

Additional Comments:

Cyber Security Risk Disclosures

Cyber Security Risk Disclosures Low Priority

Cyber Security Risk Disclosures Medium Priority

Cyber Security Risk Disclosures High Priority

Additional Comments:

Impairments of Assets Other Than Capital Assets

Impairments of Assets Other Than Capital Assets Low Priority

Impairments of Assets Other Than Capital Assets Medium Priority

Impairments of Assets Other Than Capital Assets High Priority

Additional Comments:

In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements

In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements Low Priority

In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements Medium Priority

In-Kind Contributions, Contributed Services, & Nonmonetary Interlocal Agreements High Priority

Additional Comments:

Investment Fees

Investment Fees Low Priority

Investment Fees Medium Priority

Investment Fees High Priority

Additional Comments:

Popular Reporting

Popular Reporting Low Priority

Popular Reporting Medium Priority

Popular Reporting High Priority

Additional Comments:

Postemployment Benefit Plans-Reporting Investments in Master Trusts

Postemployment Benefit Plans-Reporting Investments in Master Trusts Low Priority

Postemployment Benefit Plans-Reporting Investments in Master Trusts Medium Priority

Postemployment Benefit Plans-Reporting Investments in Master Trusts High Priority

Additional Comments:

Reporting Unit Presentations

Reporting Unit Presentations Low Priority

Reporting Unit Presentations Medium Priority

Reporting Unit Presentations High Priority

Additional Comments:

Social Security Disclosures

Social Security Disclosures Low Priority

Social Security Disclosures Medium Priority

Social Security Disclosures High Priority

Additional Comments:

	Low Priority	Medium Priority	High Priority
Asset Impairment: Capital Assets-Statement 42	Asset Impairment: Capital Assets-Statement 42 Low Priority	Asset Impairment: Capital Assets-Statement 42 Medium Priority	Asset Impairment: Capital Assets-Statement 42 High Priority
Additional Comments:
Certain Interfund Transactions-Statements 34 and 38	Certain Interfund Transactions-Statements 34 and 38 Low Priority	Certain Interfund Transactions-Statements 34 and 38 Medium Priority	Certain Interfund Transactions-Statements 34 and 38 High Priority
Additional Comments:
Chapter 9 Bankruptcies-Statement 58	Chapter 9 Bankruptcies-Statement 58 Low Priority	Chapter 9 Bankruptcies-Statement 58 Medium Priority	Chapter 9 Bankruptcies-Statement 58 High Priority
Additional Comments:
Deferrals-Statements 63 and 65	Deferrals-Statements 63 and 65 Low Priority	Deferrals-Statements 63 and 65 Medium Priority	Deferrals-Statements 63 and 65 High Priority
Additional Comments:
Derivative Instruments-Statements 53, 59, and 64	Derivative Instruments-Statements 53, 59, and 64 Low Priority	Derivative Instruments-Statements 53, 59, and 64 Medium Priority	Derivative Instruments-Statements 53, 59, and 64 High Priority
Additional Comments:
External Investment Pools-Statement 79	External Investment Pools-Statement 79 Low Priority	External Investment Pools-Statement 79 Medium Priority	External Investment Pools-Statement 79 High Priority
Additional Comments:
Financial Reporting Entity-Statements 14, 39, 61, 80, and 90	Financial Reporting Entity-Statements 14, 39, 61, 80, and 90 Low Priority	Financial Reporting Entity-Statements 14, 39, 61, 80, and 90 Medium Priority	Financial Reporting Entity-Statements 14, 39, 61, 80, and 90 High Priority
Additional Comments:
Fund Balance-Statement 54	Fund Balance-Statement 54 Low Priority	Fund Balance-Statement 54 Medium Priority	Fund Balance-Statement 54 High Priority
Additional Comments:
Government Combinations and Disposals of Operations-Statement 69	Government Combinations and Disposals of Operations-Statement 69 Low Priority	Government Combinations and Disposals of Operations-Statement 69 Medium Priority	Government Combinations and Disposals of Operations-Statement 69 High Priority
Additional Comments:
Intangible Assets-Statement 51	Intangible Assets-Statement 51 Low Priority	Intangible Assets-Statement 51 Medium Priority	Intangible Assets-Statement 51 High Priority
Additional Comments:
Related Party Transactions-Statements 56 and 62	Related Party Transactions-Statements 56 and 62 Low Priority	Related Party Transactions-Statements 56 and 62 Medium Priority	Related Party Transactions-Statements 56 and 62 High Priority
Additional Comments:
Sales of Real Estate-Statement 62	Sales of Real Estate-Statement 62 Low Priority	Sales of Real Estate-Statement 62 Medium Priority	Sales of Real Estate-Statement 62 High Priority
Additional Comments:
Statistical Section-Statement 44	Statistical Section-Statement 44 Low Priority	Statistical Section-Statement 44 Medium Priority	Statistical Section-Statement 44 High Priority
Additional Comments:
Tax Abatement Disclosures-Statement 77	Tax Abatement Disclosures-Statement 77 Low Priority	Tax Abatement Disclosures-Statement 77 Medium Priority	Tax Abatement Disclosures-Statement 77 High Priority
Additional Comments:
Troubled Debt Restructurings-Statement 62	Troubled Debt Restructurings-Statement 62 Low Priority	Troubled Debt Restructurings-Statement 62 Medium Priority	Troubled Debt Restructurings-Statement 62 High Priority
Additional Comments:

Low Priority

Medium Priority

High Priority

Asset Impairment: Capital Assets-Statement 42

Asset Impairment: Capital Assets-Statement 42 Low Priority

Asset Impairment: Capital Assets-Statement 42 Medium Priority

Asset Impairment: Capital Assets-Statement 42 High Priority

Additional Comments:

Certain Interfund Transactions-Statements 34 and 38

Certain Interfund Transactions-Statements 34 and 38 Low Priority

Certain Interfund Transactions-Statements 34 and 38 Medium Priority

Certain Interfund Transactions-Statements 34 and 38 High Priority

Additional Comments:

Chapter 9 Bankruptcies-Statement 58

Chapter 9 Bankruptcies-Statement 58 Low Priority

Chapter 9 Bankruptcies-Statement 58 Medium Priority

Chapter 9 Bankruptcies-Statement 58 High Priority

Additional Comments:

Deferrals-Statements 63 and 65

Deferrals-Statements 63 and 65 Low Priority

Deferrals-Statements 63 and 65 Medium Priority

Deferrals-Statements 63 and 65 High Priority

Additional Comments:

Derivative Instruments-Statements 53, 59, and 64

Derivative Instruments-Statements 53, 59, and 64 Low Priority

Derivative Instruments-Statements 53, 59, and 64 Medium Priority

Derivative Instruments-Statements 53, 59, and 64 High Priority

Additional Comments:

External Investment Pools-Statement 79

External Investment Pools-Statement 79 Low Priority

External Investment Pools-Statement 79 Medium Priority

External Investment Pools-Statement 79 High Priority

Additional Comments:

Financial Reporting Entity-Statements 14, 39, 61, 80, and 90

Financial Reporting Entity-Statements 14, 39, 61, 80, and 90 Low Priority

Financial Reporting Entity-Statements 14, 39, 61, 80, and 90 Medium Priority

Financial Reporting Entity-Statements 14, 39, 61, 80, and 90 High Priority

Additional Comments:

Fund Balance-Statement 54

Fund Balance-Statement 54 Low Priority

Fund Balance-Statement 54 Medium Priority

Fund Balance-Statement 54 High Priority

Additional Comments:

Government Combinations and Disposals of Operations-Statement 69

Government Combinations and Disposals of Operations-Statement 69 Low Priority

Government Combinations and Disposals of Operations-Statement 69 Medium Priority

Government Combinations and Disposals of Operations-Statement 69 High Priority

Additional Comments:

Intangible Assets-Statement 51

Intangible Assets-Statement 51 Low Priority

Intangible Assets-Statement 51 Medium Priority

Intangible Assets-Statement 51 High Priority

Additional Comments:

Related Party Transactions-Statements 56 and 62

Related Party Transactions-Statements 56 and 62 Low Priority

Related Party Transactions-Statements 56 and 62 Medium Priority

Related Party Transactions-Statements 56 and 62 High Priority

Additional Comments:

Sales of Real Estate-Statement 62

Sales of Real Estate-Statement 62 Low Priority

Sales of Real Estate-Statement 62 Medium Priority

Sales of Real Estate-Statement 62 High Priority

Additional Comments:

Statistical Section-Statement 44

Statistical Section-Statement 44 Low Priority

Statistical Section-Statement 44 Medium Priority

Statistical Section-Statement 44 High Priority

Additional Comments:

Tax Abatement Disclosures-Statement 77

Tax Abatement Disclosures-Statement 77 Low Priority

Tax Abatement Disclosures-Statement 77 Medium Priority

Tax Abatement Disclosures-Statement 77 High Priority

Additional Comments:

Troubled Debt Restructurings-Statement 62

Troubled Debt Restructurings-Statement 62 Low Priority

Troubled Debt Restructurings-Statement 62 Medium Priority

Troubled Debt Restructurings-Statement 62 High Priority

Additional Comments:

2024 GASAC Technical Agenda Prioritization

For Tribal Leaders and Tribal Financial Professionals

Question Title

* 1. Job Title/Position

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* 2. Tribal Employer

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* 3. Please classify by priority the following Pre-Agenda Research items:

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* 4. Please classify by priority the following Other Research item:

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* 5. Please classify by priority the following Monitoring Activity items:

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* 6. Please classify by priority the following Potential Topic items:

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* 7. Please classify by priority the following Potential Reexamination Topic items:

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* 8. Please verify: I classified no more than 3 High and 3 Medium priority items in this survey.