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GASB Statement No. 34

GASB Statement No. 34 Overview Article
A Comment on Massachusetts Municipalities
 A Commentary on Massachusetts School Districts
GASBS 34 Resume


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GASBS 34 RESUME
Last Updated: August 21, 2007

Mr. Mark D. Abrahams, President of The Abrahams Group, consults, writes and teaches about governmental financial management and GASB Statement No. 34. Mr. Abrahams is an independent consultant and has served on numerous GASB Statement No. 34 implementations and related studies. He has taught municipal finance at Bentley College and other institutions for the past 18 years and is a Certified Public Accountant.

GASB STATEMENT NO. 34

Mark D. Abrahams, CPA, has significant experience in implementing GASBS 34. He is a member of the Governmental Accounting Standards Boards Questions and Answers Committee on GASBS 34, one of 18 in the country. His GASBS 34 work with the Tri Town South Shore Development Corporation has been recognized by the GASB as the first GASBS 34 implementation in the county. In addition, he is the recent recipient of the Association of Governmental Accountants' Boston Chapter's 2000 Special Achievement Award for his work with Massachusetts' local governments in implementing GASBS 34. Relevant experience includes:

  • Assisting the Tri Town South Shore Development Corporation to close its books and prepare audit schedules and statements in conformance with GASB Statement No. 34, the new reporting model. The Governmental Accounting Standards Board has recognized the TTSSDC implementation as the first GASBS 34 implementation in the country.
  • Assisting the Town of Bellingham to early implement GASB Statement No. 34. The project involves developing an inventory of fixed assets, posting fixed asset information to the accounting system, restating FY 2001 general purpose financial statements and preparing FY 2002 financial statements consistent with GASBS 34.
  • Assisting the Town of Littleton to develop a GASBS 34 implementation plan and providing implementation assistance to prepare FY 2003 financial statements consistent with GASBS 34.
  • Assisting the Town of Auburn to report its sewer enterprise fund consistent with GASBS 34. The project involves developing an inventory of fixed assets, posting fixed asset information to the accounting system, restating FY 2001 general purpose financial statements and preparing FY 2002 financial statements consistent with GASBS 34.
  • Assisting the Town of Nantucket to develop an inventory of capital assets for the general and sewer funds for their FY 2006 GASBS No. 34 financial statements.
  • Assisting the Town of Nantucket to develop an inventory of infrastructure capital assets for their FY 2007 GASBS No. 34 financial statements.
  • Assisting the Town of Millbury to develop an inventory of sewer infrastructure capital assets for their FY 2006 GASBS No. 34 financial statements.
  • Conducting GASBS 34 training programs for the City of Milwaukee, Milwaukee Public Schools and the City of Overland Park, KS.
  • Developing an implementation plan for the Town of Yarmouth to implement GASBS 34.
  • Working with the Department of Revenue, Bureau of Accounts to develop the Massachusetts municipal basic financial statements in accordance with GASB Statement No. 34.
  • Working with the Department of Revenue, Bureau of Accounts to develop the impact of GASB Statement No. 34, the new reporting model, on Massachusetts' enterprise fund accounting and reporting.
  • Conducting several GASBS 34 training programs for the Massachusetts Municipal Auditors and Accountants Association, Massachusetts Collectors and Treasurers Association, Association of Governmental Accountants, American Institute of Certified Public Accountants, Massachusetts Society of Certified Public Accountants, and American Public Works Association.
  • Conducting GASBS 34 training for:
    • The towns of Amherst, Barnstable, Boxborough, Concord, Danvers, Duxbury, Falmouth, Framingham, Freetown, Grafton, Holliston, Hopedale, Hopkinton, Ipswich, Lexington, Marblehead, Middleboro, Millis, Newburyport, Northborough, Rochester, Pepperell Sterling, Sudbury, Sutton, Tewksbury, Uxbridge, Walpole, Wareham, Warren, West Boylston, West Springfield, and Yarmouth.
    • The cities of Attleboro, Boston, Holyoke, Lowell, Newton, Quincy, Somerville Springfield, and Taunton.
    • Regional School Towns including Acton-Boxborough, Bridgewater-Raynham, Bristol-Plymouth, Mendon-Upton, Minuteman, Pentucket, South Middlesex Regional, South Shore, Spencer - East Brookfield, and Wachusett.
    • School Towns including Ipswich, Lawrence, New Bedford, and Springfield Public Schools.

AFFILIATIONS AND RECOGNITIONS

Mr. Abrahams is an advisor to the Government Finance Officers Associations Standing Committee on Budgeting and Management and a member of the Governmental Accounting Standards Board's Service Efforts and Accomplishments Reporting Task Force and GASB's Q&A Committee on Statement 34, one of eighteen people in the country. He is also a member of the Massachusetts Society of Certified Public Accountants Sub Committee on Governmental Auditing and Accounting. He is a Certified Public Accountant. .

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