GASB 96 Subscription Based Information Technology Agreements (SBITAs) Reporting

Modified on Sun, Aug 27, 2023 at 6:39 AM

GASB Statement No. 96, Subscription-Based Information Technology Arrangements


Effective Date: The requirements of this Statement are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.  (Issued 05/20)


Links to the publication:

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DESIGNATING A PURCHASE ORDER LINE ITEM

The Line Item section of all purchase orders contain a field to mark the line of the Purchase Order for inclusion in the GASB 96 Report.  The box should be checked for any purchase order line items that the district wants included in the GASB 96 report.  





OPTION TO DESIGNATE A REQUISITION LINE ITEM

The District can permit requisition users to designate requisition lines for inclusion in the GASB 96 report by activating the following option on the Budget >>>  Setup tab:





REPORTING ON LINES MARKED FOR GASB 96

To generate the report of purchase order lines flagged as GASB 96, go to the reports tab and schedule the following report:



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