Public Authorities Articles

The Biden administration on March 31, 2021, unveiled a jobs and infrastructure plan, the American Jobs Plan, to address the nation’s pressing infrastructure needs. The plan calls for about $2 trillion in spending over eight years.

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (ARP Act), the $1.9 trillion COVID-19 relief package aimed at stabilizing the economy, providing needed relief to individuals and small businesses, and improving and accelerating the administration of coronavirus vaccines and testing.

Congress just passed a new bill to provide COVID-19 pandemic relief. The massive 5,500-plus-page relief package contains direct payments to eligible individuals, a 100% business meal tax deduction for the next two years, additional funding for Paycheck Protection Program loans, and much more. This article provides a brief rundown of some highlights of the Consolidated Appropriations Act of 2021

The U.S. House of Representatives and U.S. Senate passed the Consolidated Appropriations Act, 2021 (bill), a massive tax, funding, and spending bill that contains a nearly $900 billion coronavirus aid package. The emergency coronavirus relief package aims to bolster the economy, provide relief to small businesses and the unemployed, deliver checks to individuals, and provide funding for COVID-19 testing and the administration of vaccines.

In light of the COVID-19 pandemic, GASB has postponed the effective dates of certain provisions in Statements and Implementation Guides that first became effective or are scheduled to become effective for periods beginning after June 15, 2018, and later.

In response to the extended decrease in the operational capacity of many entities due to COVID-19, the Office of Management and Budget (OMB) has provided administrative, financial management, and audit requirement relief for certain Federal grant regulations.

This article summarizes the leave provisions contained in the bill passed by the House on March 16, 2020. The Senate is expected to make significant changes to the bill, which may expand the provisions described below to more employers.

The "gig economy" has opened plenty of new opportunities for employers and workers. However, leasing employees isn't completely worry-free. Depending on how you manage worker leasing relationships, you may still have certain responsibilities.

Many people have long recognized and cherished the emotional support available from their pets. An emerging category of service animal is a psychiatric service dog.

There are three types of financial statements. One is the income statement. Can you name the other two?