David Kelleher

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GASB: Subscription-Based Information Technology Arrangements
GASB Subscription Based Information Technology Arrangements

GASB: Subscription-Based Information Technology Arrangements

AAFCPAs would like to remind entities following government accounting rules, including clients in the Charter School industry as well as other quasi-governmental organizations, of the Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription Based Information Technology Arrangements, which is required to be adopted in FY 2023. GASB 96 applies to all subscription-based information technology arrangements […]

GASB Subscription Accounting Standard

GASB Subscription Accounting Standard

Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription Based Information Technology Arrangements, applies to entities following government accounting rules, including AAFCPAs’ clients in the Charter School industry, as well as other quasi-governmental organizations.  This guidance applies to subscription-based technology arrangements (SBITAs), defined as a contract that conveys control of the right to use another party’s […]

AAFCPAs’ Dave Kelleher to Present Educational Session for Nonprofits and Board Members

AAFCPAs’ Dave Kelleher to Present Educational Session for Nonprofits and Board Members

AAFCPAs Partner David Kelleher, CPA, CGMA has been selected to present Exploring Nonprofit Financial Statements for Nonprofit Professionals on September 24th in collaboration with Philanthropy Massachusetts. In this interactive workshop, attendees will learn how to find the stories that nonprofit financial statements are telling. Attendees will get comfortable interpreting the numbers, reviewing financial statement disclosures […]

AAFCPAs to Present Workshop on Internal Controls & IT Countermeasures to Mitigate Risks

AAFCPAs to Present Workshop on Internal Controls & IT Countermeasures to Mitigate Risks

AAFCPAs’ Vassilis Kontoglis and David Kelleher will present an educational workshop on Best Practices in Internal Controls and IT Security to assist in mitigating risk at The Massachusetts Association of Early Education & Care (MADCA) Administration and Management Conference, in Worcester, MA on November 28th. Risk Management requires continuous improvement, and organizations must stay vigilant, […]

The MA Attorney General Launches Online Payment System (ePay) to Accept Fees from Charities

The MA Attorney General Launches Online Payment System (ePay) to Accept Fees from Charities

The Massachusetts Office of the Attorney General (AGO), Division of Public Charities office has announced the launch of its statewide, online payment system to accept annual filing fees from registered charities.  Any public charity that is registered with the AGO and has an Attorney General Number may now use the ePay site to remit their […]

AAFCPAs highlights key items new to Head Start eligibility standards

AAFCPAs highlights key items new to Head Start eligibility standards

In March, 2015, the Office of Head Start, an office of the U.S. Department of Health and Human Service (HHS), Administration for Children and Families, issued updated performance standards for Head Start programs.  AAFCPAs reminds our clients that the updated standards will be utilized in Head Start monitoring visits beginning October 1, 2015. AAFCPAs offers […]

UFR Reporting Guidance for Child Care Contractors With EEC Infant/Toddler Contracts

UFR Reporting Guidance for Child Care Contractors With EEC Infant/Toddler Contracts

As a reminder, effective July 1, 2014, the Massachusetts Department of Early Education and Care (EEC) unblended the Infant/Toddler contract rates.  In recent guidance issued by the EEC, the previously combined programs must now be reported separately on the Uniform Financial Report (UFR).  For example, child care contractors who receive EEC funding and have a […]

AAF Announces New Partner

AAF Announces New Partner

The partners of Alexander, Aronson, Finning & Co., P.C., are pleased to announce the appointment of David J. Kelleher, CPA, as a partner of the firm. David joined AAF in 1997. A cum laude graduate from the University of Massachusetts at Dartmouth, he earned his Bachelor of Science degree in Accounting. David has extensive experience […]