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Senate advances bill to align Utah financial reports with national accrual standards; sponsors warn paper gains aren’t budget dollars

Utah State Senate · January 29, 1991
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Summary

Senate debate on SB 50 centered on implementing GASB accrual reporting: sponsor said it will show about $65 million in receivables and $35 million in liabilities on the balance sheet, and repeatedly cautioned that the change is for reporting only and should not be treated as available for budgeting.

Senators advanced Senate Bill 50 to the third-reading calendar after a floor explanation about a national shift in government accounting.

Sponsor Senator Lorraine McAllister told the Senate the change—driven by the Governmental Accounting Standards Board (GASB)—moves state annual reports from a modified accrual view toward a fuller accrual basis. "This provision will cause us to increase our revenue on 06/30/1990 by $65,000,000," McAllister said,…

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