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Government

Governmental accounting, GASB, and public-sector financial reporting

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When Your Subsidy Check Follows Attendance, Not Enrollment: A Daycare Owner's Guide to the 2026 CCDF Flexibility Rule
·mike

When Your Subsidy Check Follows Attendance, Not Enrollment: A Daycare Owner's Guide to the 2026 CCDF Flexibility Rule

HHS's May 12, 2026 final rule restoring CCDF flexibility rescinded four 2024 mandates — the 7% co-payment cap, grants-or-contracts set-aside, prospective payment, and enrollment-based billing — effective July 13, 2026. Learn what attendance-based reimbursement means for daycare cash flow, how the 85% and five-day absence thresholds work, and which bookkeeping habits keep subsidy revenue predictable.

childcare
compliance
bookkeeping
GASB Statement 103 Is Effective for Fiscal 2026: What State and Local Governments Must Change
·mike

GASB Statement 103 Is Effective for Fiscal 2026: What State and Local Governments Must Change

GASB 103 overhauls the 25-year-old GASB 34 model — new MD&A, unusual items, proprietary funds, and budget comparisons effective for years ending June 30 2026.

accounting
financial-reporting
compliance