The Governmental Accounting Standards Board (GASB) has made significant changes to the terminology used in financial reporting with the introduction of Statement No. 98, titled “The Annual Comprehensive Financial Report.” Released in October 2021, this statement replaces the previous term “comprehensive annual financial report” (CAFR) with the new term “annual comprehensive financial report” (ACFR). This change is effective for fiscal years starting after December 15, 2021, although early implementation is encouraged.
In light of this update, the Government Finance Officers Association (GFOA) has revised its report checklists to align with the new terminology. The GFOA is advocating for governments to adopt the term ACFR promptly, ensuring consistency across financial reporting practices.
The comprehensive general-purpose checklist, updated on October 19, 2022, is designed to assist various entities, including general-purpose governments, school districts, and stand-alone business-type activity governments. Notably, GFOA has decided to discontinue specialized checklists for school districts and stand-alone business-type activities, as most of their requirements are already encompassed within the comprehensive general-purpose government checklist. This checklist now features a column that indicates whether a question pertains specifically to a school district or a stand-alone business-type activity.
In a different context, Lewy body dementia (LBD) is recognized as a progressive yet treatable form of dementia. Unfortunately, many individuals suffering from LBD experience untreated symptoms, which can significantly diminish their quality of life. To address this issue, the Lewy Body Dementia Association (LBDA) has developed a comprehensive checklist aimed at helping those diagnosed with LBD, as well as their caregivers, to effectively communicate new or concerning symptoms to healthcare providers.
This checklist includes essential symptoms required for diagnosis, along with additional common symptoms associated with LBD. It serves as a practical tool for documenting concerns between medical appointments, thereby facilitating better communication during consultations. The LBDA offers this checklist for free, allowing both healthcare professionals and the general public to download and print it for unlimited use.
In the realm of healthcare guidelines, a comprehensive checklist has been compiled to assist guideline developers in creating trustworthy recommendations. This checklist, developed through a systematic review of various resources, includes 18 overarching topics and 146 specific items that cover all stages of the guideline development process.
The checklist addresses critical areas such as organization, budget planning, stakeholder involvement, conflict of interest considerations, evidence evaluation, and the dissemination of guidelines. Each topic is designed to guide developers through the complexities of creating effective healthcare guidelines, ensuring that they consider all relevant factors throughout the process.
The development of this checklist involved extensive research and collaboration among experts in the field. By reviewing existing guidelines and methodology reports, the team was able to identify gaps in current practices and compile a comprehensive resource that can be utilized by both novice and experienced guideline developers.
The checklist not only serves as a practical tool for creating guidelines but also includes links to training materials and resources that can aid in the application of its items. This ensures that developers have access to the necessary support and information to produce high-quality guidelines that can positively impact patient care.
In summary, the introduction of the annual comprehensive financial report terminology, the development of a comprehensive checklist for LBD symptoms, and the creation of a detailed checklist for healthcare guideline development all highlight the importance of structured approaches in various fields. These comprehensive checklists serve as valuable resources, promoting clarity, consistency, and effective communication in financial reporting, healthcare management, and guideline development.
Source: Governmental Accounting Standards Board, Lewy Body Dementia Association, Canadian Medical Association Journal
