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Pass Through Agencies and GASB Investment Reporting
Submit your responses to the following questions in a 1-2 page summary MSWord document. Label each question clearly. For computations done in an Excel spreadsheet, please copy and paste your work into your MSWord document. For written answers, please make sure your responses are well written, use APA formatting and use at least one citation from a credible source.
1. What is a "pass-through" agency-fund and under what conditions is it appropriate to use such a fund?
GASB standards require that investments be reported at fair value. Explain the GASB reporting requirements related to fair value. How do these requirements differ from reporting requirements for corporate entities?
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