- GASB Issues Proposal to Enhance Concepts for Notes to Financial Statements.
- GASB Proposes Omnibus Statement Addressing Wide Range of Practice Issues.
- S&P U.S. Public Finance Mid-Year Outlook: Beyond COVID?
- Fitch ESG in Credit White Paper 2021.
- Interesting eminent domain case out of Texas here.
- And finally, Detention: With Extreme Prejudice is brought to us this week by Khoury v. Miami-Dade County School Board, in which the court noted that “… the School Board developed an unwritten policy of improperly detaining people under the Baker Act.” The Baker Act allows for involuntary 72-hour stays at the local spa, also know as “your friendly neighborhood psychiatric facility.” Yup, you read that correctly – the School Board. What could possibly go wrong? Apparently all it took was, “exhibiting ‘concerning’ and ‘odd’ behaviors.” BCB promptly filed an amicus brief, due to the fact that our entire workforce faced the imminent threat of a direct flight over the proverbial cuckoo’s nest, as the only behaviors ever observed ’round these parts are distinctly “odd” and “concerning.”