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What is a SBITA?

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GASB 96 (Governmental Accounting Standards Board Statement No. 96) provides guidance for governmental entities’ accounting and financial reporting of subscription-based IT arrangements (SBITAs). 

Subscription-based information technology arrangements (SBITAs) are contractual arrangements in which a school or other government entity subscribes to a software, platform, or other information technology service on an ongoing basis, typically paying a recurring fee for the service.  


Examples of SBITAs for schools might include: 

  1. Cloud-based student information systems (SIS): Schools may subscribe to cloud-based SIS platforms to manage student records, scheduling, attendance, and other administrative functions. 
  1. Learning management systems (LMS): Schools may use LMS platforms to create and manage online courses, assignments, and assessments. 
  1. Virtual meeting and collaboration platforms: Schools may subscribe to virtual meetings and collaboration platforms, such as Zoom or Microsoft Teams, to support remote learning and virtual meetings. 
  1. Digital content and library resources: Schools may subscribe to digital content and library resources, such as e-books, databases, and online research tools, to support teaching and learning. 
  1. Cybersecurity and data backup services: Schools may subscribe to cybersecurity and data backup services to protect their IT systems and data from cyber threats and ensure business continuity in case of data loss or system failure. 
  1. Cloud-based finance and HR software: Schools may subscribe to cloud-based finance and human resources platforms to manage budgets, payroll and other related tasks.  

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At Maner Costerisan, we understand the challenges school districts face when implementing GASB 96 requirements. That’s why our education team are trusted advisors, providing crucial support that lightens your administrative load and ensures your school stays compliant with changing guidelines.  

We can help you determine and assess your current SBITAs and help you report them appropriately.  

Contact our Education experts at with questions or if you could use support with following GASB 96 requirements. 

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