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Who should attend Governmental Finance And Reporting
This seminar is designed for accountants, administrators, auditors, consultants, city managers, mayors, treasurers, superintendents and anyone else responsible for accounting, auditing and reporting of government entities.
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Governmental Finance And Reporting  

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This seminar is designed for accountants, administrators, auditors, consultants, city managers, mayors, treasurers, superintendents and anyone else responsible for accounting, auditing and reporting of government entities.

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Seminar Summary:

This seminar will help you learn the new accounting, auditing and reporting requirements of GASB 34 for both financial and non-financial audiences. (see full course description)

 
 

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Training Course Syllabus:


This seminar is designed for accountants, administrators, auditors, consultants, city managers, mayors, treasurers, superintendents and anyone else responsible for accounting, auditing and reporting of government entities.

This seminar will help you learn the new accounting, auditing and reporting requirements of GASB 34 for both financial and non-financial audiences. When do you need to be in compliance with GASB 34?

You will understand the different approaches to tackling the government wide statements from transaction analysis in individual funds to preparation of government wide financial statements.

Topics to be discussed include:

• GASB 34 Implementation Challenges

• Government Wide Financial Statements

• Infrastructure

• Effective GASB 34 Presentations To Non-Financial Audiences

• Resources And Where To Find Them

8:30 a.m. - 8:40 a.m.

I. Overview

8:40 a.m. - 9:40 a.m.

II. GASB 34 Implementation

Challenges

9:40 a.m. - 10:00 a.m.

III. Questions And Answers

10:00 a.m. - 10:10 a.m.

Break

10:10 a.m. - 10:50 a.m.

IV. Government Wide Financial

Statements

A. Challenges In Reporting Revenues In The Statement Of Activities

B. Identifying Reconciling Transactions From The Fund Financial Statements To The County’s Government Wide Statements

C. Obtaining A Beginning Net Asset Number For The Statement Of Activities

10:50 a.m. - 11:10 a.m.

V. Fixed Assets

A. What Does The County Need To Record?

B. What County Assets Need To Be Depreciated?

C. What Are The Changes In Reporting Fixed Asset In The County’s CAFR?

11:10 a.m. - 11:30 a.m.

VI. Questions And Answers/

Discussion

11:30 a.m. - 12:30 p.m.

Lunch (On Your Own)

12:30 p.m. - 2:00 p.m.

VII. Infrastructure

A. Overview And Background

B. Process

1. The Team

2. The Plan

3. The Tools

4. The Policies And Assumptions

C. Issue Identification And Resolution

1. What Do We Have?

2. What Is It Worth?

3. How Do I Account For It?

4. How Is It Reported?

5. Why Is ROW Different?

D. After Implementation

2:00 p.m. - 2:15 p.m.

VIII. Questions And Answers/

Discussion

2:15 p.m. - 2:25 p.m.

Break

2:25 p.m. - 3:25 p.m.

XI. Effective GASB 34

Presentations To Non-

Financial Audiences

3:25 p.m. - 4:10 p.m.

X. Resources And Where To Find

Them

A. Tools

B. Publications

C. CAFRs Of Other Entities

D. Web Sites Of Interests And/Or Help

E. On-Line Chat Groups

F. Professional Organizations

4:10 p.m. - 4:30 p.m.

XI. Questions And Answers

Seminar Summary:

This seminar will help you learn the new accounting, auditing and reporting requirements of GASB 34 for both financial and non-financial audiences. (see full course description)

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