Date: February 28, 2019
Time: 8:00 am - 5:00 pm
Arlene Sullivan, [email protected]
Registration Deadline: February 21, 2019
Rogers, Anderson, Malody & Scott, LLP
735 E. Carnegie Dr. Suite 100
San Bernardino, CA 92408
Questions on Training Contact: CSMFO, 877-282-9183, [email protected]
This class is targeted to individuals who have new or expanding responsibilities for government accounting and financial reporting. It is also appropriate for individuals that have some accounting background, but may be new to the government sector. A significant portion of the class is focused on planning and executing the year end close process. Each attendee will earn 8 CPE credits, and will receive a certificate of completion at the conclusion of the class.
Instructor: Susan Mayer
Susan Mayer is a retired city finance professional with twenty-five years of public agency and government auditing experience. She currently maintains a consulting practice providing financial project support to California cities.
1. Overview of Governmental Financial Statements
The class will start with a walk-through of a City CAFR. Participants will look at examples of the fund accounting structure and discuss what readers look for in the financial statements. Participants are encouraged to bring a recent copy of their agency's financial statements for reference.
2. Oversight Agencies: Who sets the Standards?
The class will discuss the regulatory agencies that define the government accounting environment in which Cities operate.
3. Grant Accounting
With constrained tax revenues, cities often benefit from third party grants to finance projects and operations. The class will discuss various types of grant programs, administrative requirements, and the accounting entries necessary to allocate costs and revenues between fiscal years.
4. Year-end Close
Planning and organization are keys to a successful year-end close. The class will provide an overview of the year-end close process and discuss a work plan to efficiently navigate cut-off dates, build the year-end balance sheet, analyze the funds, compile the CAFR, facilitate the audit, and report to stakeholders.
5. Current Events and Questions from the Class
The class will finish with a group discussion of current events in the industry and questions from the class. Attendance will be limited to 50 people. All fees must accompany your registration and be received by the August 2nd deadline.
Classes are subject to cancellation within 2 weeks prior to the event if a minimum number of 18 registrations is not obtained. Please contact the CSMFO office for details.
CANCELLATION POLICY: Advance registrants unable to attend a course will receive a refund of the full registration fee, if a written request is received by the CSMFO office at least 72 hours prior to the start of the course. Cancellations made after the 72 hour deadline can send a substitute in their place with written notice to the CSMFO office.