 |
|
Fund Accounting Overview
9:00 a.m. - 9:50 a.m. (1 CPE)
Speakers:
Christopher W. Heinfeld, CPA, CGFM, Heinfeld Meech
Joshua Jumper, CPA, CGFM, Heinfeld Meech
During this session we will learn about the "fund"amentals of governmental accounting. Topics include an overview of the different types of funds and a look at the
governmental fund financial statements. We will also discuss the modified accrual basis of accounting and how budgetary reporting is utilized in governments.
|
|
Revenue and Expenditure Recognition in the Governmental Fund Financial Statements
10:00 a.m. -10:50 a.m. (1 CPE)
Speakers:
Christopher W. Heinfeld, CPA, CGFM, Heinfeld Meech
Joshua Jumper, CPA, CGFM, Heinfeld Meech
This portion of the training will focus on accounting for the ins and outs of resources. We will cover the different types of revenues and expenditures that occur in
governmental accounting and the basics of journal entries to record revenue and expenditure accruals.
|
|
Accounting for Other Areas in the Governmental Fund Financial Statements
11:00 a.m. - 11:50 a.m. (1 CPE)
Speakers:
Christopher W. Heinfeld, CPA, CGFM, Heinfeld Meech
Joshua Jumper, CPA, CGFM, Heinfeld Meech
The last session of the morning will focus on basic accounting for transactions in Capital Projects and Debt Service Funds. In addition, you will learn about the details
of accounting for interfund transactions and various fund balance restrictions.
|
|
Lunch & Learn –Budget and Finance Manual
12:00 p.m. -12:50 p.m.
Speaker:
Tom Belshe, Deputy Director, League of Arizona Cities & Towns
During lunch, attendees will have the opportunity to hear from League Deputy Director Tom Belshe, who will give a brief review on the League's Budget and Finance Manual.
|
|
Proprietary, Fiduciary and Government-Wide Financial Statements
1:00 p.m. - 1:50 p.m. (1 CPE)
Speakers:
Dennis V. Maschke, CPA, MBA, Clifton Larson Allen
Dennis J. Osuch, CPA, Clifton Larson Allen
This portion of the training will focus on financial reporting on the full accrual basis of accounting, the reconciliation of the governmental fund financial statements to
the government-wide financial statements and focus on some of the more complex financial transactions and disclosures your organization may encounter.
|
|
Notes the Financial Statements, Elements of the CAFR and Upcoming GASB Pronouncements
2:00 p.m. - 2:50 p.m. (1 CPE)
Speakers:
Dennis V. Maschke, CPA, MBA, Clifton Larson Allen
Dennis J. Osuch, CPA, Clifton Larson Allen
In this session we will discuss the notes to the financial statements, focusing on required elements in the notes to the financial statements, complex note disclosures, and
the impact of recently issued and upcoming GASB pronouncements. We will wrap up the day with a discussion about the comprehensive annual financial report (CAFR) – the elements
of the CAFR, benefits to preparing a CAFR and the GFOA Certificate of Excellence in financial reporting.
|
|
Training Concludes
3:00 p.m.
CPE forms will be available at the registration desk at the conclusion of the training.
|
|
|
|
|
|
|
