
All session times are listed in Eastern Time. Once you get on the session page, the times will appear in the timezone you have set on your profile.
Monday 06-22-2020
Presto Chango! Your 457 Plan is a Pension Plan 11:00 AM - 12:15 PM
06-22-2020
View SessionOverview
While GASB's new statement on deferred compensation plans may be only a few paragraphs long, it has the potential for significant changes to many local governments and will plunge them to the world of pension and benefit accounting. Speakers at this session will discuss GASB's new statement, explain why it is necessary, provide an overview of pension accounting, and show examples of how local governments have been successful with implementation.
Agenda and Speakers
Bob Scott
David Levine
Christopher J. Telli, CPA, CIA
How to Make Technology Work for You in the Treasury Office 11:00 AM - 12:15 PM
06-22-2020
View SessionOverview
There are myriad ways in which governments can embrace technology solutions in the treasury office to better facilitate receivable and payable functions. These include integrating treasury data and procedures into government-wide ERP systems, facilitating cash and check handling in a more streamlined and anti-fraud manner, and accepting customer payments using new technology platforms. Embracing technology solutions can also enhance processes when physical operations are limited as staff works remotely. Finance officers should be aware of solutions that can assist with the processing of treasuring functions, know about technology solutions that can assist with preventing fraud, and what may be on the horizon that could be of value to your government’s treasury operations.
Agenda and Speakers
Cory Kampf
Nicole Epp
Andrew Durket
How Much is Too Much? Policies on Debt Capacity 3:00 PM - 4:15 PM
06-22-2020
View SessionOverview
Most governments have a local debt limit prescribed by state or provincial law. However, this limit is rarely calibrated to local conditions. Without a sense of what is truly affordable, it is impossible to make truly wise decisions about the use of debt. This session will review the best measures of local debt affordability, show you how to come up with local limits that make the most sense for your community, and how to create a policy that facilitates responsible, affordable use of debt.
Agenda and Speakers
Kristine Brock
Steve Murray
It’s Not Voodoo: It’s Just Your Actuarial Report 3:00 PM - 4:15 PM
06-22-2020
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Actuarial reporting can be complex, but important for understanding the status of pension and OPEB plans. Speakers in this session will focus on key components of an actuarial report and will guide finance officers on how to interpret their government’s actuarial reports. In addition, speakers will address frequently asked questions about the actuarial reports to allow for finance officers to better understand and explain this information to other stakeholders in the government.
Agenda and Speakers
Todd Tauzer
Doug Fiddler
Amy McInery
Tuesday 06-23-2020
CAFR Bafflers: Common Reporting Deficiencies by CAFR Sections 11:00 AM - 12:40 PM
06-23-2020
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Each year, GFOA reviews almost 5,000 submissions to the Certificate of Achievement for Excellence in Financial Reporting Program (CAFR Award Program). Using data from those reviews, speakers will identify the most common reporting deficiencies by CAFR sections and will discuss how all governments can improve their financial reporting. Speakers will also discuss the best way to prepare your CAFR for submission to the GFOA Award Program or how you can participate as a volunteer reviewer.
Agenda and Speakers
Kevin Kemp
Susan M Brown
Dennis Kaufman
The Ins and the Outs - GASB's Proposed Changes to Revenue and Expense Recognition 3:00 PM - 4:15 PM
06-23-2020
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When GASB issued Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions, it required the reporting of taxes, grants, fees, and fines with an economic resources measurement focus. However, different interpretations and application of these principles by governments have led to inconsistencies in financial reporting. In the near future, the GASB plans to issue a preliminary views due process document proposing a very different model for classifying and recognizing inflows and outflows of resources. This document is expected to have a profound effect on government accounting and financial reporting. Speakers in this session will preview proposed changes and prepare GFOA members to provide feedback to GASB on these fundamental changes.
Agenda and Speakers
Paulina Haro
Terri Hall
Land Use Planning and Financial Planning 3:00 PM - 4:40 PM
06-23-2020
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For most governments, a large part of their revenues and expenditures are determined by how land is used within the jurisdiction. However, land use planning usually happens with little consideration given to how land use choices will impact the long-term financial health of the local government. In this session, you will hear about how to bridge the divide between land use planning and financial planning in order to build communities that are both livable and that have a strong financial foundation in the future.
Agenda and Speakers
Justin Weiss
Laurie Brewer
Joe Minicozzi
Wednesday 06-24-2020
Prioritizing Your Values: How to Avoid Slash and Burn in an Economic Downturn 11:00 AM - 12:40 PM
06-24-2020
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Budgeting is just as much about values and priorities as it is about dollars. Unfortunately, in times of fiscal distress, governments can fall into focusing too much on getting the dollars to work out and abandon those principles. While universally true, but especially important in times of fiscal stress, it is important for governments to communicate their priorities and values to improve budget transparency, demonstrate fairness, and help justify difficult decisions. As your government works to address and recover from fiscal distress, how much have you communicated "why" you budget the way you do? In this session, speakers will present practical strategies to help you prioritize your organization's values and develop a framework to make those tough decisions and communicate them to those most impacted.
Agenda and Speakers
Kimberly Olivares
Jen Carlson
Anne P. Harty
Ask the Expert - Accounting and Financial Reporting 1:00 PM - 2:00 PM
06-24-2020
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Accounting questions of all types will be welcome at this session. The panel will include experts in governmental accounting, auditing and financial reporting, with expensive experience as financial statement preparation and audit, as well as an academic expert. Please come prepared with those nagging practical and theoretical questions, implementation issues, and other challenges.
Agenda and Speakers
Michele Mark Levine
Stephen J. Gauthier
Gerry Boaz, CPA, CGFM
Irfan Bora
Retirement Jambalaya: Different Strategies for Pension, OPEB, and DC Plans 3:00 PM - 4:15 PM
06-24-2020
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Headlines about the market impacts caused by COVID-19 tend to focus only on unfunded liabilities when it comes to public employee retirement. But the bigger picture—the factors that could affect employees' retirement readiness and local government finances—is not always obvious. Join this session to learn about the jumble of factors in the ever-changing retirement landscape, including strategies states are employing for defined benefit plans or changes in federal law that impact defined contribution participants.
Agenda and Speakers
Melanie Walker
Tyler Bond
Marcus Wu
Thursday 06-25-2020
Giving Voice to Values: GFOA’s Code of Ethics in Action 11:00 AM - 12:15 PM
06-25-2020
View SessionOverview
GFOA’s new code of ethics outlines the values that are essential to building trust in our communities, but putting these values into action can sometimes be difficult. In fact, ethical tragedies are often the result of people who sit silently on the sidelines afraid or uncertain of what to do about a transgression. In this session, you will learn a distinctive new approach to these situations called “Giving Voice to Values” by discussing real-life scenarios of ethical challenges that have occurred in governments.
Agenda and Speakers
Mary C. Gentile, PhD
Trust Me – Fiduciary Activities and Fiduciary Fund Reporting 3:00 PM - 4:15 PM
06-25-2020
View SessionOverview
GASB Statement No. 84, and the related implementation guide 2019-2, both named Fiduciary Activities, became effective for reporting periods beginning after December 15, 2019, eliminating the ambiguity that has existed in defining a fiduciary activity, but also changing the way that many governments will report on fiduciary funds. This session will provide a comprehensive review of fiduciary activities and fiduciary fund accounting and financial reporting, including discussion of challenges of implementation by finance officers who have recently implemented the standard.
Agenda and Speakers
Raymond Lee
Lisa R. Parker, CPA, CGMA
Shakeel Yusuf
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