School Districts Conference MAY 12, 2014 Sacramento and Webcast

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Overview:This comprehensive one-day event is a must for all accounting and finance professionals who serve school districts. Get hands-on guidance from government speakers and industry experts who will share their knowledge and insights on the topics you need to know, such as Local Control Funding Formula, state compliance letters and GASB 68. This year, we’ve added another of the popular Boot Camp sessions, for those who are new to school district audits or want to refresh their understanding of this highly specialized field.

Designed for: Senior-level staff and partners responsible for school district audits, large-district business staff, school district fiscal directors, county office business officials and school board members.

Credit Information:CPE: 8 HoursAA: 8 HoursYB: 8 Hours

Level: Update

Prerequisites: None

CONFERENCE OVERVIEW

Welcome and IntroductionsLocal Control Funding Formula OverviewBreakLocal Control Funding Formula: Practical Applications from the CDEORBoot Camp Part 1: State and Federal ComplianceState Controller’s Office and K-12 Audit Guide UpdateLunch (provided)California Department of Education UpdateBreakGASB 68: PensionsORBoot Camp Part 2: School District Financial Statements and Internal ControlsAdjourn

AGENDA {AT-A-GLANCE}08:30

08:35

09:50

10:00

11:00

12:1001:10

02:40

02:50

04:30

08:30

08:35

09:50

10:00

11:00

12:10

01:10

02:40

02:50

04:30

SESSIONDETAILS

Welcome and Introductions

Aubrey W. King, CPA Wilkinson Hadley King & Co. LLP

Shilo F. Gorospe, CPAVavrinek Trine Day & Co. LLP

Local Control Funding Formula: OverviewSigned into law in July 2013, the Local Control Funding Formula is one of the biggest reforms to hit California’s school funding system in decades. Learn what it is, how it works, and what important changes it entails.

John D. Gray, CIAPresidentSchool Services of California Inc.

{Break}

{Concurrent Sessions}

Local Control Funding Formula: Practical Applications from the CDE Get the tools you need to implement Local Control Funding Formula reforms. You’ll receive practical guidance on resources, calculations and examples you can use for your school district.

Peter Foggiato, CPADirector of School Fiscal Services DivisionCalifornia Department of Education

{OR}

Boot Camp Part 1: State and Federal ComplianceAre you new to school audits? Learn the basics of state and federal compliance and get your questions answered during this interactive session.

Aubrey W. King, CPAWilkinson Hadley King & Co. LLP

State Controller’s Office and K-12 Audit Guide UpdateMake sure you are up to date on reporting requirements with this overview of the K-12 Audit Guide. You will learn about significant deficiencies, common reporting errors and more.

Kirk H. Ochoa, CPACalifornia State Controller’s Office

Arlene MatsuuraCalifornia Department of Education

Royce Townsend, CPAVavrinek Trine Day & Co. LLP

Lunch {provided}

California Department of Education UpdateLearn about the revisions in the 2013 California School Accounting manual that are most likely to impact your work. Plus, learn about the new omni circular implications for LEAs, LCFF accounting topics, GASB 65 and other emerging issues.

Peggy O’Guin, CPACalifornia Department of Education

{Break}

{Concurrent Sessions}

GASB 68: PensionsGASB 68 drastically altered the accounting and reporting requirements for pension plans. Join industry leaders for an overview of the changes and get their insights on how school districts will be affected and the impact of liability.

John F. Georger, Jr., CPA, CIAThe Pun Group Accountants and Advisors

Robin Madsen, CPAChief Financial OfficerCalSTRS

Julian Robinson, EA, FSA, MAAASenior Pension ActuaryCalPERS

{OR}

Boot Camp Part 2: School District Financial Statements and Internal ControlsReview key GASB standards, risk assessment, auditing review, long-term debt and other important introductory topics.

Christy White, CPAChristy White & Associates

{Adjourn}

SCHOOL DISTRICTS CONFERENCEHYATT REGENCY SACRAMENTO & WEBCASTMAY 12, 2014

Shilo F. Gorospe, CPACo-ChairVavrinek, Trine, Day & Co., LLP

Aubrey W. King, CPACo-ChairWilkinson Hadley King & Co. LLP

Montserrat CarrilloWilkinson Hadley King & Co. LLP

Brenda A. Daddino, CPAM. Green & Company LLP, CPAs

Christine DavisCalifornia Department of Education

Jamie Matthews, CPAGilbert Associates, Inc., CPAs and Advisors

Royce E. Townsend, CPAVavrinek, Trine, Day & Co., LLP

Taylor Ulrich, CPAVicenti, Lloyd & Stutzman CPA

P. Robert Wilkinson, CPAWilkinson Hadley King & Co. LLP

Christina Joy Zakarian, CPABrochardt, Corona & Faeth

Conference Planning Committee

Hyatt Regency Sacramento1209 L Street

Sacramento, California 95814

ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066

Phone (800) 922-5272Fax (888) 868-8558Web calcpa.org

Event PricingMember $325Nonmember $425

Conference RegistrationMay 12 // SacramentoEvent Code // 5141445AMay 12 // WebcastEvent Code // 5141445B

Discount ProgramsSave hundreds with Value-Priced Education (VPE) and Coupons.

VPE 80 $1,295 CalCPA MemberVPE 40 $795 CalCPA MemberVPE 24 $675 CalCPA MemberCoupon 10 $2,495 CalCPA Member

Learn more about CalCPA discount programs, (800) 922-5272 or calcpa.org/discount

Materials for this conference are provided in PDF format. You will receive an email which contains a link for accessing the materials at least three days before the conference.

Registration PolicyAll registrations are taken on a first-come, first-served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.

Cancellation PolicyIf you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.

VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.

Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.

Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org

CalCPA Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional

education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or www.learningmarket.org.

REGISTRATION INFORMATIONRegister Online // WWW.CALCPA.ORG/SDC14