SCHOOL DISTRICTSCONFERENCESHERATON GRANDSACRAMENTO

MAY 8, 2015 SACRAMENTO & WEBCASTM

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Overview:Financial professionals handling internal or external audits of school districts must be aware of the current accounting and auditing challenges. Key government speakers and industry experts will bring you the latest developments surrounding the OMB Omni-Circular and pension reporting, as well as lead two boot camps covering financial reporting and school district compliance. Join your colleagues and industry leaders for practical guidance, real-life examples and insights into the biggest topics impacting school districts.

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 HoursGT: 8 HoursYB: 8 Hours

CONFERENCE OVERVIEW

Welcome

Are you Prepared for the OMB Omni-Circular?

Break

Concurrent Sessions (Choose One): GASB 68: Implementation or Boot Camp: Financial Reporting

Lunch (Plated lunch provided)

State Audit Guide Update

Break

CDE Update

Concurrent Sessions (Choose One): Charter School Rules and Regulations or Boot Camp: Case Studies in Compliance Workshop

Adjourn

AGENDA AT-A-GLANCE08:30

10:05

10:15

12:15

01:15

02:30

02:40

03:40

04:30

08:35

CONFERENCE PLANNING COMMITTEE

SCHOOL DISTRICTS CONFERENCESHERATON GRAND SACRAMENTO & WEBCAST1230 J Street Sacramento, CA 95814-2907

MAY 82015

Shilo F. Gorospe, CPAConference Co-Chair Vavrinek, Trine, Day & Co., LLP

Jamie A. Matthews, CPA Conference Co-ChairGilbert Associates, Inc., CPAs and Advisors

Michael Ash, CPA Christy White & Associates

Brenda A. Daddino, CPA M. Green & Company LLP, CPAs

Jeffrey A. Jensen, CPA Crowe Horwath LLP

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

Peggy O’Guin, CPA California Department of Education

Royce E. Townsend, CPA Vavrinek, Trine, Day & Co., LLP

Taylor Ulrich, CPAVicenti Lloyd & Stutzman CPA

Kevin Sproul, CPA Wilkinson Hadley King & Co. LLP

CONFERENCE PLANNING COMMITTEE

08:30

08:35

10:05

10:15

12:15

01:15

02:30

02:40

SESSION DETAILSWelcomeShilo F. Gorospe, CPAVavrinek Trine Day & Co., LLPConference Co-chair

Jamie A. Matthews, CPAGilbert Associates, Inc., CPAs and AdvisorsConference Co-chair

Are you Prepared for the OMB Omni-Circular?• Overview• Significant features• Reforms• What auditors need to know• Differences from current practice

Ellen SafranekFinancial Improvement Operations Deputy DirectorOffice of the Chief Financial OfficerU.S. Department of Education

BREAK

Concurrent Sessions (Choose One)

GASB 68: Implementation• Overview and update• Note disclosures• Required supplementary information (RSI)• Where will the numbers come from?• Impact on the financial statements• Step-by-step calculations

David R. Bean, CPADirector of Research and Technical Activities GASB

Cheryl Eason, RPA, DMCChief Financial OfficerCalPERS

Robin MadsenChief Financial OfficerCalSTRS

Kristin MontgomeryControllerCalPERS

- OR -

Boot Camp: Financial Reporting• Long term debt instruments• Capital assets accounting• GASB conversion entries• Fund financial statements vs. government-wide

financial statements

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

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

LUNCH (Plated lunch provided)

State Audit Guide Update

• Updates to the 2014-15 Audit Guide• Proposals for the 2015-16 Audit Guide• Hot topics and lessons learned from 2013-14• State compliance report – when is it Yes, No or N/A• Avoiding rejections: How to do it right the first

time?• Common deficiencies • What the SCO wants you to know

Arlene MatsuuraAdministrator, School Fiscal Services DivisionCalifornia Department of Education

Matthew A. Nethaway, CPACrowe Horwath LLP

Kirk H. Ochoa, CPASenior Management AuditorCalifornia State Controller’s Office

BREAK

CDE Update• California School Accounting Manual (CSAM):

Upcoming revisions• Local Control Funding Formula topics and tips • Observations for auditors on the Standardized

Account Code Structure• Other current topics and emerging issues

Peggy O’Guin, CPAAdministrator, Financial Accountability & Information Services California Department of Education

03:40

04:30

Register Onlinewww.calcpa.org

Conference RegistrationMay 8, 2015 | Sacramento | 5151445AMember $325 l Nonmember $425 l VP $0 l Coupon $0

May 8, 2015 | Webcast | 5151445BMember $325 l Nonmember $425 l VP $0 l Coupon $0

Discount Programs Save hundreds with Value-Priced Education (VPE) and Coupons. VPE 80 $1,295 CalCPA Member VPE 40 $795 CalCPA Member VPE 24 $675 CalCPA Member Coupon 10 $2,495 CalCPA Member Learn more about discount programs (800) 922-5272 or www.calcpa.org/discount

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

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

Materials for this conference are provided in PDF format.

Three business days before the conference, they will be accessible online via calcpa.org/MyEvents.

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 INFORMATION

Concurrent Sessions (Choose One)

Charter School Rules and Regulations• How they apply• Charter schools and school districts:

common differences• Reference Guide/Auditor’s Reference–

listing of laws applicable to charter schools

Eric PremackExecutive Director and FounderCharter Schools Development Center, Inc.

- OR -

Boot Camp: Case Studies in Compliance Workshop• Introduction to state compliance• Introduction to federal compliance• Case studies in compliance• Common problem areas in compliance

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

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

ADJOURN