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Common Reporting Deficiencies in Government Financial Statements WEBCAST

Tuesday, November 8 8:00am - 9:30am PST

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Your Desk

1.5 Credits

Member Price $49.00

Non-Member Price $59.00

Overview

The objective of this course is to provide an overview of the common deficiencies noted in a government financial report.

Highlights

Overview of common deficiencies identified in: Transmittal and MD&A. Calculation of net investment in capital assets. Restricted net position-linkage between fund financial statements to government-wide financial statements. Classification of fund balance under GASB 54. Component unit considerations. Special revenue funds. Notes disclosures. Component units. Fund balance. Revenue stabilization arrangements. Use of internal service fund. Fiduciary fund reporting

Prerequisites

Experience with preparing government financial statements under GASB 34.

Designed For

Auditors who perform financial statements of governments. Financial Statements preparers. Management.

Objectives

Recognize the impacts of rapid changes in GAAP on financial reporting. Learn from the mistakes of others to improve your government’s financial reporting.

Preparation

None.

Notice

None.

Leader(s):

  • Kenneth Pun

Non-Member Price $59.00

Member Price $49.00