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<title>ANNOUNCING -- May 1 Webinar -- Uniform Guidance: 2024 Update</title>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Good afternoon ACFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">SARS will be hosting the NASACT Webinar “Uniform Guidance: 2024 Revision”, which will be held on Wednesday, May 1 from 11:00 am – 12:00 pm. The webinar provides for one hour
of CPE as well. If you’re interested, click on the highlighted “here” below to obtain your individual Zoom for Government link. Once you do, you’ll be asked to register with your name and email, after which you’ll receive an email from Meredith Johns that
will contain the actual link that can be added to your Outlook calendar.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Note: In NASACT’s email there is also information about the July 11 NASACT Webinar titled “GASB Review 2024”. The email about that registration will come at a later date.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Following is information from the registration email from NASACT:<o:p></o:p></span></p>
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<p class="MsoNormal" style="border:none;padding:0in"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><br>
<span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#4C4C4C">Thank you for registering for </span>NASACT’s<span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#4C4C4C"> webinar: <em><b><span style="font-family:"Arial",sans-serif">Uniform
Guidance: 2024 Revision</span></b></em><strong><span style="font-family:"Arial",sans-serif"> </span></strong>on May 1, 2024 from 2:00 – 3:00 p.m. ET.<br>
<br>
Click </span><span style="background:yellow;mso-highlight:yellow"><a href="https://www.zoomgov.com/webinar/register/WN_V6CpZdjyTNyNhv2qwJRaAg" target="_blank"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#4C4C4C">here</span></a></span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#4C4C4C"> to
receive your individual Zoom for Government link.</span><br>
<br>
<strong><span style="font-family:"Calibri",sans-serif">CPE VERIFICATION PROCESS</span></strong><br>
<br>
NASACT has a new CPE Process, so we just want to provide you with the information you will need in order to request CPE for our webinar. <br>
<br>
Please note that every attendee will need a cell phone that can read a QR code or some type of device that can access an internet browser in order to request CPE. Verification codes will be announced and should be entered into our CPE verification system, called
Conferences IO, in real-time during the webinar.<br>
<br>
Our moderator will provide complete instructions during the webinar, but the instructions are also provided below.<br>
<br>
Each individual who will request CPE must have access to an<strong><span style="font-family:"Calibri",sans-serif"> internet browser on a computer or mobile device to request CPE</span></strong>. You will be prompted during the webinar to:<br>
<o:p></o:p></p>
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<strong><span style="font-family:"Calibri",sans-serif">Navigate to <a href="https://nasact.cnf.io/">https://nasact.cnf.io</a> (or use the QR code that will be provided live during the webinar)</span></strong><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<strong><span style="font-family:"Calibri",sans-serif">Enter name and email address</span></strong>.<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<strong><span style="font-family:"Calibri",sans-serif">Click CHECK IN</span></strong>. Be sure to check in to the session - a time stamp captures the time your participation begins.<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<strong><span style="font-family:"Calibri",sans-serif">Enter your CPE codes</span></strong>. At various times throughout this session the instructor will arrive at a slide which contains a 3-digit CPE code. When a CPE code slide appears during the presentation
you will need to go to Conferences i/o, tap the "Codewords" button and submit the CPE code. The tool will indicate whether or not you have entered a valid code.<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<strong><span style="font-family:"Calibri",sans-serif">Click CHECK OUT</span></strong>. Be sure to check out to complete your CPE request.<o:p></o:p></li></ol>
<p class="MsoNormal">If you have any questions, please let me know or call our office at (859) 276-1147.<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Please reach out if there are any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Robert W. Hamilton, CPA
<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">State Controller</span><span style="font-size:16.0pt;font-family:Roboto;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">971-719-3031<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> National Association of State Auditors, Comptrollers and Treasurers <mjohns@nasact.org>
<br>
<b>Sent:</b> Tuesday, April 16, 2024 6:57 AM<br>
<b>To:</b> Robert Hamilton <robert.w.hamilton@state.or.us><br>
<b>Subject:</b> ANNOUNCING -- May 1 Webinar -- Uniform Guidance: 2024 Update<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#565A5C">Having trouble viewing?<br>
<a href="https://mailchi.mp/nasact/2024_04_16_uniform_guidance_update?e=224cba0fa0" target="_blank"><span style="color:#009CDE">View this email in your browser</span></a>
<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><a href="mailto:gjohnson@nasact.org" target="_blank"><span style="text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="_x0000_i1028" src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-forwardtofriend-48.png" alt="Email"></span></a><o:p></o:p></p>
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<p class="MsoNormal" style="line-height:125%"><span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif;color:#565A5C">The much-anticipated revision to OMB’s Uniform Guidance was released on April 4, 2024. Join us for this webinar to learn
about the major changes to this important guidance for recipients of federal financial assistance and their auditors. Among these changes are:
<o:p></o:p></span></p>
<ul type="disc">
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<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Increasing the single audit threshold from $750,000 to $1 million<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l0 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Increasing the de minimus indirect cost rate from 10% to 15%<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l0 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Using the term recipient and subrecipient instead of non-federal entity (except in certain areas like subpart F implementing the Single Audit Act)<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l0 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Increasing equipment and supply thresholds from $5,000 to $10,000<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l0 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Revising areas of the cost principals including clarification of pension and post-retirement health plans<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l0 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Revising the template text for a Notice of Funding Opportunity (NOFO)<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="line-height:125%"><span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif;color:#565A5C">These and other changes will be addressed during this informative and timely webinar. This is one you don’t want to miss!<br>
<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=2c3f2f3065&e=224cba0fa0" target="_blank" title="LEARN MORE"><b><span style="color:white;text-decoration:none">LEARN
MORE</span></b></a> </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=e4fe860411&e=224cba0fa0" target="_blank" title="REGISTER"><b><span style="color:white;text-decoration:none">REGISTER</span></b></a>
</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:125%"><span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif;color:#565A5C">NASACT is pleased to announce the latest in its series of training events addressing timely issues in government accounting,
auditing, and financial management.<br>
<br>
As the fiscal year-end for most state governments quickly approaches and a new year begins, it is an opportune time for financial statement preparers and auditors to get a refresher on standards that will be effective for June 30, 2024, financial statements,
as well as recently released GASB statements that will require attention in fiscal year 2025. This webinar will provide must-know guidance on these standards.<br>
<br>
Effective for fiscal year June 30, 2024, are: <o:p></o:p></span></p>
<ul type="disc">
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<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Statement 99 – Omnibus 2022 (Financial Guarantees and Classification of Derivatives)<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l2 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Statement 100 – Accounting Changes and Error Corrections<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l2 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">IG 2021-1 – Update (5.1)<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l2 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Effective for fiscal year June 30, 2025, are:<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l2 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Statement 101 – Compensated Absences<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:125%;mso-list:l2 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif">Statement 102 – Disclosure of Certain Risks<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="line-height:125%"><span style="font-size:12.0pt;line-height:125%;font-family:"Arial",sans-serif;color:#565A5C">The webinar will also cover key standards and projects on GASB’s technical agenda.
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