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<p class=MsoNormal><font size=4 color=blue face="Times New Roman"><span
style='font-size:14.0pt;color:blue'>This teleconference is <b><u><span
style='font-weight:bold'>free</span></u></b> (hosted by the State
Controller’s Division); registration information is included at the
bottom of the announcement</span></font><font color=blue><span
style='color:blue'>.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face="Times New Roman"><span
style='font-size:12.0pt;color:blue'><o:p> </o:p></span></font></p>
<h1><b><font size=6 face="Times New Roman"><span style='font-size:24.0pt'>Implementing
GASB 49: State & Local Governments Requirements for Pollution Remediation
Disclosures<o:p></o:p></span></font></b></h1>
<h2><b><font size=5 face="Times New Roman"><span style='font-size:18.0pt'>Program
Information Presented by the American Bar Association<o:p></o:p></span></font></b></h2>
<p><strong><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>Wednesday,
September 9, 2009</span></font></b></strong><br>
9:00 a.m. – 10:30 a.m. Pacific Time<o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Location:</span></font></b> SFMS Conference Room<o:p></o:p></p>
<p><b><font size=3 color=navy face="Times New Roman"><span style='font-size:
12.0pt;color:navy;font-weight:bold'>CPE: </span></font></b><font color=navy><span
style='color:navy'>The American Bar Association is not offering CPE for this
teleconference. However, the State Controller’s Division encourages all
agencies that recorded a liability and/or an accounting change for pollution
remediation to attend.</span><o:p></o:p></font></p>
<p><strong><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>Program
Overview:</span></font></b></strong><br>
The Government Accounting Standards Board (GASB) recently enacted Statement
No.49, Accounting and Financial Reporting for Pollution Remediation
Obligations. This teleconference will cover the basic requirements of GASB 49
and details on the estimation process required to comply with the standard.
Practical experiences in reaching compliance will also be discussed.<o:p></o:p></p>
<p><strong><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>Educational
Objectives:</span></font></b></strong> <o:p></o:p></p>
<ul type=disc>
<li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
mso-list:l0 level1 lfo3'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'>Background and requirements of GASB 49 <o:p></o:p></span></font></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
mso-list:l0 level1 lfo3'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'>Cost estimation approach <o:p></o:p></span></font></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
mso-list:l0 level1 lfo3'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'>Practical considerations, tips and experiences<o:p></o:p></span></font></li>
</ul>
<p><strong><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>Faculty:</span></font></b></strong><b><span
style='font-weight:bold'><br>
</span></b><u>Moderator:</u><br>
<strong><b><font face="Times New Roman">Gayle Koch</font></b></strong>, The
Brattle Group, <st1:place w:st="on"><st1:City w:st="on">Cambridge</st1:City>, <st1:State
w:st="on">MA</st1:State></st1:place><o:p></o:p></p>
<p><u><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>Panelists:</span></font></u><br>
<strong><b><font face="Times New Roman">Carol Bearce</font></b></strong>,
Office of the <st1:PlaceName w:st="on">Idaho</st1:PlaceName> <st1:PlaceType
w:st="on">State</st1:PlaceType> Controller, <st1:place w:st="on"><st1:City
w:st="on">Boise</st1:City>, <st1:State w:st="on">ID</st1:State></st1:place><br>
<strong><b><font color=blue face="Times New Roman"><span style='color:blue'>Wesley
Galloway</span></font></b></strong><font color=blue><span style='color:blue'>,
Government Accounting Standards Board (GASB), <st1:place w:st="on"><st1:City
w:st="on">Norwalk</st1:City>, <st1:State w:st="on">CT</st1:State></st1:place></span></font><br>
<strong><b><font face="Times New Roman">David Kleiber</font></b></strong>, <st1:PlaceType
w:st="on">Port</st1:PlaceType> of <st1:PlaceName w:st="on">Seattle</st1:PlaceName>,
<st1:place w:st="on"><st1:City w:st="on">Seattle</st1:City>, <st1:State w:st="on">WA</st1:State></st1:place><br>
<strong><b><font face="Times New Roman">Brandon Purcell</font></b></strong>,
Office of the <st1:PlaceName w:st="on">Idaho</st1:PlaceName> <st1:PlaceType
w:st="on">State</st1:PlaceType> Controller, <st1:place w:st="on"><st1:City
w:st="on">Boise</st1:City>, <st1:State w:st="on">ID</st1:State></st1:place><br>
<strong><b><font face="Times New Roman">John Rosengard</font></b></strong>,
Environmental Risk Communications, Inc. <st1:place w:st="on"><st1:City w:st="on">Oakland</st1:City>,
<st1:State w:st="on">CA</st1:State></st1:place><o:p></o:p></p>
<p style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:74.9pt;text-indent:-74.9pt'><b><font size=2 face="Times New Roman"><span
style='font-size:11.0pt;font-weight:bold'>To register: <font
color=red><span style='color:red'>SEATING IS LIMITED.</span></font> If
you are interested in attending, please sign-up early by sending an email to</span></font></b><font
size=2><span style='font-size:11.0pt'> <b><font color="#474747"><span
style='color:#474747;font-weight:bold'><a
href="mailto:kathy.j.dixon@state.or.us">kathy.j.dixon@state.or.us</a></span></font></b>. The
following information should be included in the text of your email:<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=2
face="Times New Roman"><span style='font-size:11.0pt'>1.
Name and date of training (enter in subject line of message)<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=2
face="Times New Roman"><span style='font-size:11.0pt'>2.
Attendee name<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=2
face="Times New Roman"><span style='font-size:11.0pt'>3.
Agency name and address<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=2
face="Times New Roman"><span style='font-size:11.0pt'>4.
Email address<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=2
face="Times New Roman"><span style='font-size:11.0pt'>5.
Telephone number<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=2
face="Times New Roman"><span style='font-size:11.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face="Times New Roman"><span style='font-size:
11.0pt'>If you have any questions, please call Kathy Dixon at 503-373-7277 ext.
283.<o:p></o:p></span></font></p>
<p><font size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color="#333333" face="Times New Roman"><span
style='font-size:12.0pt;color:#333333'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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