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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Hello Everyone,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>The State Controller’s Division is hosting a free NASACT <span style='color:black'>webinar on GASB Statement No. 60, <i>Accounting and Reporting for Service Concession Arrangements</i> (commonly referred to as public-private partnerships). <o:p></o:p></span></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Tuesday, March 15, 2011<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>11:00 am to 12:50 pm PST<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Veteran’s Building Auditorium<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>700 Summer St. NE<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Salem, OR 97301-1285 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Registration for this event will be coordinated through iLearnOregon (<a href="https://ilearn.oregon.gov/" title="https://ilearn.oregon.gov/"><span style='color:windowtext'>https://ilearn.oregon.gov</span></a>). For more </span></b><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>information on iLearnOregon, please see the “Registration” section of the announcement below. </span></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Thank you,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Kathy<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Kathryn Ross</span></b><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Statewide Accounting & Reporting Manager</span></b><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Oregon State Controller's Division</span><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>155 Cottage Street NE, U-50</span><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Salem, OR 97301</span><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Phone: (503) 373-7277, ext 253</span><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Fax: (503) 378-3514</span><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"'><a href="http://oregon.gov/DAS/SCD/SARS">http://oregon.gov/DAS/SCD/SARS</a></span><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Data Classification: Level 1 - Published</span><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> </span><span style='color:#1F497D'><o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='color:#1F497D'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=683 style='width:512.6pt;background:white;border-collapse:collapse'><tr style='height:77.35pt'><td width=683 colspan=2 valign=top style='width:512.6pt;border:solid windowtext 1.0pt;border-bottom:none;background:#00457C;padding:5.4pt 5.4pt 5.4pt 5.4pt;height:77.35pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0><tr style='page-break-inside:avoid;height:63.6pt'><td style='padding:0in 0in 0in 0in;height:63.6pt'><p class=MsoNormal><img border=0 width=478 height=106 id="Picture_x0020_1" src="cid:image002.jpg@01CB7AAA.035915B0" alt="Description: Description: Description: Description: Description: Description: cid:image002.jpg@01CB7AAA.035915B0"><!--[if gte vml 1]><v:rect id="headImage" o:spid="_x0000_s1026" style='position:absolute;margin-left:0;margin-top:0;width:50pt;height:50pt;z-index:1;visibility:hidden;mso-position-horizontal-relative:text;mso-position-vertical-relative:text' o:gfxdata="UEsDBBQABgAIAAAAIQC2gziS/gAAAOEBAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbJSRQU7DMBBF
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</v:rect><![endif]--><o:p></o:p></p></td></tr></table></td></tr><tr style='height:30.3pt'><td width=140 valign=top style='width:105.35pt;border:none;border-left:solid windowtext 1.0pt;background:#CD0100;padding:5.4pt 5.4pt 5.4pt 5.4pt;height:30.3pt'><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'><br>Visit Our Website:<br></span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'><a href="www.nasact.org"><span style='color:white'>www.nasact.org</span></a></span><o:p></o:p></p></td><td width=543 rowspan=2 valign=top style='width:407.25pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:5.4pt 5.4pt 5.4pt 5.4pt;height:30.3pt'><p class=MsoNormal align=center style='text-align:center'><b><span style='font-family:"Calibri","sans-serif";color:#376092'>Public Private Partnerships: From Accounting to Implementation</span></b><span style='color:#548DD4'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#548DD4'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>The National Association of State Auditors, Comptrollers and Treasurers (NASACT), in conjunction with the Association of Government Accountants and the Association of Local Government Auditors, is pleased to announce the latest in its series of events addressing timely issues in government auditing and financial management.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Budget shortfalls are requiring states to fundamentally re-assess their approaches to the delivery of public services. At the same time, increasing investment in the nation’s critical infrastructure is required to maintain and enhance economic competitiveness.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>An increasing number of state and local government agencies are now turning to the private sector to assist in the financing and delivery of public infrastructure through the use of “Public Private Partnerships” (P3). Under these P3 models, consortia of private companies assume responsibility for the design, construction, financing and operation of new or existing public infrastructure under a variety of different models.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Recognizing the increased usage of P3 models, in November 2010 the Governmental Accounting Standards Board (GASB) issued Statement No. 60, <i>Accounting and Financial Reporting for Service Concession Arrangements.</i> Common examples of service concession arrangements discussed in GASB No. 60 include long-term arrangements involving toll roads, hospitals and student housing. The statement provides guidance on transferor accounting and financial reporting for facilities and related payments from an operator and how to record the associated obligations of the government.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>This webinar will:<br><br><o:p></o:p></span></p><ul style='margin-top:0in' type=disc><li class=MsoNormal style='mso-list:l0 level1 lfo3'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Outline the drivers for P3 projects.<o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo3'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Identify sectors where P3 delivery models have been used or potentially could be used.<o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo3'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Describe a number of P3 delivery models.<o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo3'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Provide case studies of recent P3 transactions, the practical implications of each and the lessons learned for future projects.<o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo3'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Highlight specific examples and identify considerations for states considering future P3 projects to improve infrastructure delivery. <o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo3'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Discuss the accounting and financial reporting for different P3 models in the context of GASB Statement No. 60.<o:p></o:p></span></li></ul><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Neil McMonagle</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>, Grant Thornton, and Todd Webster, GASB, will share their knowledge and experiences during this event. In addition to hearing scheduled segments from our speakers, you will be able to ask questions during a live Q&A session.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>This webinar offers something for all government auditors, comptrollers and other government officials with a role in delivering public infrastructure. <b>Please feel free to share this opportunity with others who might be interested in this topic.<o:p></o:p></b></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>REGISTRATION INFORMATION<o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Date: </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Tuesday, March 15, 2011<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Time:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> 11–12:50 p.m. Pacific Standard Time<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Where: </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Veterans’ Auditorium (limit 100 people)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>CPE:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> Two credit hours<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Cost: FREE</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> (Hosted by SCD)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoHeader><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Registration:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <a href="https://ilearn.oregon.gov/" title="https://ilearn.oregon.gov/"><span style='color:black'>https://ilearn.oregon.gov</span></a><o:p></o:p></span></p><p class=MsoHeader><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:1.0in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Registration for this event will be coordinated through iLearnOregon using the link provided above. You will need an active iLearnOregon account to complete the registration process. If you do not already have an iLearnOregon account, you can find information on how to create an account (for both state and non-state personnel) on the main log-in page for iLearnOregon. Once you have logged-in you will find a link for “How to Register For A Course” in the left navigation panel under “iLearnOregon Help Center.”<o:p></o:p></span></p><div class=MsoNormal align=center style='margin-left:1.0in;text-align:center'><span style='color:#1F497D'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal style='margin-left:1.0in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse'><tr><td width=89 valign=top style='width:66.95pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> </span><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></b></p></td><td width=81 valign=top style='width:60.4pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></b></p></td><td width=359 valign=top style='width:269.1pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></b></p></td></tr></table><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 align=left style='border-collapse:collapse;margin-left:6.75pt;margin-right:6.75pt'><tr style='height:1.6in'><td width=196 valign=top style='width:147.35pt;padding:0in 5.4pt 0in 5.4pt;height:1.6in'><p class=MsoNormal><img border=0 width=156 height=139 id="Picture_x0020_3" src="cid:image001.jpg@01CB7AAA.F51B7F00" alt="Description: Description: cid:image001.jpg@01CB7AAA.F51B7F00"><o:p></o:p></p></td><td width=367 valign=top style='width:275.2pt;padding:0in 5.4pt 0in 5.4pt;height:1.6in'><p class=MsoBodyTextIndent style='margin-left:0in;text-indent:0in'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>The National Association of State Auditors, Comptrollers and Treasurers 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 by visiting the web site <a href="../AppData/Local/Microsoft/Windows/Documents%20and%20Settings/kpoynter/Local%20Settings/Temporary%20Internet%20Files/kpoynter/Local%20Settings/Temporary%20Internet%20Files/Documents%20and%20Settings/kpoynter/Local%20Settings/Temporary%20Internet%20Files/kpoynter/Local%20Settings/Temporary%20Internet%20Files/kpoynter/Local%20Settings/Temporary%20Internet%20Files/kpoynter/Local%20Settings/Temporary%20Internet%20Files/AppData/Local/Microsoft/Windows/Temporary%20Internet%20Files/Internal%20Audit/www.nasba.org">www.nasba.org</a>.<o:p></o:p></span></p></td></tr></table><p class=MsoNormal style='margin-left:71.25pt;text-indent:-71.25pt'><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> </span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p></td></tr><tr style='height:1006.2pt'><td width=140 valign=top style='width:105.35pt;border-top:none;border-left:solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;border-right:none;background:#CD0100;padding:5.4pt 5.4pt 5.4pt 5.4pt;height:1006.2pt'><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'>More Info…<br></span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'><a href="http://www.nasact.org/conferences_training/events.cfm"><span style='color:white'>General Information</span></a><br><a href="https://nasactdata.nasact.org/NASACT/etrakWebApp/login.aspx"><span style='color:white'>Register</span></a><o:p></o:p></span></p></td></tr></table><p class=MsoNormal><o:p> </o:p></p></div></body></html>