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<div class="WordSection1">
<h1 align="center" style="margin:0in;margin-bottom:.0001pt;text-align:center"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#C00C0C">GASB Review: 2014<o:p></o:p></span></h1>
<h1 align="center" style="margin:0in;margin-bottom:.0001pt;text-align:center"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#C00C0C">A Training Webinar<o:p></o:p></span></h1>
<h1 align="center" style="margin:0in;margin-bottom:.0001pt;text-align:center"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#C00C0C"><o:p> </o:p></span></h1>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="649" style="width:486.55pt;border-collapse:collapse">
<tbody>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Date:<o:p></o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal">Wednesday, July 23, 2014<o:p></o:p></p>
</td>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Time:<o:p></o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal">11:00 AM – 12:50 PM<o:p></o:p></p>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
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<tr style="height:40.35pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:40.35pt">
<p class="MsoNormal"><b>Speakers:<o:p></o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:40.35pt">
<p class="MsoNormal">David A. Vaudt, Chair, GASB<o:p></o:p></p>
<p class="MsoNormal">David R. Bean, Director of Research, GASB<o:p></o:p></p>
<p class="MsoNormal">Other GASB Staff<o:p></o:p></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Location:<o:p></o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Auditorium<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Department of Veterans’ Affairs Building<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">700 Summer Street NE, Salem OR.<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>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>CPE:<o:p></o:p></b></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Two Credits<o:p></o:p></span></p>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Cost:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Free (Hosted by CFO)<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Register:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><a href="https://ilearn.oregon.gov/Default.aspx">https://ilearn.oregon.gov/Default.aspx</a><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"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">(Keyword: NASACT, GASB)<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Materials:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Materials will be emailed to registered participants before the webinar. Participants should print a copy of the materials to bring with them.
<o:p></o:p></span></p>
</td>
</tr>
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<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">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 training events addressing timely issues in government auditing and financial management.
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">As fiscal year-end for most state governments quickly approaches and a new year begins, it’s an opportune time for financial statement
preparers and auditors to get a refresher on standards that will be effective for June 30, 2014, financial statements as well as recently released GASB statements that will require attention in fiscal year 2015.
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">This webinar will provide “must know” guidance from recently-issued GASB statements including:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l3 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">GASB 71 - Pension Transition for Contributions Made Subsequent to the Measurement Date - an amendment of GASB Statement No. 68<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Also included will be coverage on previously-issued GASB statements that are effective for June 30, 2014 and 2015. For 2014, these
statements include: <o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l3 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 65 - Items Previously Reported as Assets and Liabilities<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l3 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 66 - Technical Corrections—2012, an amendment of GASB Statements No. 10 and No. 62
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l3 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 67 - Financial Reporting for Pension Plans<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l3 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 70 - Accounting and Financial Reporting for Nonexchange Financial Guarantees
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statements effective for 2015 are:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo2;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 68 - Accounting and Financial Reporting for Pensions
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo2;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 69 - Government Combinations and Disposals of Government Operations<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo2;text-autospace:none">
<![if !supportLists]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><span style="mso-list:Ignore">•<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Statement 71 - Pension Transition for Contributions Made Subsequent to the Measurement Date<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Join GASB chairman David A. Vaudt, GASB director of research David R. Bean, and other GASB staff for this informative two-hour training session. You will also
be given an opportunity to ask questions and share experiences during the last 25 minutes of the audio conference.
</span><o:p></o:p></p>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="100%" align="center">
</div>
<h1 style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#C00C0C">AGENDA<o:p></o:p></span></h1>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">2:00 – 2:05 p.m. – Opening Remarks<o:p></o:p></span></b></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l1 level1 lfo3">
<![if !supportLists]><span style="font-size:10.5pt;font-family:Symbol;color:#60605B"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Kinney Poynter, Executive Director, NASACT<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">2:05 – 3:20 p.m. – GASB Review: 2014<o:p></o:p></span></b></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l1 level1 lfo3">
<![if !supportLists]><span style="font-size:10.5pt;font-family:Symbol;color:#60605B"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">David A. Vaudt, Chairman, Governmental Accounting Standards Board<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l1 level1 lfo3">
<![if !supportLists]><span style="font-size:10.5pt;font-family:Symbol;color:#60605B"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">David R. Bean, Director of Research, Governmental Accounting Standards Board<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">3:20 – 3:45 p.m. – Live Q&A<o:p></o:p></span></b></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l2 level1 lfo4">
<![if !supportLists]><span style="font-size:10.5pt;font-family:Symbol;color:#60605B"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Moderated by Kinney Poynter<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></b></p>
<p style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">3:45 – 3:50 p.m. – Wrap Up<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B">Kinney Poynter<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial","sans-serif";color:#60605B"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Please let me know if you have any question.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Robert W. Hamilton, CPA<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Statewide Accounting and Reporting Services Manager</span></b><b><span style="font-family:"Verdana","sans-serif";color:#353535"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Department of Administrative Services</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"">Phone: (503) 373-0299<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"><span style="color:blue">http://oregon.gov/DAS/CFO/SARS</span></a></span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><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">Data Classification: Level 1 - Published</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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