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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: 2015<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:</b><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">Wednesday, July 8, 2015<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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<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>
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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>
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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>
</td>
<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>
</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">Mt. Mazama Room<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">General Services Building (aka DAS-East)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">1225 Ferry Street SE, 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:</b><b><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:</b><b><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>
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<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>
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<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:</b><b><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: DAS, SARS, NASACT)<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:</b><b><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>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="100%" align="center">
</div>
<p class="MsoNormal"><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"><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">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, 2015, financial statements, as well as recently released GASB statements that will require attention in fiscal year 2016.
<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:10.5pt;font-family:"Arial",sans-serif;color:#60605B">This webinar will provide “must know” guidance on previously-issued GASB statements that are effective for June 30, 2015 and 2016.
<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:10.5pt;font-family:"Arial",sans-serif;color:#60605B">For 2015, these statements include:
<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="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><![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">Statement 68—Pensions—Employers<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><![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">Statement 69—Government Combinations and Disposals of Government Operations<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><![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">Statement 71—Pension Transition for Contributions Made Subsequent to the Measurement Date
<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:10.5pt;font-family:"Arial",sans-serif;color:#60605B">Statements effective for 2016 are:<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="MsoListParagraph" style="text-indent:-.25in;mso-list:l3 level1 lfo2"><![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">Statement 72—Fair Value—Measurement and Application<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l3 level1 lfo2"><![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">Statement 73—Pensions—Related Assets (outside scope of Statements 67 and 68)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l3 level1 lfo2"><![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">Statement 76—GAAP Hierarchy<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:10.5pt;font-family:"Arial",sans-serif;color:#60605B">Other recently issued GASB statements will be covered as well. These include:<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="MsoListParagraph" style="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">Statement 74—Other Postemployment Benefits (OPEB) —Plan Reporting
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="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">Statement 77—Tax Abatements<o:p></o:p></span></p>
<p class="MsoListParagraph" style="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">Statement 75—OPEB—Employers<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:10.5pt;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.
<o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="100%" align="center">
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<h1 style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#C00C0C">AGENDA (All times Eastern)<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 class="MsoNormal" style="margin-left:1.5in;text-indent:-1.0in;text-autospace:none">
<b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">2:00 – 2:05 p.m.<o:p></o:p></span></i></b></p>
<p class="MsoNormal" style="margin-left:1.5in;text-indent:-1.0in;text-autospace:none">
<b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">Welcoming Remarks<o:p></o:p></span></i></b></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo4">
<![if !supportLists]><span style="font-size:10.5pt;font-family:Symbol;color:#4C4C4C"><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, National Association of State Auditors, Comptrollers and Treasurers</span><span style="font-size:10.5pt;color:#4C4C4C"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.5pt;color:#4C4C4C"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">2:05 – 3:20 p.m.<o:p></o:p></span></i></b></p>
<p class="MsoNormal" style="margin-left:.5in"><b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">GASB Review 2015<o:p></o:p></span></i></b></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.25in;mso-list:l0 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">David A. Vaudt, Chairman, Governmental Accounting Standards Board<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.25in;mso-list:l0 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">David R. Bean, Director of Research, Governmental Accounting Standards Board<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in;text-autospace:none">
<span style="font-size:10.5pt;color:#4C4C4C"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-indent:-1.0in;text-autospace:none">
<b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">3:20 – 3:45 p.m.
<o:p></o:p></span></i></b></p>
<p class="MsoNormal" style="margin-left:1.5in;text-indent:-1.0in;text-autospace:none">
<b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">Q&A Session</span></i></b><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in;text-autospace:none">
<b><span style="font-size:10.5pt;color:#4C4C4C"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-left:1.5in;text-indent:-1.0in;text-autospace:none">
<b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">3:45 – 3:50 p.m.
<o:p></o:p></span></i></b></p>
<p class="MsoNormal" style="margin-left:1.5in;text-indent:-1.0in;text-autospace:none">
<b><i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">Wrap-Up</span></i></b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:.75in;text-indent:-.25in;mso-list:l0 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">Kinney Poynter<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">Please let me know if you have any questions.<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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