<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]-->
<title>NASACT Webinar: GASB’s Invitation to Comment, Financial Reporting Model Improvements—Governmental Funds</title>
<style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:"Calibri Light";
panose-1:2 15 3 2 2 2 4 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
h1
{mso-style-priority:9;
mso-style-link:"Heading 1 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:13.5pt;
font-family:"Arial",sans-serif;
color:#21578A;
font-weight:bold;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:10.5pt;
font-family:"Arial",sans-serif;
color:#B7312C;
font-weight:bold;}
h3
{mso-style-priority:9;
mso-style-link:"Heading 3 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:10.5pt;
font-family:"Arial",sans-serif;
color:#565A5C;
font-weight:bold;}
h4
{mso-style-priority:9;
mso-style-link:"Heading 4 Char";
margin:0in;
margin-bottom:.0001pt;
line-height:125%;
font-size:13.5pt;
font-family:"Helvetica",sans-serif;
color:#202020;
font-weight:bold;}
h5
{mso-style-priority:9;
mso-style-link:"Heading 5 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:10.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h6
{mso-style-priority:9;
mso-style-link:"Heading 6 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:7.5pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-link:"Heading 1";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading3Char
{mso-style-name:"Heading 3 Char";
mso-style-priority:9;
mso-style-link:"Heading 3";
font-family:"Calibri Light",sans-serif;
color:#1F4D78;}
span.Heading4Char
{mso-style-name:"Heading 4 Char";
mso-style-priority:9;
mso-style-link:"Heading 4";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;
font-style:italic;}
span.Heading5Char
{mso-style-name:"Heading 5 Char";
mso-style-priority:9;
mso-style-link:"Heading 5";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading6Char
{mso-style-name:"Heading 6 Char";
mso-style-priority:9;
mso-style-link:"Heading 6";
font-family:"Calibri Light",sans-serif;
color:#1F4D78;}
p.readmsgbody, li.readmsgbody, div.readmsgbody
{mso-style-name:readmsgbody;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.externalclass, li.externalclass, div.externalclass
{mso-style-name:externalclass;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcnimage, li.mcnimage, div.mcnimage
{mso-style-name:mcnimage;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.templatecontainer, li.templatecontainer, div.templatecontainer
{mso-style-name:templatecontainer;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcntextcontent, li.mcntextcontent, div.mcntextcontent
{mso-style-name:mcntextcontent;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcntextcontent1, li.mcntextcontent1, div.mcntextcontent1
{mso-style-name:mcntextcontent1;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:9.0pt;
font-family:"Arial",sans-serif;
color:#565A5C;}
p.mcntextcontent2, li.mcntextcontent2, div.mcntextcontent2
{mso-style-name:mcntextcontent2;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Arial",sans-serif;
color:#565A5C;}
p.mcntextcontent3, li.mcntextcontent3, div.mcntextcontent3
{mso-style-name:mcntextcontent3;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:10.5pt;
font-family:"Arial",sans-serif;
color:#565A5C;}
p.mcntextcontent4, li.mcntextcontent4, div.mcntextcontent4
{mso-style-name:mcntextcontent4;
mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
text-align:center;
font-size:9.0pt;
font-family:"Arial",sans-serif;
color:white;}
span.org
{mso-style-name:org;}
span.locality
{mso-style-name:locality;}
span.region
{mso-style-name:region;}
span.postal-code
{mso-style-name:postal-code;}
span.EmailStyle37
{mso-style-type:personal;
font-family:"Arial",sans-serif;
color:#44546A;}
span.EmailStyle38
{mso-style-type:personal;
font-family:"Arial",sans-serif;
color:windowtext;}
span.EmailStyle41
{mso-style-type:personal;
font-family:"Arial",sans-serif;
color:#44546A;}
span.EmailStyle42
{mso-style-type:personal-compose;
font-family:"Arial",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:909271746;
mso-list-template-ids:120589974;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1
{mso-list-id:967977317;
mso-list-template-ids:1646015708;}
@list l1:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l1:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2
{mso-list-id:1041705823;
mso-list-template-ids:961468482;}
@list l2:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l2:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l2:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3
{mso-list-id:1910266514;
mso-list-template-ids:-1364033430;}
@list l3:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l3:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l3:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1027" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body bgcolor="#CFCDC9" lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Good Morning CAFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Enrollment to the NASACT webinar on GASB’s Invitation to Comment on financial reporting model improvements and how it relates to governmental funds is now open
on iLearn. As I mentioned in my email last week, what the GASB has proposed could fundamentally change governmental accounting so this will be an important webinar.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">iLearn keywords are DAS, SARS, and GASB<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">As a reminder, this will be held at the Veterans’ Auditorium on Thursday, February 23 from 11:00 – 12:50 pm (PST).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Feel free to contact me with any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><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><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> CAFR-Contacts-News [mailto:cafr-contacts-news-bounces@listsmart.osl.state.or.us]
<b>On Behalf Of </b>HAMILTON Robert W * DAS<br>
<b>Sent:</b> Wednesday, January 11, 2017 9:31 AM<br>
<b>To:</b> cafr-contacts-news@listsmart.osl.state.or.us<br>
<b>Subject:</b> [CAFR-Contacts-News] FW: NASACT Webinar: GASB’s Invitation to Comment, Financial Reporting Model Improvements—Governmental Funds<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Good Morning CAFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">SARS is pleased to be hosting this NASACT webinar on GASB’s Invitation to Comment on financial reporting model improvements and how it relates to governmental funds.
As it is at the Invitation to Comment stage, it means that this is early in GASB’s due process stages, but if this were to become a standard, this could have a major impact, as it could fundamentally change governmental accounting. As a result, SARS will
be hosting this training at the Veterans’ Auditorium on Thursday, February 23, from 11:00 am – 12:50 pm (PST).
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">We’ll be getting this training up on iLearn as soon as we can, but in the meantime, please add this training to your calendar so you can save the date.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">As is common with these trainings, 2 hours of continuing professional education (CPE) will be offered. Please be aware that CPE the process has changed, as outlined
by NASACT in the email below.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Please feel free to contact me with any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><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-size:11.0pt;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><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></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;font-family:"Calibri",sans-serif"><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://www.oregon.gov/DAS/financial/acctng">http://www.oregon.gov/DAS/financial/acctng</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Calibri",sans-serif"> <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;font-family:"Calibri",sans-serif"><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>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> NASACT [<a href="mailto:apeniston@nasact.org">mailto:apeniston@nasact.org</a>]
<br>
<b>Sent:</b> Wednesday, December 21, 2016 12:34 PM<br>
<b>To:</b> Robert <<a href="mailto:robert.w.hamilton@state.or.us">robert.w.hamilton@state.or.us</a>><br>
<b>Subject:</b> NASACT Webinar: GASB’s Invitation to Comment, Financial Reporting Model Improvements—Governmental Funds<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#CFCDC9;border-collapse:collapse">
<tbody>
<tr>
<td width="100%" valign="top" style="width:100.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="600" style="width:6.25in;border-collapse:collapse">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="background:white;padding:6.75pt 0in 6.75pt 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt">
<tbody>
<tr>
<td width="390" valign="top" style="width:292.5pt;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt">
<p class="MsoNormal"><em><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#565A5C">GASB to discuss the major components and proposed changes...</span></em><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#565A5C">
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td width="210" valign="top" style="width:157.5pt;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break:break-word">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;max-width: 210px;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt;max-width: 210px;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal"><a href="http://us12.campaign-archive1.com/?u=61c76c4b320bf504df577d7d7&id=36e5001184&e=224cba0fa0" target="_blank"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#009CDE">View this email in your browser</span></a><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#565A5C">
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="background:white;padding:6.75pt 0in 0in 0in;background:cover;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-size: cover;background-position-x:50%;background-position-y:50%" id="templateHeader">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><span style="border:solid windowtext 1.0pt;padding:0in"><img border="0" width="600" height="600" id="Picture_x0020_1" src="cid:image005.jpg@01D26BED.755A0260" alt="Image removed by sender."></span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="border:none;border-bottom:solid #EAEAEA 1.5pt;background:white;padding:0in 0in 6.75pt 0in;background:cover;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-size: cover;background-position-x:50%;background-position-y:50%" id="templateBody">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#21578A;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:6.75pt 13.5pt 6.75pt 13.5pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal"><strong><span style="font-family:"Arial",sans-serif;color:firebrick">GASB’s
</span></strong><em><b><span style="font-family:"Arial",sans-serif;color:firebrick">Financial Reporting Model Improvements – Governmental Funds</span></b></em><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<o:p></o:p></span></p>
<p class="MsoNormal"><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">Thursday, February 23, 2017</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<strong><span style="font-family:"Arial",sans-serif">2:00 – 3:50 p.m. Eastern Time</span></strong><br>
<br>
CPE: 2 credits available<br>
<br>
</span><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:firebrick">OVERVIEW</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<br>
Has it really been over 17 years since GASB 34 was issued? It’s hard to believe, but true! GASB is again turning its attention to the government reporting model with the release of an invitation to comment document entitled
<em><span style="font-family:"Arial",sans-serif">Financial Reporting Model Improvements – Governmental Funds</span></em>. <br>
<br>
This highly-anticipated reporting model project begins with a focus on accounting and reporting of governmental funds. This phase of the project addresses several potential improvements to governmental fund reporting, including:
<o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Recognition approaches (measurement focus and basis of accounting).<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Format of the governmental funds statement of resource flows.<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Specific terminology.<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Reconciliation to the government-wide statements.<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo1;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">For certain recognition approaches, a statement of cash flows.<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">GASB believes this project will have a significant impact on the foundation of state and local governments’ accounting and financial reporting. Please join us for
this informative webinar!<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Speakers:</span></strong> <o:p>
</o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">David A. Vaudt, Chairman, GASB<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">David R. Bean, Director of Research and Technical Activities, GASB<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo2;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Other GASB staff<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">Click </span><a href="http://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=0c794fb30e&e=224cba0fa0" target="_blank"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#009CDE">HERE</span></a><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"> to
see full registration brochure.<br>
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 13.5pt 13.5pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="background:#21578A;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:11.25pt 11.25pt 11.25pt 11.25pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="http://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=62a3f36769&e=224cba0fa0" target="_blank" title="REGISTER"><b><span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white;text-decoration:none">REGISTER</span></b></a><span style="font-size:13.5pt;font-family:"Arial",sans-serif">
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#21578A;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:6.75pt 13.5pt 6.75pt 13.5pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal"><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:firebrick">COST</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<br>
<strong><span style="font-family:"Arial",sans-serif">$299 per group (unlimited attendance); $50 per person; $25 per person if no CPE required</span></strong>
<o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Use promo code INDWEB to receive individual discount pricing with CPE.<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Use promo code INDNOCPE to receive individual pricing with
<u>no CPE required</u>.<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">For information regarding refunds, concerns and/or program cancellation policies, please contact our office at (859) 276-1147.<o:p></o:p></span></li></ul>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">
<hr size="2" width="100%" align="center">
</span></div>
<p class="MsoNormal"><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:firebrick">MATERIALS AND INSTRUCTIONS</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:7.5pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">You will receive instructions on how to join the webinar as part of your
<u>registration confirmation</u> email. All forms and available bios and presentation materials can be found on our webinar materials page
</span><a href="http://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=a732b5bdd1&e=224cba0fa0"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#009CDE">HERE</span></a><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">.<o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">
<hr size="2" width="100%" align="center">
</span></div>
<p class="MsoNormal" style="mso-margin-top-alt:7.5pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:firebrick">CONTINUING PROFESSIONAL EDUCATION</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<br>
</span><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:red">Attendance Requirements: NEW PROCESS – PLEASE READ!</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
To obtain full credit for this event, attendees must submit attendance verification codes as given during the webinar. Click
</span><a href="http://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=ab8226ee9c&e=224cba0fa0" target="_blank"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#009CDE">HERE</span></a><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">
for the full instructions.<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Learning Objectives: </span>
</strong>In this webinar, attendees will learn the significant accounting and financial reporting changes pertaining to the governmental funds being contemplated by the GASB, including:<o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo4;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Overview of major issues (nature and scope).<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo4;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Recognition approaches (measurement focus and basis of accounting).<o:p></o:p></span></li><li class="MsoNormal" style="color:#565A5C;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo4;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<span style="font-size:10.5pt;font-family:"Arial",sans-serif">Fund financial statement issues.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="mso-margin-top-alt:7.5pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">Delivery Method:
</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">Group-Live (for those viewing as a group) or Group-Internet Based (for those viewing individually)<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">CPE Credits: </span></strong>Two credits are available for this event.<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Level of Knowledge: </span>
</strong>Overview<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Field of Study: </span></strong>Accounting (Governmental)<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Advanced Preparation and Prerequisites:
</span></strong>All government employees are encouraged to attend. No prerequisites or advanced preparation required.<o:p></o:p></span></p>
<p class="MsoNormal" style="-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">Refunds and Concerns:
</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">For information regarding administrative policies such as refunds and concerns, please contact our offices at (859) 276-1147.<br>
<br>
</span><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
<v:stroke joinstyle="miter" />
<v:formulas>
<v:f eqn="if lineDrawn pixelLineWidth 0" />
<v:f eqn="sum @0 1 0" />
<v:f eqn="sum 0 0 @1" />
<v:f eqn="prod @2 1 2" />
<v:f eqn="prod @3 21600 pixelWidth" />
<v:f eqn="prod @3 21600 pixelHeight" />
<v:f eqn="sum @0 0 1" />
<v:f eqn="prod @6 1 2" />
<v:f eqn="prod @7 21600 pixelWidth" />
<v:f eqn="sum @8 21600 0" />
<v:f eqn="prod @7 21600 pixelHeight" />
<v:f eqn="sum @10 21600 0" />
</v:formulas>
<v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect" />
<o:lock v:ext="edit" aspectratio="t" />
</v:shapetype><v:shape id="Picture_x0020_2" o:spid="_x0000_s1026" type="#_x0000_t75" alt="Image removed by sender." style='position:absolute;margin-left:0;margin-top:0;width:56.25pt;height:49.5pt;z-index:251658240;visibility:visible;mso-wrap-style:square;mso-width-percent:0;mso-height-percent:0;mso-wrap-distance-left:0;mso-wrap-distance-top:0;mso-wrap-distance-right:0;mso-wrap-distance-bottom:0;mso-position-horizontal:left;mso-position-horizontal-relative:text;mso-position-vertical:absolute;mso-position-vertical-relative:line;mso-width-percent:0;mso-height-percent:0;mso-width-relative:page;mso-height-relative:page' o:allowoverlap="f" stroked="t" strokeweight="56e-5mm">
<v:imagedata src="cid:~WRD000.jpg" o:title="Image removed by sender" />
<w:wrap type="square"/>
</v:shape><![endif]--><![if !vml]><img width="77" height="68" src="cid:image001.jpg@01D27167.3B49FB00" align="left" alt="Image removed by sender." v:shapes="Picture_x0020_2"><![endif]><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#565A5C">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 submitted to the National Registry of CPE Sponsors through its website:
</span><a href="http://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=2d80873763&e=224cba0fa0"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#009CDE">www.nasbaregistry.org</span></a><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#565A5C">.</span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">
<hr size="2" width="100%" align="center">
</span></div>
<p class="MsoNormal"><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:firebrick">ADDITIONAL INFORMATION</span></strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C"><br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Program Content</span></strong><br>
Kinney Poynter, </span><a href="mailto:kpoynter@nasact.org"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#009CDE">kpoynter@nasact.org</span></a><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">, (859) 276-1147<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Website Login, Payments or Registration</span></strong><br>
Pat Hackney, </span><a href="mailto:phackney@nasact.org"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#009CDE">phackney@nasact.org</span></a><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">, (859) 276-1147<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Logistics, CPE or Other</span></strong><br>
Anna Peniston, </span><a href="mailto:apeniston@nasact.org"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#009CDE">apeniston@nasact.org</span></a><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#565A5C">, (859) 276-1147
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="background:#7A99AC;padding:6.75pt 0in 6.75pt 0in;background:cover;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-size: cover;background-position-x:50%;background-position-y:50%" id="templateFooter">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 6.75pt 6.75pt 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:0in 6.75pt 0in 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 6.75pt 0in 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="http://nasact.us12.list-manage1.com/track/click?u=61c76c4b320bf504df577d7d7&id=b32674ac88&e=224cba0fa0" target="_blank"><span style="border:solid windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_5" src="cid:image007.jpg@01D26BED.755A0260" alt="Image removed by sender."></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="http://nasact.us12.list-manage1.com/track/click?u=61c76c4b320bf504df577d7d7&id=5954fb9cdf&e=224cba0fa0" target="_blank"><span style="border:solid windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_6" src="cid:image007.jpg@01D26BED.755A0260" alt="Image removed by sender."></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="mailto:gjohnson@nasact.org" target="_blank"><span style="border:solid windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_7" src="cid:image007.jpg@01D26BED.755A0260" alt="Image removed by sender."></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="http://nasact.us12.list-manage.com/track/click?u=61c76c4b320bf504df577d7d7&id=8bb1585317&e=224cba0fa0" target="_blank"><span style="border:solid windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_8" src="cid:image007.jpg@01D26BED.755A0260" alt="Image removed by sender."></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><em><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">Copyright © 2016 National Association of State Auditors, Comptrollers and Treasurers, All rights reserved.</span></em><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">
<br>
You are receiving this email as part of your association or membership with the National Association of State Auditors, Comptrollers and Treasurers.
<br>
<br>
<strong><span style="font-family:"Arial",sans-serif">Our mailing address is:</span></strong>
<o:p></o:p></span></p>
<div>
<p class="MsoNormal" align="center" style="text-align:center"><span class="org"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">National Association of State Auditors, Comptrollers and Treasurers</span></span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></p>
<div>
<div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">449 Lewis Hargett Circle, Suite 290<o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span class="locality"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">Lexington</span></span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">,
<span class="region">Ky</span> <span class="postal-code">40503</span><o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white"><br>
</span><a href="http://nasact.us12.list-manage.com/vcard?u=61c76c4b320bf504df577d7d7&id=2a8e8988d2"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">Add us to your address book</span></a><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="margin-bottom:12.0pt;text-align:center">
<span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white"><br>
<br>
Want to change how you receive these emails?<br>
You can </span><a href="http://nasact.us12.list-manage.com/profile?u=61c76c4b320bf504df577d7d7&id=2a8e8988d2&e=224cba0fa0"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">update your preferences</span></a><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">
or </span><a href="http://nasact.us12.list-manage1.com/unsubscribe?u=61c76c4b320bf504df577d7d7&id=2a8e8988d2&e=224cba0fa0&c=36e5001184"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">unsubscribe from this list</span></a><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal"><span style="border:solid windowtext 1.0pt;padding:0in"><img border="0" width="1" height="1" id="Picture_x0020_9" src="cid:image008.jpg@01D26BED.755A0260" alt="Image removed by sender."></span><o:p></o:p></p>
</div>
</body>
</html>