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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Hello 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">Below is a training opportunity from KPMG titled
<i>GASB Activities Update</i>. This is a free training with 2 hours of CPE available. This training is a webinar that people are able to watch at their desks.
<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 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;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>
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<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"> KPMG Government Institute [mailto:connect@kpmgrealinsights.com]
<br>
<b>Sent:</b> Wednesday, May 03, 2017 1:16 PM<br>
<b>To:</b> robert.w.hamilton@state.or.us<br>
<b>Subject:</b> KPMG Government Institute Webcast on May 17: GASB Activities Update<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:black">If you are having trouble reading this email,
<a href="http://app.info.kpmgrealinsights.com/e/es?s=1929796114&e=15538&elq=634a28ee50dd4588a40c7830d8c9302b&elqaid=1838&elqat=1&elqTrackId=6c8014e2f39c49068271a59d963185ac">
read the online version</a>. </span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><img border="0" width="566" height="213" id="_x0000_i1025" src="http://www.kpmg-institutes.com/content/dam/kpmg/governmentinstitute/images/banner-govt-invite.jpg" alt="Government Institute Webcast"><o:p></o:p></span></p>
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<strong><span style="font-size:13.0pt;line-height:120%;font-family:"Arial",sans-serif;color:#0091DA">GASB Activities Update</span></strong><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA">Date:</span></b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA"> Wednesday, May 17, 2017</span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA">Time:</span></b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA"> 2:00 p.m. – 4:00 p.m. EDT</span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="https://www.kpmg-institutes.com/institutes/government-institute/events/2017/05/gasb-activities-update.html?elqTrackId=38dfe96f5fe948f08d3d94c490c28929&elq=634a28ee50dd4588a40c7830d8c9302b&elqaid=1838&elqat=1&elqCampaignId=1129" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" id="_x0000_i1026" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/GM-ECOM-02874/GM-ECOM-02874-register.jpg"></span></a><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The KPMG Government Institute, and partners and professionals of KPMG LLP (KPMG), invite you to join
us for a Webcast discussing recently issued Governmental Accounting Standards Board (GASB) Statements and the status of current projects being deliberated by the GASB.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">GASB Activities Update, to be held on Wednesday, May 17, 2017, from 2:00 p.m. to 4:00 p.m. EDT, will
provide an overview of recently issued GASB Statements, including:<o:p></o:p></span></p>
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<td width="4%" valign="top" style="width:4.0%;padding:0in 0in 0in 0in;height:23.25pt">
<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
</td>
<td width="2%" valign="top" style="width:2.0%;padding:0in 0in 0in 0in;height:23.25pt">
<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
</td>
<td width="94%" valign="top" style="width:94.0%;padding:0in 0in 0in 0in;height:23.25pt">
<p class="MsoNormal" style="margin-bottom:4.5pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 77</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Tax Abatement Disclosures
<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
</td>
<td width="2%" valign="top" style="width:2.0%;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
</td>
<td width="94%" valign="top" style="width:94.0%;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 80</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Blending Requirements
for Certain Component Units – An amendment of GASB Statement No. 14<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 81</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Irrevocable Split-Interest
Agreements<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 82</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Pension Issues
– An amendment of GASB Statements No. 67, No. 68, and No. 73<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 83</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Certain Asset Retirement
Obligations<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
</td>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 84</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Fiduciary Activities<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:4.5pt"><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt"><span class="gasb1"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 85</span></span><i><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">, Omnibus 2017<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black"><br>
The presenters for this Webcast are <span class="jeff1">Jeff Markert</span>, a partner in KPMG’s Audit Quality and Professional Practice Group (AQPPG);
<strong><span style="font-family:"Arial",sans-serif">Greg Driscoll</span></strong>, an Audit partner in KPMG’s Boston office; and
<span class="scott1">Scott Warnetski</span>, a senior manager on rotation in KPMG’s AQPPG from KPMG’s Boston office.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">In his AQPP role, Jeff devotes significant time to emerging issues related to governments, including
working with the GASB in the development and implementation of new standards, and providing technical assistance and training to KPMG personnel throughout the United States. Jeff also currently serves on the AICPA State and Local Government Expert Panel. Greg
serves as the lead engagement partner and as a technical resource to many of the firm’s largest Northeast area clients. He previously served as a partner in KPMG’s AQPP and as the KPMG practice fellow at the GASB. Scott, in his current role in AQPP, devotes
significant time to providing technical assistance and training to KPMG personnel, as well as working with Jeff on emerging issues related to governments. In June 2017, Scott will be returning to the Boston office to serve some of the firm’s largest Northeast
area clients. <o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Who should attend</span></b><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">Attendees should include state and local government accounting and financial reporting professionals
responsible for preparing, reviewing, and auditing external GAAP financial statements of government entities<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">CPE credit</span></b><span style="font-family:"Arial",sans-serif;color:black">
<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">A total of 2.0 continuing professional education (CPE) credits are available to participants who meet
the eligibility requirements below:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">You must be registered and individually logged in to the Webcast.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">You must answer six of the questions asked during the Webcast.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black;display:none"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black"><br>
To register for GASB Activities Update on Wednesday, May 17, 2017, 2:00 p.m.–4:00 p.m. (EDT), click
<a href="https://www.kpmg-institutes.com/institutes/government-institute/events/2017/05/gasb-activities-update.html?elqTrackId=f6bc9a942d534a8382fdb40513e65f0e&elq=634a28ee50dd4588a40c7830d8c9302b&elqaid=1838&elqat=1&elqCampaignId=1129" target="_blank">
here</a>.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black;display:none"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">After registering, you will receive details on how to log in to the Webcast and how to access presentation
material.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">Thank you, and we hope you will join us.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">About the KPMG Government Institute</span></b><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The KPMG Government Institute was established to serve as a strategic resource for government at all
levels, and also for higher education and not-for-profit entities seeking to achieve high standards for accountability, transparency, and performance. The Institute is a forum for ideas, a place to share leading practices, and a source of thought leadership
to help governments address difficult challenges such as performance management, regulatory compliance, and fully leveraging technology. For more information, visit the <a href="http://www.kpmg-institutes.com/institutes/government-institute.html?elqTrackId=5a1f982ac64d42f3bd1d551d1fe0315f&elq=634a28ee50dd4588a40c7830d8c9302b&elqaid=1838&elqat=1&elqCampaignId=1129" target="_blank">KPMG
Government Institute</a>.<o:p></o:p></span></p>
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<p class="bluelinksocial" style="margin-bottom:3.75pt"><span style="font-family:"Arial",sans-serif"><a href="http://www.kpmg.com/socialmedia?elqTrackId=360f970c15784289b9594a08041f5262&elq=634a28ee50dd4588a40c7830d8c9302b&elqaid=1838&elqat=1&elqCampaignId=1129" target="_blank">kpmg.com/socialmedia</a><o:p></o:p></span></p>
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