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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello CAFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Please see the email below regarding a training on GASB 84 from KPMG. It is free and comes with 2 hours of CPE.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Have a good weekend.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><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> Friday, June 29, 2018 7:03 AM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> KPMG Government Institute Webcast on July 12: Fiduciary Activities Accounting and Reporting Under GASB Statement No. 84<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=44259&elq=b7ca54e2dd964947bdaca86ed81517f9&elqaid=6023&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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<strong><span style="font-size:13.0pt;line-height:120%;font-family:"Arial",sans-serif;color:#0091DA">Fiduciary Activities Accounting and Reporting Under GASB Statement No. 84
</span></strong><b><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></b></p>
<p class="paragraph"><b><span style="color:#0091DA">Date:</span></b><span style="color:#0091DA"> Thursday, July 12, 2018</span><b><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></b></p>
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<p class="paragraph"><b><span style="color:#0091DA">Time:</span></b><span style="color:#0091DA"> 2:00 p.m. – 4:00 p.m. (EDT)</span><b><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></b></p>
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<p class="paragraph"><b><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=12942&elqTrackId=abb346cf5b0a459d9d4c5db4a0808062&elq=b7ca54e2dd964947bdaca86ed81517f9&elqaid=6023&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" id="_x0000_i1027" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/GM-ECOM-02874/GM-ECOM-02874-register.jpg"></span></a><o:p></o:p></span></b></p>
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<p class="paragraph"><b><span style="font-size:13.0pt;line-height:120%;color:#0091DA"> <o:p></o:p></span></b></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 the accounting and implementation considerations under the new Governmental Accounting Standards Board (GASB) Statement No. 84, Fiduciary Activities.<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">Fiduciary Activities Accounting and Reporting Under GASB Statement No. 84, to be held on Thursday, July
12, 2018, from 2:00 p.m. to 4:00 p.m. EDT, will provide an overview of the accounting and financial reporting requirements for fiduciary activities, discuss key concepts and their potential implications to governments, and identify implementation considerations
and timelines.<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">The presenters for this Webcast are
<strong><span style="font-family:"Arial",sans-serif">Jeff Markert</span></strong>, a partner in KPMG's Audit Quality and Professional Practice (AQPP);
<strong><span style="font-family:"Arial",sans-serif">Greg Driscoll</span></strong>, an Audit partner in KPMG's New York City office; and
<strong><span style="font-family:"Arial",sans-serif">Scott Warnetski</span></strong>, an Audit partner in 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
has served 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 recently completed a three-year
assignment in AQPP, devoting significant time to providing technical assistance and training to KPMG personnel, as well as working with Jeff on emerging issues related to governments. Scott has returned to KPMG's 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">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) credit is available to participants who meet
the eligibility requirements.<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">To register for "Fiduciary Activities Accounting and Reporting Under GASB Statement No. 84" on Thursday,
July 12, 2018, 2:00 p.m. to 4:00 p.m. (EDT), click <a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=12942&elqTrackId=2a0eb665b33042398bf0bbb7064f7b13&elq=b7ca54e2dd964947bdaca86ed81517f9&elqaid=6023&elqat=1" target="_blank">
here</a>.<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">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">We hope you will join us.<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.<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://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=5805&elqTrackId=71dbc97b86a94e4e8e61d4890118279b&elq=b7ca54e2dd964947bdaca86ed81517f9&elqaid=6023&elqat=1" target="_blank">KPMG
Government Institute</a>.<o:p></o:p></span></p>
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