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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">For those interested in learning more about GASB 87
<i>Leases</i>, please see the email below about free training. CPE is available.<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>
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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 <connect@info.kpmgrealinsights.com>
<br>
<b>Sent:</b> Thursday, October 24, 2019 2:51 PM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> KPMG Government Institute Webcast on November 7: A Call to Action: Implementing the New GASB Lease Standard Part 2<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><img id="_x0000_i1025" src="https://s1929796114.t.en25.com/e/FooterImages/FooterImage1?elq=171c2830d0ea49e9ba0aadee04e40655&siteid=1929796114"><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=87770&elq=171c2830d0ea49e9ba0aadee04e40655&elqaid=13013&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">A Call to Action: Implementing the New GASB Lease Standard</span></strong><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></p>
<p class="paragraph" style="mso-margin-top-alt:7.5pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<strong><span style="font-size:11.5pt;line-height:120%;font-family:"Arial",sans-serif;color:#0091DA">Part 2</span></strong><span style="font-size:11.5pt;line-height:120%;color:#0091DA">
<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">Date:</span></b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA"> Thursday, November 7, 2019</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"> 1:00 p.m. to 3:00 p.m. ET</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="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=24068&elqTrackId=5072a149b268435882e23cd8c632a069&elq=171c2830d0ea49e9ba0aadee04e40655&elqaid=13013&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" style="width:1.1562in;height:.3437in" id="_x0000_i1027" src="https://institutes.kpmg.us/content/dam/institutes/en/government/images/2019/register-button-part-2.jpg#"></span></a><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"><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 KPMG Government Institute, and partners and professionals of KPMG LLP (KPMG), invite you to join
us for the second of a three-part webcast series discussing the requirements of GASB 87,
<em><span style="font-family:"Arial",sans-serif">Leases</span></em> (GASB 87).<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 87 addresses the recognition, measurement, and disclosure of leases for state and local governments,
and establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. The requirements of GASB 87 will be effective for fiscal years beginning on or after December 15, 2019.<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 time to start is now! The webcast series will focus on the impact of GASB 87, and will address significant
implementation considerations such as determining the discount rate, accounting for variable payments based on an index or rate, and establishing recognition thresholds. The webcast series will also address key implementation issues such as evaluating contracts
to obtain a complete population of leases, abstracting key lease terms, and modifying policies, procedures and internal controls to sustain lease accounting in subsequent years.<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">Previously presented – Part 1:</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="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The first webcast, held on Thursday, October, 24, 2019, discussed the key changes in accounting for leases and the impact
on the financial statements, including the definition of a lease, the scope and scope exclusions of GASB 87, and the key concepts and terms applicable to lessees and lessors under the new standard.
<a href="https://event.webcasts.com/starthere.jsp?ei=1265750&tp_key=b1dfe97b22&elqTrackId=c8b714d930b548d18feab80696657860&elq=171c2830d0ea49e9ba0aadee04e40655&elqaid=13013&elqat=1&elqCampaignId=7711" target="_blank">
Watch the recording.</a> <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">Upcoming:</span></b><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 class="paragraph1"><span style="font-size:9.5pt;line-height:120%;color:black">The second webcast to be held on
</span></span><strong><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">Thursday, November 7, 2019, from 1:00 p.m. to 3:00 p.m. EDT</span></strong><span class="paragraph1"><span style="font-size:9.5pt;line-height:120%;color:black">,
focuses on both lessee and lessor accounting, including initial recognition and measurement, subsequent accounting, and impairment. This webcast will also address various implementation considerations including allocation of the contract price to components.</span></span><span style="font-size:9.5pt;line-height:120%;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>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=24068&elqTrackId=d56385ea765544c79b16a6faffdc5754&elq=171c2830d0ea49e9ba0aadee04e40655&elqaid=13013&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" style="width:1.1562in;height:.3437in" id="_x0000_i1028" src="https://institutes.kpmg.us/content/dam/institutes/en/government/images/2019/register-button-part-2.jpg#"></span></a><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 class="paragraph1"><span style="font-size:9.5pt;line-height:120%;color:black">The third webcast to be held on
</span></span><strong><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">Monday, November 18, 2019, from 1:00 p.m. to 3:00 p.m. ET</span></strong><span class="paragraph1"><span style="font-size:9.5pt;line-height:120%;color:black">,
will cover lease remeasurements, modifications and terminations, subleases, and leasebacks, as well as the presentation and disclosure within the financial statements. This webcast will also address implementation considerations related to obtaining lease
populations, abstracting key lease terms, and modifying policies, procedures and internal controls</span></span><span style="font-size:9.5pt;line-height:120%;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:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Presenters</span></b><span style="font-family:"Arial",sans-serif;color:black">
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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 presenters for this three-part webcast series are
<strong><span style="font-family:"Arial",sans-serif">Jeff Markert</span></strong>, a partner in KPMG’s Department of Professional Practice (DPP);
<strong><span style="font-family:"Arial",sans-serif">Halie Creps</span></strong>, a partner in KPMG’s DPP; and
<strong><span style="font-family:"Arial",sans-serif">John Barbagallo</span></strong>, a managing director in KPMG’s DPP.<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 DPP 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. In
her DPP role, Halie focuses on current auditing issues, regulatory matters, and implementation of auditing and accounting standards, including the new guidance on leases. John currently serves as the co-leader of the DPP presentation team, responsible for
delivering and coordinating technical accounting presentations including those on the new lease standards.
<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">
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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. <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">To register for Part 2 on Thursday, November 7, 2019, 1:00 p.m.– 3:00 p.m. (EST), click
<a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=24068&elqTrackId=9e4b441cea2d496da133e35e6511aa59&elq=171c2830d0ea49e9ba0aadee04e40655&elqaid=13013&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">Thank you, and we hope you will join us.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=988&elqTrackId=2f88d27a4f0e4305ba0fb5ea030f14a7&elq=171c2830d0ea49e9ba0aadee04e40655&elqaid=13013&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1034" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Instagram-28x28px.jpg" alt="Instagram"></span></a><o:p></o:p></span></p>
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