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EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops andMEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar MEMBERSHIP APPLICATION Membership Application. The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and privatefirms.
JOB POSTINGS
Job Postings. Job postings are a free service to all FGFOA members. To become a member, please complete a New Membership Application. If you have any issues, contact FGFOA staff at 850-701-3626. Posts may take up to two business days from the time of submission to appear on the page. Please do not submit positions multiple times. BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as ACCOUNTING FOR CAPITAL ASSETS June 30, 2016 Additions Reductions Transfers June 30, 2017 Infrastructure (non-depreciable): Right-of-way $ 657,379 $ 1,593 $ (32) $ 45,151 $ 704,091 MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF 2 1015032F Objectives of This Session This session will address why the Board established: 1. the deferral elements, 2. specific application of deferrals and related disclosure, PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar MEMBERSHIP APPLICATION Membership Application. The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and privatefirms.
JOB POSTINGS
Job Postings. Job postings are a free service to all FGFOA members. To become a member, please complete a New Membership Application. If you have any issues, contact FGFOA staff at 850-701-3626. Posts may take up to two business days from the time of submission to appear on the page. Please do not submit positions multiple times. BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as ACCOUNTING FOR CAPITAL ASSETS June 30, 2016 Additions Reductions Transfers June 30, 2017 Infrastructure (non-depreciable): Right-of-way $ 657,379 $ 1,593 $ (32) $ 45,151 $ 704,091 MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF 2 1015032F Objectives of This Session This session will address why the Board established: 1. the deferral elements, 2. specific application of deferrals and related disclosure, PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses.MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. GOVERNMENT FINANCE PROFESSIONALS WEEK On March 15-19, 2021, the FGFOA is sponsoring Government Finance Professionals Week, a weeklong series of activities aimed at recognizing government finance professionals and the vital services that they provide for local government and the community in which they serve.During this week, government finance professionals throughout the state will be recognized and acknowledged for their hard MEMBERSHIP APPLICATION Membership Application. The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and privatefirms.
FGFOA 2021 VIRTUAL CONFERENCE ACCESSING YOUR CLASSES! FGFOA 2021 Virtual Conference Accessing Your Classes! Classes Begin on Friday, May 21, 2021 at 8:00 a.m. with our Pre-Conference Sessions Accessing Your Classes BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. BASIC GOVERNMENT RESOURCE MANUAL 4 (3) For clerks of the courts, a determination of the clerk’s compliance with the requirements of ss. 28.35 and 28.36, F.S. (4) For clerks of the courts, a determination of the clerk’s compliance with s. 61.181, F.S. (5) For local governmental entities that received or expended funds related to the Deepwater Horizon oil spill, that are not Federal awards audited as major SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
WHY EARN A CGFO DID YOU KNOW? CERTIFIED 4 GOVERNMENT Why Earn a CGFO Designation? 4 Distinguishes you as a business professional who is committed to a strict code of ethics 4 Confirms substantial knowledge of accounting, HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
PANHANDLE CHAPTER
Panhandle Chapter. Shandra Jenkins. EMS Billing Manager. Escambia County Public Safety Department. 6575 North W Street. Pensacola, FL 32505-1714. (850) 471-6508. President-Elect: Marcella B. Eubanks, Okaloosa County Clerk of Circuit Court & Comptroller. PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. ANDREW P. LAFLIN, CPA Andrew P. Laflin, CPA Finance Consultant 813-784-3140 Tampa, Florida alaflin@co.pinellas.fl.us Profile Andrew is dedicated to the state and local government practice in the state FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL … FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President ACCOUNTING COMPLEXITIES FACING LOCAL GOVERNMENTS P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Answer #1 Debt Refunding –Utility Fund •GASB Q&A Implementation Guide: –Any interest accrued up until the date of refunding represents a liability that is separate from the refunding of the old debt and,thus,
HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
PANHANDLE CHAPTER
Panhandle Chapter. Shandra Jenkins. EMS Billing Manager. Escambia County Public Safety Department. 6575 North W Street. Pensacola, FL 32505-1714. (850) 471-6508. President-Elect: Marcella B. Eubanks, Okaloosa County Clerk of Circuit Court & Comptroller. PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. ANDREW P. LAFLIN, CPA Andrew P. Laflin, CPA Finance Consultant 813-784-3140 Tampa, Florida alaflin@co.pinellas.fl.us Profile Andrew is dedicated to the state and local government practice in the state FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL … FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President ACCOUNTING COMPLEXITIES FACING LOCAL GOVERNMENTS P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Answer #1 Debt Refunding –Utility Fund •GASB Q&A Implementation Guide: –Any interest accrued up until the date of refunding represents a liability that is separate from the refunding of the old debt and,thus,
MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. MEMBERSHIP APPLICATION Membership Application. The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and privatefirms.
FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar GOVERNMENT FINANCE PROFESSIONALS WEEK On March 15-19, 2021, the FGFOA is sponsoring Government Finance Professionals Week, a weeklong series of activities aimed at recognizing government finance professionals and the vital services that they provide for local government and the community in which they serve.During this week, government finance professionals throughout the state will be recognized and acknowledged for their hard BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. BASIC GOVERNMENT RESOURCE MANUAL 4 (3) For clerks of the courts, a determination of the clerk’s compliance with the requirements of ss. 28.35 and 28.36, F.S. (4) For clerks of the courts, a determination of the clerk’s compliance with s. 61.181, F.S. (5) For local governmental entities that received or expended funds related to the Deepwater Horizon oil spill, that are not Federal awards audited as major MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF RESOURCES 2 1015032F Objectives of This Session This session will address why the Board established: 1. the deferral elements, 2. specific application of deferrals and related disclosure, IMPORTANCE OF GOVERNMENTAL FINANCIAL STATEMENTS AND WHY 10. 0617010FL. Why Governmental Accounting and Financial Reporting Is and Should Be Different. Reporting should meet needs of the users: Did the government’s ability to provide services FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
PANHANDLE CHAPTER
Panhandle Chapter. Shandra Jenkins. EMS Billing Manager. Escambia County Public Safety Department. 6575 North W Street. Pensacola, FL 32505-1714. (850) 471-6508. President-Elect: Marcella B. Eubanks, Okaloosa County Clerk of Circuit Court & Comptroller. PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. ANDREW P. LAFLIN, CPA Andrew P. Laflin, CPA Finance Consultant 813-784-3140 Tampa, Florida alaflin@co.pinellas.fl.us Profile Andrew is dedicated to the state and local government practice in the state FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL … FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President ACCOUNTING COMPLEXITIES FACING LOCAL GOVERNMENTS P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Answer #1 Debt Refunding –Utility Fund •GASB Q&A Implementation Guide: –Any interest accrued up until the date of refunding represents a liability that is separate from the refunding of the old debt and,thus,
HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
PANHANDLE CHAPTER
Panhandle Chapter. Shandra Jenkins. EMS Billing Manager. Escambia County Public Safety Department. 6575 North W Street. Pensacola, FL 32505-1714. (850) 471-6508. President-Elect: Marcella B. Eubanks, Okaloosa County Clerk of Circuit Court & Comptroller. PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. ANDREW P. LAFLIN, CPA Andrew P. Laflin, CPA Finance Consultant 813-784-3140 Tampa, Florida alaflin@co.pinellas.fl.us Profile Andrew is dedicated to the state and local government practice in the state FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL … FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President ACCOUNTING COMPLEXITIES FACING LOCAL GOVERNMENTS P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Answer #1 Debt Refunding –Utility Fund •GASB Q&A Implementation Guide: –Any interest accrued up until the date of refunding represents a liability that is separate from the refunding of the old debt and,thus,
MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. MEMBERSHIP APPLICATION Membership Application. The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and privatefirms.
FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar GOVERNMENT FINANCE PROFESSIONALS WEEK On March 15-19, 2021, the FGFOA is sponsoring Government Finance Professionals Week, a weeklong series of activities aimed at recognizing government finance professionals and the vital services that they provide for local government and the community in which they serve.During this week, government finance professionals throughout the state will be recognized and acknowledged for their hard BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. BASIC GOVERNMENT RESOURCE MANUAL 4 (3) For clerks of the courts, a determination of the clerk’s compliance with the requirements of ss. 28.35 and 28.36, F.S. (4) For clerks of the courts, a determination of the clerk’s compliance with s. 61.181, F.S. (5) For local governmental entities that received or expended funds related to the Deepwater Horizon oil spill, that are not Federal awards audited as major MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF RESOURCES 2 1015032F Objectives of This Session This session will address why the Board established: 1. the deferral elements, 2. specific application of deferrals and related disclosure, IMPORTANCE OF GOVERNMENTAL FINANCIAL STATEMENTS AND WHY 10. 0617010FL. Why Governmental Accounting and Financial Reporting Is and Should Be Different. Reporting should meet needs of the users: Did the government’s ability to provide services FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
2021 FGFOA Virtual Annual Conference May 24 - May 28, 2021. The conference was a huge success with almost 1,000 attendees!! As a paid registrant for this event you can still review the presentations.MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs.WEBINARS - FGFOA
Past Webinars May 13, 2021 Accepting Credit Card Payments (TB) Speaker(s): Matthew Leman,Executive Director, J.P. Morgan May 12, 2021 Panel Discussion ESG: Learn from the Experts on How to be a Leader in Disclosing Environmental Risks (TB) Speaker(s):Panel. Ben Watkins, Director, Florida Division of Bond Finance Linda Short, Deputy Director of Finance, City of Ft. LauderdaleJOB POSTINGS
Job postings are a free service to all FGFOA members. To become a member, please complete a New Membership Application.If you have any issues, contact FGFOA staff at 850-701-3626.. Posts may take up to two business days from the time of submission to appear on the page. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
ADVANCED GOVERNMENT ACCOUNTING P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Question #1 –FEMA Reimbursements •Facilier Countys residents accumulated a significant amount of debris resulting from Hurricane Irma. MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF … 8 1015032F GASB Concepts Statement No. 2 Concepts Statement 2 Service Efforts and Accomplishments Reporting (issued April 1994 and amended by GASBC 5 November 2008) This Concepts Statement further develops the objective of service efforts and PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
2021 FGFOA Virtual Annual Conference May 24 - May 28, 2021. The conference was a huge success with almost 1,000 attendees!! As a paid registrant for this event you can still review the presentations.MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs.WEBINARS - FGFOA
Past Webinars May 13, 2021 Accepting Credit Card Payments (TB) Speaker(s): Matthew Leman,Executive Director, J.P. Morgan May 12, 2021 Panel Discussion ESG: Learn from the Experts on How to be a Leader in Disclosing Environmental Risks (TB) Speaker(s):Panel. Ben Watkins, Director, Florida Division of Bond Finance Linda Short, Deputy Director of Finance, City of Ft. LauderdaleJOB POSTINGS
Job postings are a free service to all FGFOA members. To become a member, please complete a New Membership Application.If you have any issues, contact FGFOA staff at 850-701-3626.. Posts may take up to two business days from the time of submission to appear on the page. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
ADVANCED GOVERNMENT ACCOUNTING P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Question #1 –FEMA Reimbursements •Facilier Countys residents accumulated a significant amount of debris resulting from Hurricane Irma. MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF … 8 1015032F GASB Concepts Statement No. 2 Concepts Statement 2 Service Efforts and Accomplishments Reporting (issued April 1994 and amended by GASBC 5 November 2008) This Concepts Statement further develops the objective of service efforts and PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment SeminarCGFO
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
PANHANDLE CHAPTER
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. ADVANCED GOVERNMENT ACCOUNTING P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Question #1 –FEMA Reimbursements •Also, Fecilier Countys warehouse, which served as a storage facility for utility parts and supplies and several utility trucks, IMPORTANCE OF GOVERNMENTAL FINANCIAL STATEMENTS … 10. 0617010FL. Why Governmental Accounting and Financial Reporting Is and Should Be Different. Reporting should meet needs of the users: Did the government’s ability to provide services INDIRECT COST ALLOCATION 4 Why Perform Cost Allocation? Reasons for Performing Cost Allocation: • Charge indirect costs to special revenue, internal service, and enterprise funds. • Recover indirect costs from federal or state funding. • Provides indirect cost analysis, which when combined with direct costs, is useful in determining fees-for-services. • Useful in determining the full cost of services when ACCOUNTING COMPLEXITIES FACING LOCAL GOVERNMENTS P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Answer #1 Debt Refunding –Utility Fund •GASB Q&A Implementation Guide: –Any interest accrued up until the date of refunding represents a liability that is separate from the refunding of the old debt and,thus,
FINANCIAL REPORTING OF DEFERRED INFLOWS & OUTFLOWS FGFOA School of Governmental Finance October 25, 2017 Financial Reporting of Deferred Inflows & Outflows FGFOA School of Governmental Finance October 25, 2017 3 GASB 63: HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
PANHANDLE CHAPTER
Panhandle Chapter. Shandra Jenkins. EMS Billing Manager. Escambia County Public Safety Department. 6575 North W Street. Pensacola, FL 32505-1714. (850) 471-6508. President-Elect: Marcella B. Eubanks, Okaloosa County Clerk of Circuit Court & Comptroller. PURCHASING CARD BEST PRACTICES P-Card Program is a type of commercial card used by entities to pay for different kinds of expenses. INDIRECT COST ALLOCATION 4 Why Perform Cost Allocation? Reasons for Performing Cost Allocation: • Charge indirect costs to special revenue, internal service, and enterprise funds. • Recover indirect costs from federal or state funding. • Provides indirect cost analysis, which when combined with direct costs, is useful in determining fees-for-services. • Useful in determining the full cost of services when ANDREW P. LAFLIN, CPA Andrew P. Laflin, CPA Finance Consultant 813-784-3140 Tampa, Florida alaflin@co.pinellas.fl.us Profile Andrew is dedicated to the state and local government practice in the state ACCOUNTING COMPLEXITIES FACING LOCAL GOVERNMENTS P WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING Answer #1 Debt Refunding –Utility Fund •GASB Q&A Implementation Guide: –Any interest accrued up until the date of refunding represents a liability that is separate from the refunding of the old debt and,thus,
MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL CONFERENCE ACCESSING YOUR CLASSES! FGFOA 2021 Virtual Conference Accessing Your Classes! Classes Begin on Friday, May 21, 2021 at 8:00 a.m. with our Pre-Conference Sessions Accessing Your Classes BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. VOLUSIA/ FLAGLER CHAPTER The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs.PANHANDLE CHAPTER
PANHANDLE CHAPTER . Florida Government Finance Officer’s Association . Welcome to the Panhandle Chapter of the Florida Government Finance Officer’s Association! IMPORTANCE OF GOVERNMENTAL FINANCIAL STATEMENTS AND WHY 10. 0617010FL. Why Governmental Accounting and Financial Reporting Is and Should Be Different. Reporting should meet needs of the users: Did the government’s ability to provide services MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF 2 1015032F Objectives of This Session This session will address why the Board established: 1. the deferral elements, 2. specific application of deferrals and related disclosure, FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS FIDUCIARY CONSIDERATIONS FOR GOVERNMENTAL RETIREMENT PLANS August 17, 2017 June 9, 2017 Presented by: Frank Wan Senior Vice President Presented by: Frank Wan, Senior Vice President HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
HOME ABOUTMEMBERSHIPLOCAL CHAPTERSCOMMITTEESTRAINING &EDUCATIONRESOURCES
The Florida Government Finance Officers Association (FGFOA) was founded in 1937 and serves more than 2,800 professionals from state, county and city governments, school districts, colleges and universities, special districts, and private firms.ANNUAL CONFERENCE
General Information. The FGFOA annual conference is held each May/June in various locations throughout the state. Approximately 1,200 local government finance officials from across Florida attend this meeting to share ideas, attend educational workshops and CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. FGFOA 2021 VIRTUAL ANNUAL CONFERENCE Learning Opportunities Choose from among from among 24 sessions across five focused tracks: • Accounting, Auditing, and Financial Reporting • Policy, Leadership, Strategic Planning, and Personnel • Banking, Investment, Risk, Treasury Management, and Debt Management • Technology • Budget, Economics, and Financial Planning Accounting, Pre-Conference Investment Seminar LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. SECTION 8 – CASH RECEIPTS /ACCOUNTS RECEIVABLE 24 Section 8 – Cash Receipts /Accounts Receivable Overview Most local governments collect revenue over the counter and through themail from the
MEMBERSHIP - FGFOA
The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. CERTIFIED GOVERNMENT FINANCE OFFICER (CGFO) The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs. GOVERNMENT FINANCE PROFESSIONALS WEEK On March 15-19, 2021, the FGFOA is sponsoring Government Finance Professionals Week, a weeklong series of activities aimed at recognizing government finance professionals and the vital services that they provide for local government and the community in which they serve.During this week, government finance professionals throughout the state will be recognized and acknowledged for their hard LIST SERVE INFORMATION This is to ensure the integrity of the List Serve. · The Technical Resources Committee and the FGFOA Board of Directors will be participating in the List Serve to make sure that questions are responded to. If you have any questions about the List Serve, please contact Jeff Blomeley at (850) 701-3614. FGFOA 2021 VIRTUAL CONFERENCE ACCESSING YOUR CLASSES! FGFOA 2021 Virtual Conference Accessing Your Classes! Classes Begin on Friday, May 21, 2021 at 8:00 a.m. with our Pre-Conference Sessions Accessing Your Classes BASIC GOVERNMENT RESOURCE MANUAL The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as VOLUSIA/ FLAGLER CHAPTER The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.We will make reasonable efforts to accommodate all needs.PANHANDLE CHAPTER
PANHANDLE CHAPTER . Florida Government Finance Officer’s Association . Welcome to the Panhandle Chapter of the Florida Government Finance Officer’s Association! IMPORTANCE OF GOVERNMENTAL FINANCIAL STATEMENTS AND WHY 10. 0617010FL. Why Governmental Accounting and Financial Reporting Is and Should Be Different. Reporting should meet needs of the users: Did the government’s ability to provide services MAKING SENSE OF DEFERRED INFLOWS AND OUTFLOWS OF 2 1015032F Objectives of This Session This session will address why the Board established: 1. the deferral elements, 2. specific application of deferrals and related disclosure,*
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HAPPY GOVERNMENT FINANCE PROFESSIONALS WEEK!_March 16 - 20, 2020
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The Florida Government Finance Officers Association ("FGFOA") is committed to ensuring accessibility of its website. To report an accessibility issue, request accessibility assistance regarding our website content, or to request a specific electronic format, please complete our Accessibility Feedback Form.
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