January 2007 NATIONAL TRAINING SEMINARS. Government Finance Officers Association. January 2007 > Newport Beach, California. Register and Purchase

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1 Government Finance Officers Association GROUP LIVE COURSE January 2007 > Newport Beach, California NATIONAL TRAINING SEMINARS NEWPORT BEACH, CALIFORNIA Register and Purchase Publications Online at January 2007 SEMINAR SCHEDULE January 8 Accounting for Pensions and Other Post-Employment Benefits (OPEB) January 8 Healthcare Cost Containment January 8-9 Planning and Sale of Municipal Bonds January 9 GASB Pronouncements: A Comprehensive Survey January 9 Accounting for Capital Assets January 9-10 Intermediate Public Employee Retirement Administration January Intermediate Governmental Accounting < Newport Beach >>>Additional Training offered by the : January 24 A New Satellite Teleconference Constituent Relationship Management: A Citizen-Focused Approach to Government

2 21032.qxp 10/18/06 2:44 PM Page 2 Stephen J. Gauthier Patrick Hardiman Partner Deloitte & Touche, LLP Wilton, Connecticut Accounting for Pensions and Other Post-Employment Benefits (OPEB) January 8, 2007 This seminar is designed for finance professionals who have either direct or indirect responsibility for pensions and other post-employment benefits (OPEB), either in connection with a pension/opeb plan or in connection with a governmental employer that offers such benefits. The seminar provides a detailed examination of the GASB s accounting and financial reporting guidance for pension and OPEB plans and participating employers. It also offers practical guidance on preparing a comprehensive annual financial report (CAFR) for public employee retirement systems (PERS). Terminology and background Employers accounting for pensions Actuarial methods Employers note disclosures for pensions Financial statements and supporting schedules for pension plans member $350 Nonmember $525 Student $75 CPE Credits: 8 1 Day 9 a.m. - 5 p.m. No Prerequisite. Trend data for pension plans Note disclosures for pension plans Actuarial section of a PERS CAFR Investment section of a PERS CAFR Statistical section of a PERS CAFR Employers accounting for OPEB Financial reporting for OPEB plans An Elected Official s Guide: Employer s Accounting for Pensions and Other Post-Employment Benefits (OPEB) An Elected Official s Guide to Public Retirement Plans Healthcare Cost Containment January 8, 2007 Sheldon Freilich of Health Care Consulting Gabriel, Roeder, Smith & Company Southfield, Michigan This seminar is a primer on healthcare benefits for both finance officers who are being called upon to find ways to balance budgets and for other budgetary officials who need to be conversant with the complex language of healthcare benefits. State and local governments are continuing to struggle with the challenge of managing the costs of healthcare benefits. Healthcare inflation is zooming down a double-digit growth path. Experts in the field will identify the major players in the industry, examine the cost drivers underlying healthcare inflation, offer suggestions on how to design a healthcare benefits plan, and discuss both traditional and cutting-edge cost management techniques. member $350 Nonmember $525 Student $ 75 CPE Credits: 8 1 Day 9 a.m. - 5 p.m. No prerequisite Understanding the factors that drive heathcare inflation Learn basic plan design options and tweaks for cost management Learn strategies for managing vendor relationships Develop knowledge of best practices for cost containment Elected Official s Guide: Health Care Cost Containment

3 Keith Curry Managing Public Financial Management Newport Beach, California Eric Johansen Debt Manager City of Portland Portland, Oregon member $550 Nonmember 750 Student $105 CPE Credits: 16 2 Days 9 a.m. - 5 p.m. each day No Prerequisite. Planning and Sale of Municipal Bonds January 8-9, 2007 This two-day seminar is intended for individuals who desire either an intensive introduction to the municipal bond market or a review of current practices. State and local finance directors and staff, budget officers, internal and external auditors, elected officials, and financial advisors are encouraged to attend. This seminar will review recent trends in the municipal bond market and the actions state and local governments must take to issue debt. Participants will be introduced to the major steps involved in issuing tax-exempt debt as well as more in-depth instruction on conducting a bond sale. The seminar will combine lectures and exercises to provide participants with hands-on instruction. Choose among different methods of sale Structure new general obligation and revenue bond issues Design strategies for effective rating agency presentations Understand the pricing process in a negotiated bond sale Evaluate the feasibility of refunding or reorganizing existing debt obligations Explore the role of the Internet in increasing market efficiency Develop tools to respond to voter initiatives that restrict tax base Debt Issuance and Management: A Guide for Smaller Governments An Elected Official s Guide to Debt Issuance (Second Edition) An Elected Official s Guide to Rating Agency Presentations Stephen J. Gauthier Jake W. Lorentz Assistant member $350 Nonmember $525 Student $ 75 CPE Credits: 8 1 Day 9 a.m. - 5 p.m. No Prerequisite GASB Pronouncements: A Comprehensive Survey January 9, 2007 This seminar is designed for those who wish to develop a general familiarity with the authoritative guidance offered by the Governmental Accounting Standards Board (GASB). This seminar systematically addresses all of the authoritative pronouncements issued by the GASB since its inception in June The approach taken throughout will place a premium on key concepts and practical applications. The structure and operation of the GASB The hierarchy of governmental GAAP GASB Statements 1-45 GASB Interpretations 1-6 GASB Technical Bulletins through Governmental Accounting, Auditing, and Financial Reporting: Using the GASB 34 Model (2005 Edition)

4 21032.qxp 10/18/06 2:44 PM Page 4 Michael Nielsen Government Fixed Assets Services, Inc. David Schoen BearingPoint, Inc. New York, New York member $350 Nonmember $525 Student $ 75 Accounting for Capital Assets January 9, 2007 This seminar is intended for mid- to senior-level government finance officers, property accountants, and others responsible for developing or maintaining capital asset records. This seminar will furnish participants with the basic information needed to establish and maintain a sound capital assets accounting and reporting system. Planning, establishing, and maintaining capital asset inventory systems Inventorying land, buildings, improvements, and machinery and equipment Valuing/costing/lifing/depreciation cost data and life expectancies Tracking controllable assets Recording additions and deletions Financial reporting requirements Infrastructure and depreciation requirements Inventorying and valuing infrastructure There is no recommended reading for this seminar. CPE Credits: 8 1 Day 9 a.m. - 5 p.m. No Prerequisite Howard Pohl Principal Becker, Burke Associates Leslie Thompson Senior Consultant Gabriel, Roeder, Smith & Company Denver, Colorado Catherine Walker Deputy General Manager Alameda County Employee Retirement Association Oakland, California Intermediate Public Employee Retirement Administration January 9-10, 2007 This seminar is geared to new pension plan administrators and staff, finance directors, and recently appointed trustees. It also will be relevant for budget analysts who have oversight of retirement plan funding. Participants will review the foundations of prudent practices in plan design, governance, financial reporting, and investment strategies. The seminar will be filled with informative presentations by experts in the public pension field. An interactive format will give participants the opportunity, through an extended question-and-answer roundtable, to mold the concepts into practical use. member $550 Nonmember $750 Student $105 CPE Credits: 16 2 Days 9 a.m. - 5 p.m. each day No Prerequisite Review basic pension plan administration Assess plan design and funding of benefits Understand pros and cons of early retirement incentives Design asset allocation strategy Implement investment strategies Measure investment strategies Understand fiduciary obligations Examine recent legislative changes and Social Security B Nonm Nonm An Elected Official s Guide to Defined Benefit and Defined Contribution Retirement Plans A Guide for Establishing a Pension Investment Policy Non Nonm

5 Stephen J. Gauthier Jake W. Lorentz Assistant Krisztina Dommer Associate member $650 Nonmember $825 Student $130 CPE Credits: Days 9 a.m. - 5 p.m. the 10th and 11th and 8:30 a.m. - noon on the 12th No Prerequisite Kristin Gonzenbach of Process Improvement DeKalb County, Georgia Brian Osterloh CRM Project Manager City of Albuquerque Albuquerque, New Mexico Ted O Keefe of 311 City of Chicago Spencer Stern Lead Partner Market Strategies Group Schaumburg, Illinois Before December 22, 2006 Active member: $105 Nonmember, public sector: $125 Associate member, private sector: $145 Nonmember, private sector: $175 After December 22, 2006 Active member: $155 Nonmember, public sector: $175 Associate member, private sector: $195 Nonmember, private sector: $225 Intermediate Governmental Accounting January 10-12, 2007 Mid-level finance officers, accountants, independent auditors, and other persons with a basic knowledge of private-sector accounting. This seminar is designed to provide participants with a solid working knowledge of the specialized accounting and financial reporting used for state and local governments. Emphasis is placed throughout on differences between private- and public-sector theory and practice. GAAP and the governmental environment Fund accounting and the governmental financial reporting model Specialized public-sector classifications and terminology Measurement focus and basis of accounting Defining the financial reporting entity Accounting for governmental funds Accounting for proprietary funds Accounting for fiduciary funds Converting from fund accounting to government-wide accounting Relationship between budgeting and financial reporting Financial reporting overview Note: It is recommended that attendees bring a copy of the 2005 Governmental Accounting, Auditing, and Financial Reporting: Using the GASB 34 Model with them to the seminar. An Elected Official s Guide to the New Governmental Financial Reporting Model An Elected Official s Guide to Fund Balance and Net Assets: Using the GASB 34 Model Constituent Relationship Management: A Citizen-Focused Approach to Government A NEW Satellite Teleconference Wednesday, January 24, :00 p.m. - 5 p.m. EST Various Locations Throughout the United States Would you like to save money while delivering superior service to your constituents? Does your staff spend significant amounts of time tracking and following up on the status of service issues? CRM is designed to give public organizations a direct link to their citizens' concerns and opinions. Whether by way of a 311-phone system or interactive Web portal, CRM uses technology to collect information on citizen needs and uses that information to increase service delivery and manage competing priorities within a government organization. Cities of all sizes have already adopted CRM systems. This seminar will explore their experiences and provide information to public-sector managers that are considering CRM in their jurisdictions. This course is designed to educate government managers about the benefits of CRM, both to governments and constituents. Specific topics include: Building the business case for CRM Identifying critical business issues and success factors Return on investment strategies Roll-out strategies CRM and process improvement Using CRM data to improve efficiency and reduce cost CRM and people Building a "constituent focused" attitude in public service employees Cost of implementing a system Case studies and lessons learned Group discounts available. For a list of available downlink sites, please visit

6 21032.qxp 10/18/06 2:44 PM Page 6 UPCOMING February 2007 Florida TRAINING Orlando, February 5 Accounting for Pensions and Other Post-Employment Benefits (OPEB) 5-6 Introduction to Performance Measurement OPPORTUNITIES February February 6 Evaluating Internal Controls February 7 February 7-9 Healthcare Cost Containment Advanced Governmental Accounting February ERP Project Management Internet Training February 1 February 21 NEW - Dashboard Technology New Financial Reporting Guidance on Pollution Remediation Revenue Forecasting and Analysis Reno, Nevada GASB Pronouncements: A Comprehensive Survey Financial Planning and Multiyear Budgeting Treasury Management and Banking Relations Advanced Financial Reporting Investing Public Funds Internet Training 28 NEW - Budget Technology 2007 Columbus, Ohio Effective Budget Presentation Introduction to Performance Measurement Capital Budgeting and Infrastructure Finance Intermediate Governmental Accounting Financial and ERP Systems Acquisition and Implementation Advanced Financial Reporting Budget Training Academy Internet Training 24 Government Finance Officers Association 203 North LaSalle Street Suite Tel: 312/ Fax: 312/ Training@gfoa.org NEW - Constituent Releationship Management (CRM)

7 Enrollment Complete the registration form and mail or fax it to the. We encourage you to register early; The cannot guarantee availability of materials for registrations received after December 15, Registrants will be sent a confirmation letter containing information about the location and times of the seminar as well as available transportation. Seminar Schedules Check-in and distribution of seminar materials will take place from 8 a.m. to 9 a.m. on the first day of the seminar. Seminars are 9 a.m. to 5 p.m. with an hour hosted lunch. The last day of a 2.5 day seminar is 8:30 a.m. to noon. Location and Accommodations Registrants are requested to make their own hotel reservations by telephone or by using the attached hotel reservation form. The is not responsible for making or canceling hotel reservations. The seminars will be held at the: Hyatt Regency Newport Beach California 1107 Jamboree Road Newport Beach, California Phone: 949/ ; Fax: 949/ Rates: $169; (10% tax) A block of rooms has been reserved for the attendees. Based on availability, 's group rate is valid until December 15, Should the block fill up or if reservations are made after this date, reservations will be accepted on an overall hotel space availability basis and may not qualify for the discounted rate. events and seminars are open to all persons. Anyone with disabilities is encouraged to contact the at least 21 days in advance of an event to assist us in providing any additional accommodations that may be needed. Payment Registration fees must be paid in U.S. dollars by check, purchase order, American Express, Diner s Club, Discover, MasterCard, or VISA. All fees must be paid by the first day of the program. Register online at or mail/fax registrations paid by purchase order or credit card to:, 203 North LaSalle Street, Suite 2700, Chicago, IL ; Fax: 312/ Mail registrations paid by money order or check to:, 3076 Eagle Way, Chicago, IL Registration fees are listed with each program description. Registration fees include: handout materials, continental breakfast, lunch on every full day, and coffee breaks. REGISTRATION INFORMATION Discounts Early Registration: Register early and receive a 10 percent discount. In order to be eligible for the discount, registrations must be received and paid in full by check or credit card by December 8, Groups: If your organization registers three or more persons for the same seminar, you may reduce their registration fees by 10 percent. To qualify for the discount, registrations must be mailed together and paid with one check or invoice. New Members: If you join the at the same time that you register for a seminar, you may enroll at the lower member rate. Include your membership fee with your registration payment, and reduce your seminar fee by an additional $25. s membership department at Membership@gfoa.org for information on membership fees. Substitutions: If you are not a member of the but a government unit which holds a current membership employs you, you may enroll at the member rate. Nonmembers (from the private sector) cannot substitute for associate members. Students: To qualify, you must be an unemployed, full-time student. Attach a copy of your student ID to your registration form. Cancellation Policy Requests for refunds received prior to December 22, 2006, will be levied a $50 administrative service charge per seminar. Cancellations received between December 22, 2006 and January 5, 2007, will be refunded 50 percent of the registration fees per seminar. No refunds will be granted after January 5, Cancellation notices must be in writing. Please include a copy of your confirmation. Advance study material (if any) must be returned to the before a refund will be issued. The retains the right to cancel any seminar due to low enrollment, or to close classes that are full. On occasion, speakers are subject to change due to unforeseen circumstances. The will attempt to notify attendees in advance via , phone, or via our Web site. We apologize in advance for any inconvenience this may cause our attendees. We encourage you not to purchase nonrefundable travel tickets until your registration is confirmed. For more information regarding administrative policies such as complaint and refund, please contact our offices at 312/ CPE Credit and Certificate of Attendance Each participant will receive a Certificate of Attendance approximately four to six weeks after the seminar. This certificate verifies that you attended the program and it should be kept with your CPE documents for five years. All instruction for the seminars will be conducted on site. The is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the: National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN Web site: What to Wear Participants are encouraged to dress comfortably in business casual attire. Airfare Discounts For information on airfares, Michael at bigtomatotravelc@aol.com or call 888/ We encourage you not to purchase nonrefundable travel tickets until your registration is confirmed. If you are interested in purchasing any publications, please visit s e- Store at and click on Publications. Order forms can be downloaded from the Web site and sent to: Fax: 312/

8 21032.qxp 10/18/06 2:44 PM Page 8 Newport Beach, California January 2007 Hotel Reservation Form for the National Training Detach and mail to: Hyatt Regency Newport Beach California 1107 Jamboree Road Newport Beach, California Phone: 949/ Fax: 949/ Name (last, first) Employer Address City State/Province Zip/Postal Code Phone Fax Please reserve the following accommodations as indicated for the Government Finance Officers Association seminars. Refer to the information on previous page for group rates. Single(s)/Double(s) $ Other ; plus tax (10%) Arrival Date and Time Departure Date Please guarantee my reservation. (This credit card information is for hotel deposit only.) Enclosed is one night s room deposit or credit card number: Expiration date: Signature: cut here Newport Beach, California January 2007 Seminar Registration Form Detach and mail to. All fees must be paid in full when registration is picked up. Name Register online with credit card at (click on e-store button). or Mail//fax registrations paid by purchase order or credit card to: 203 North LaSalle St., Suite 2700 Chicago, IL Fax: 312/ Tel: 312/ or If you fax this form, please do not mail original. Mail registrations paid by money order or check to: 3076 Eagle Way Chicago, IL Title (Please print or type) Employer Address City State/Province Phone Member Zip/Postal Code Fax Please indicate any special needs below: Training Seminars: January Newport Beach, California Accounting for Capital Assets # Accounting for Pensions and Other New Member Nonmember Post-Employment Benefits (OPEB) GASB Pronouncements: A Comprehensive Payment Information: Survey Purchase Order Number Check enclosed payable to Government Finance Officers Association Intermediate Governmental Accounting Intermediate Public Employee Retirement Bill by credit card: American Express Diner s Club Discover MasterCard VISA Credit card number: Administration Planning and Sale of Municipal Bonds Expiration date: Signature: Please send me information on Annual Conference Publications Discount for group paid (3+) (-10%) attendance Discount for paid early registration (-10%) membership Health Care Cost Containment Discount for paid new member (-$25.00) New member fee (call for amount) Training Seminar Total: Register and purchase publications online at The retains the right to close classes that are full or cancel classes due to low enrollment. Please do not buy nonrefundable travel tickets until you receive registration confirmation.