2015-2016 State&Local Government Accounting Conference Committee Donna Collins – Conference Chair Catherine Ahrend William Alexander Jeffrey Barbacci Ray Bastin Jeanine Bittinger William Blend Yvonne Clayborne Lynda Dennis Bradley Gould James Halleran

William Spinelli – Committee Chair

Venus Hinds Shannon Huber Cynthia Klinger Troy Manning Racquel McIntosh Robert Melton Alan Nast Brian Nemeroff Robert Nevill Derek Noonan

Follow the FICPA on Twitter @ficpa and use #ficpaSLGAC to tweet about this conference.

Thomas Reilly Christine Robinson Marilyn Rosetti Karen Russell Wilbert Santos Ted Sauerbeck Richard Shapiro Victoria Tiutyama Jeffrey Tuscan Jason Watkins

Letter from the Chair CPAs working in state and local government face a myriad of challenges – from implementing GASB 68, detecting fraud and knowing the latest in cybersecurity techniques to being aware of the latest updates from the legislature, GASB and the Auditor General’s Office. This year’s conference agenda offers a full range of sessions vital to your success delivered by outstanding presenters. This is the ideal forum to learn the latest hot topics and get your questions answered. I hope you will join us for this great educational opportunity and also attend our welcome reception, where you can network with your colleagues and relax at the end of a very informative day. See you in Orlando! Donna Collins Conference Chair

CPE/Yellow Book This conference qualifies for 13 Accounting & Auditing (AA), 2 Technical Business (TB) and 1 Behavioral (BE) hours of CPE credit and is subject to change. CPE credit is subject to approval by the Florida Department of Business and Professional Regulation. This conference counts for Yellow Book credit. Attendees must make individual application.

“

The FICPA's State & Local Government Accounting Conference provides me with the opportunity to stay on top of the latest changes in governmental auditing and accounting... and discuss the challenges with other professionals. I attend every year.

”

— Julieann Klein, CPA Lombardo Spradley & Klein, CPAs Daytona Beach

Conference at-a-glance Thursday, Aug. 18 7:15 – 8 a.m.

Registration and Continental Breakfast

8 – 8:10 a.m.

Introduction and Opening Remarks

8:10 – 9 a.m.

2016 Legislative Update

9 – 9:50 a.m.

GASB 68 – Implementation Issues – Lessons Learned

10:05 –11:45 a.m.

GASB Update

11:45 a.m. – 12:35 p.m.

Thrive by Design

1:25 – 2:15 p.m.

GAO Green Book 2014 and COSO Internal Control Framework 2013: What You Need to Know

2:15 – 3:05 p.m.

Internal Auditing 101

3:20 – 4:10 p.m.

Cybersecurity and Data Mining – Emerging Issues and Hot Topics

4:10 – 5 p.m.

Emerging Issues & Hot Topics Affecting State and Local Governments (Panel)

5 – 6 p.m.

Reception

Friday, Aug. 19 7:30 – 8 a.m.

Continental Breakfast and Remarks

8 – 8:50 a.m.

Auditing Standards Update

8:50 – 9:40 a.m.

Current Legal Issues Affecting Local Governments

9:55 – 11:35 a.m.

Single Audit Update

12:35 – 1:25 p.m.

Auditor General Update

1:25 – 3:05 p.m.

Why Let the Truth Get in the Way: How Implicit Biases Can Affect Audit Interviews and Fraud Investigations

www.ficpa.org

5

Thursday, Aug. 18 7:15 - 8 a.m.

Registration and Continental Breakfast

8 - 8:10 a.m.

Introduction and Opening Remarks

8:10 - 9 a.m.

2016 Legislative Update (1 TB) David J. Suggs Fiscal Policy Director | Florida Association of Counties | Tallahassee

Join us as we review the major highlights of the 2016 Legislative Session related to state and local finance and tax issues. 9 - 9:50 a.m.

GASB 68 – Implementation Issues – Lessons Learned (1 AA) Mark A. White, CPA Audit Partner | Purvis, Gray & Co, LLP | Ocala

What have we learned this year as GASB 68 was implemented? What problems or unusual circumstances were encountered and how were they dealt with? What options are still open for the new year? Anyone who is dealing directly with GASB 68 will want to attend. 10:05 - 11:45 a.m.

GASB Update (2 AA) Lisa R. Parker, CPA Project Manager | Governmental Accounting Standards Board | Norwalk, Conn.

This session will review GASB’s current and future activities that are designed to improve accounting and financial reporting for U.S. state and local governments. We’ll discuss the impact on CPAs. 11:45 a.m. - 12:35 p.m. Thrive by Design (1 BE) Tess Arington, Esq. Owner/Certified Career & Life Coach | Tess Arlington Coaching | Jacksonville

Learn how to boost your work and personal happiness, reduce stress and accelerate success in just minutes using the power of your brain's neuroplasticity and simple, science-based tools that have been proven effective in workplaces worldwide. 1:25 - 2:15 p.m.

GAO Green Book 2014 and COSO Internal Control Framework 2013: What You Need to Know (1 AA) Melinda J. DeCorte, CPA, CGFM, CFE, PMP Partner | Crowe Horwath, LLP | Dallas, TX

Review the revised GAO Green Book (released September 2014) and its relationship to the updated May 2013 COSO Internal Control – Integrated Framework. We’ll discuss the Green Book’s applicability to governmental organizations (both financial and program managers) and to the auditors of those organizations. We’ll also illustrate the application of Green Book and COSO Integrated Framework internal control concepts through a review and discussion of case studies. 6

State&Local Government Accounting Conference

2:15 - 3:05 p.m.

Internal Auditing 101 (1 AA) Brett Friedman Partner | RSM US LLP | Ft. Lauderdale and

Clara Ewing Director | RSM US LLP | Melbourne

This internal audit function offers management an incomparable tool for providing reliance on the organizations’ processes and systems to manage risk for the achievement of the organizations objectives. This session includes key elements of an effective internal audit function. 3:20 - 4:10 p.m.

Cybersecurity and Data Mining – Emerging Issues and Hot Topics (1 AA) Audrey Katcher, CPA, CISA, CGMA Partner and Director, Data & Analytics | Rubin Brown, LLP | Saint Louis, Mo. and

Josh Leesmann Rubin Brown, LLP | Saint Louis, Mo.

We’ll provide you with what you need to know today about cybersecurity. Then, we’ll take you through the world of data, beginning with how it enables cyber attacks and ending with how to bring data mining to your organization. How can you use data mining to help your governmental entity?What are some of the potential risks to consider? With national leadership roles for assessing security across entities and analyzing data across industries, we will provide you with a roadmap of considerations for both cybersecurity and data mining. 4:10 - 5 p.m.

Emerging Issues & Hot Topics Affecting State and Local Governments (Panel) (1 AA) Lynda M. Dennis, Ph.D., CPA, CGFM, CGFO Lecturer | University of Central Florida Dixon School of Accounting | Orlando

This session will highlight implementation issues associated with recently effective GASB standards and OMB's Uniform Guidance. Our experienced panel will discuss current GASB projects and other emerging issues affecting state and local governments and their auditors. 5 - 6 p.m.

Reception

www.ficpa.org

7

Friday, Aug. 19 7:30 - 8 a.m.

Continental Breakfast

8 - 8:50 a.m.

Auditing Standards Update (1 AA) Bruce A. Nunnally, CPA, CGMA Partner | Carr, Riggs & Ingram, LLC | Miramar Beach

We will review recently issued auditing standards and discuss current topics in governmental audit engagements. 8:50 - 9:40 a.m.

Current Legal Issues Affecting Local Governments (1 TB) Laura Donaldson Shareholder | Manson Bolves Donaldson, PA | Tampa

This presentation will provide a summary of current legal issues impacting local governments, including any new laws approved during the 2016 Florida Legislative Session. 9:55 - 11:35 a.m.

Single Audit Update (2 AA) Joel Knopp Shareholder/Orlando Office Manager | Moore Stephens Lovelace, PA Orlando

This update will cover recent changes in the Federal Single Audit requirements and address any changes to the Florida Single Audit requirements. 12:35 - 1:25 p.m.

Auditor General Update (1 AA) Sherrill F. Norman, CPA Florida Auditor General | Office of the Auditor General | Tallahassee and

Marilyn D. Rosetti, CPA Auditor Manager | Office of the Auditor General | Tallahassee

This session will provide an update from the Florida Auditor General's Office on current issues pertaining to local governments. 1:25 - 3:05 p.m.

Why Let the Truth Get in the Way: How Implicit Biases Can Affect Audit Interviews and Fraud Investigations (2 AA) Michael B. Hood Supervisory Special Agent | Federal Bureau of Investigation | Quantico, Va.

Are you able to maintain an objective point of view when conducting your investigations? If you answer in the affirmative, you have just made yourself even more susceptible to your implicit biases, those sub-conscious views we hold about the world and everything in it. In this session, attendees will learn about implicit biases, how they affect audit interviews and fraud investigations and how best to minimize their effects on you.

8

State&Local Government Accounting Conference

Advocacy at Work

FICPA Governmental Affairs

The FICPA serves as your liaison with various legislative and regulatory agencies in Florida. Your Governmental Affairs team helps develop annual proposed legislative and regulatory policies, monitors state legislation and regulatory actions, lobbies on behalf of the FICPA, and communicates changes to FICPA members. To learn more about FICPA’s advocacy efforts, go to www.ficpa.org/Advocacy.

Conference Info

Conference Site & Accommodations

CPE Policies You May Need to Know CPE policies may be found on our website at www.ficpa.org/policies or on the confirmation sent upon completion of registration.

Bring Your Team and Save Register five or more people from the same organization and receive special group discounts! Restrictions may apply. For more information, visit www.ficpa.org/policies.

Rosen Plaza Hotel Did you know?

9700 International Drive Orlando, FL 32819 (407) 996-9700 or (800) 627-8258 FICPA Room Rate: $98.00 Single/Double plus applicable taxes; $20 per additional person Hotel Cutoff Deadline: July 22, 2016 Reservations made after the cutoff date will be subject to availability and current room rate. For reservations, please contact the Rosen Plaza Hotel directly at (407) 996-9700 or (800) 627-8258. Be sure to mention the FICPA State and Local Government Accounting Conference to receive the special group rate.

EZMaterials will be available for download seven days before the conference. Please be sure to download your EZMaterials prior to arriving at the event.

10

State&Local Government Accounting Conference

You can apply your nonmember fee from this event towards an FICPA membership. Visit www.ficpa.org/policies for more details and an application.

Two Great Ways to Attend If you can't make it to the State and Local Government Accounting Conference in person, attend online with the Simulcast! To register for the Simulcast and learn more, please visit: www.ficpa.org/cpe/simulcast.

You can now verify your CPE online. The link to your EZ Verification will be emailed to you on the last day of this event and will be available for seven days. Please allow two weeks after the event for the credits to appear in your CPE Tracker.

As a member, the FICPA’s CPE Tracker automatically records the credit hours you earn from our courses. You can also add credits from other courses you’ve taken, and it’s 100% free for you.

Registration Internet registration can be placed at www.ficpa.org/cpe.

Fax a completed registration form to the FICPA at (850) 681-2433.

Call the FICPA Member Service Center at (800) 342-3197, or (850) 224-2727 to place a credit card order.

Mail a completed registration form to: FICPA, Continuing Professional Education, P.O. Box 5437, Tallahassee, FL 32314-5437.

Contact Information Name

FICPA Member No.

Firm Address Telephone (

City/State/ZIP )

m Check here if registration reflects an address change. m Check the following box(s) to receive membership information for: m Florida CPA/PAC m FICPA Educational Foundation

E-Mail m In accordance with ADA requirements, if you are disabled and require special services, please check here. Someone from our office will contact you.

Pricing

State&Local Government Accounting Conference Early Bird Price* Regular Price (as of July 19, 2016)

Member Price $450 $505

Nonmember Price** $700 $755

Regular Price

Member Price $450

Nonmember Price** $700

The FICPA is not responsible for checks or registrations delayed or lost in the mail. *Save Money! Take advantage of the Early Bird Price by registering more than 30 days before the course date and receive $55 off the Regular Price **Non-member fees are waived for members of FGFOA, FAC & FACC for this conference only.

Subtotal $ Total $

Method of Payment

m Check enclosed in the amount of $

made payable to the FICPA and mailed to: FICPA, Continuing Professional Education, P.O. Box 5437, Tallahassee, FL 32314-5437.

To pay with a credit card, please go online at www.ficpa.org/Content/CPE/Events/Conferences.aspx and click State and Local Government Accounting Conference, then click the “Register” button or call the FICPA Member Services Center at (800) 342-3197 or (850) 224-2727. www.ficpa.org

11

P.O. Box 5437 • Tallahassee, Florida 32314

www.ficpa.org/cpe

(800) 342-3197

(850) 224-2727