PPT-GASB 68 Employer Training

Presenters Shelley Johnson Foster amp Foster System Actuary for LASERS and TRSL Artie Fillastre LASERS Chief Financial Officer Afillastrelasersonlineorg Charlene Wilson TRSL Chief Financial Office. Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. Year 1. What you really want to know. James Marta CPA, CGMA, ARPM. Ken Hearnsberger, Finance Manager NBSIA. Matt Nethaway, CPA. 1. Government wide . will recognize pension liability (asset) . Employers . ERS- Agent Multiple Plan. Diane E. Scott, CPA, CGMA. Summer 2015. 1. ERS Retirement . Employer Portal. Project Update. 2. ERS Retirement Employer Portal Design Requirements- Early 2016. Transition to New Employer Portal May 2017. Sheralin Klinthong, Associate Director SFSR, CO. Liezl Sangalang, Senior Audit Manager, KPMG LLP. Karla Farrington-Weddle, KPMG LLP. Learning Objectives . Assess the financial statement impact of GASB No. 68 to CSU . GASB Pronouncement Update. Statement No. 65, . Items Previously Recorded as Assets and Liabilities . Statement No. 67, . Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25 . GASB 68 Reporting as Compared to 2015 Actuarial Valuation. 2015 Year One. First Year for implementing GASB 68 on our financial statements.. First Year of reporting the Bay County Retirement System (BCERS) as its stand alone financial statements.. Presenters:. Shelley Johnson. Foster & Foster. System Actuary for LASERS and TRSL. Artie Fillastre. LASERS. Chief Financial Officer. . Afillastre@lasersonline.org. Charlene Wilson. TRSL. Chief Financial Office. eberman@eidebailly.com. 208.424.3524. Governmental Update, Auditing Update and Things that Keep Us Up at Night. Agenda – GASB Update. June 30, 2018 Year Ends:. GASB 81 – Irrevocable Split-Interest Agreements. A Governmental Audit Quality Center Web Event. May 17, 2017 1:00PM – 3:00PM ET. Administrative Notes. Please ensure your pop-up blocker is disabled.. Note the interactive toolbar at the bottom of your screen. . Presented by: Mark Thomas. KPMG LLP. Agenda. GASB Pension Standards. Issues Related to Cost-Sharing Multiple- Employer Plans. Other Observations. GASB Standards on Pensions. GASB Standards. Gasb 67 financial . reporting. Employee’s Retirement System of Georgia (ERSGA). November 5, 2015. GEORGIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (GASBO) . AUGUSTA GA. Presenters: Flavia Peynado and Carlton Lenoir. On the Job Training (OJT) Basics September 26, 2011 10:00 – 11:30 a.m. OJT Webinar Features Please “mute” teleconference lines during presentation; Please do not use “hold” Questions & Discussion Change in GASB Liability Rules. Alisa Bennett. Cavanaugh Macdonald Consulting. September 9, 2013. Why are there GASB standards?. Ultimately, the Governmental Accounting Standards Board is concerned with how state and local governments present... Presented by: Dave DeJonge, PERA Interim Executive Director, and . . Jim Riebe, PERA Principal Accounting Officer. 2015 MNGFOA Annual Conference. Alexandria, Minnesota. 1. Session Objectives.