PPT-Proprietary, Fiduciary and Government-Wide Financial Statements

January 11 2018 Learning Objectives Review the Governmentwide financial statements Proprietary statements and fiduciary statements Understand the key components of the reconciliations from the governmentwide financial statements to the governmental funds. Your Financial Statements, Note Disclosures and Audit . Opinions. Frank W. Crawford. , CPA . Crawford and Associates P.C.. www.crawfordcpas.com . frank@crawfordcpas.com. Reading and understanding your opinions. Presented By. Steven H. Emerson, CPA, CGFM, CGAP, CFE, CITP. Exam 2 . Section II . Chapter 3. Government-Wide Financial Reporting. Added a new level of reporting for state and local governments – the government-wide level.. . Duane R. Thompson, AIFA®. Senior Policy Analyst, fi360. Session Overview . The fiduciary standard exists for the benefit of society, professionals, and, most importantly, the individuals who rely upon fiduciaries. . Accounting for State &. Local Governments, I. Objectives of . Gov. .. Reporting. SGAC 1. Government financial reports should respond to needs of the citizenry, their representatives, and investors and creditors involved in the lending process. Presenter: . Michael Sass. . | . Accuntant-General. : . National Treasury. | . 13 July 2015. 1. “The legitimate object of government is to do for a community of people whatever they . need. Louisiana. Paul Greenwood, Deputy DA – San Diego, CA. (619) 531-4040 email . at paul.greenwood@sdcda.org. Tristan Svare, Deputy DA – San Bernardino, CA. (909) 387-6533 email at . tsvare@sbcda.org. Why are we here today?. WHY?. New auditing standards require Skills, Knowledge, and Experience (SKE) sufficient to understand the statements . Save money on your audit by preparing your own. Because it’s fun!!!. Why are we here today?. WHY?. New auditing standards require Skills, Knowledge, and Experience (SKE) sufficient to understand the statements . Save money on your audit by preparing your own. Because it’s fun!!!. Why are we here today?. WHY?. New auditing standards require Skills, Knowledge, and Experience (SKE) sufficient to understand the statements . Save money on your audit by preparing your own. Because it’s fun!!!. October 12, 2017. Jerry E. Durham, CPA, CGFM, CFE. TGFOA. Fall Conference. Effective Dates—June 30. 2016. Statement 72—Fair Value Measurement and Application. Statement 73—Pensions—Related Assets (outside scope of Statements 67 and 68). WEEK THREE. Financial Reporting and Control for State and Local Governments. Learning Objectives. After Week 3, you should be able to:. Assess and prepare governmental fund financial statements and government-wide financial statements and understand how to reconcile the two. .  . Jaime M. Saling. May 2021. Since 1997, the Bureau of the Fiscal Service has compiled agency financial data to prepare the consolidated Financial Report of the U.S. Government, and has consecutively received a disclaimer from the Government Accountability Office (GAO).. Gregory E. . Kniesel. , ASA. Managing Director. Value Management, Inc.. 770 262 7259. gek@valuemanagementinc.com. Emily Rickard. Associate . McDermott Will & Emery LLP. 202 756 8370. Erickard@mwe.com. Financial Management. Alison Crane, Assistant General Counsel. David Keen, Chief Financial Officer. American Psychiatric Association (APA). May 2019. A DB IS A CORPORATION. As a corporate entity in state:.