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8:00 AM - Governmental Accounting Update

Jerry E. Durham, CPA, CGFM, CFE, Assistant Director, State of Tennessee Comptroller of the Treasury, Division of Local Government Audit – This session will address GASB pronouncements that are effective soon. This session will highlight GASB statements issued or effective this year and their impacts on accounting and financial reporting for state and local governments. Also will discuss significant current projects in the works at the GASB.

12:30 PM - Professional Ethics and Moral Behavior – Lessons from Kindergarten

Michael Crawford, CPA – If only we remembered what we were taught in kindergarten about proper behavior. Every day we learn of more and more disturbing cases of fraud or unethical behavior from individuals that have apparently forgotten these early childhood lessons. Professional ethics and moral behavior are essentially built around basic principles that we first learned at an early age and still serve as the overriding framework of our everyday life. – The federal government has revised and issued new federal grant administrative requirements, cost principles, and audit requirements. This session will highlight the significant new changes that will impact state and local governments.

2:45 PM - Procurement Policies

Micky Gutzmann, Director of Procurement, Metropolitan Council – The federal government has revised and issued new federal grant administrative requirements. One of these new requirements is that state and local governments expending federal awards have procurement policies. This session will identify the steps taken by the Met Council to address the new requirements.

3:30 PM - Legal Compliance Update

David Kenney, JD, Assistant Legal Counsel and Mark Kerr, JD, Director of Special Investigations, Assistant Legal Counsel, OSA – David and Mark will discuss recent changes to and legal issues arising under Minnesota and Federal laws that impact political subdivisions. They will emphasize timely compliance issues and updates to the Minnesota Legal Compliance Audit Guide for Political Subdivisions.

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