ACCOUNTING, AUDITING, AND FINANCIAL REPORTING

Accounting for Pensions and Other Postemployment Benefits No prerequisite CPE Credits: 8 1 Day Who Will Benefit This one-day seminar is designed for finance professionals who have either direct or indirect responsibility for pensions and other postemployment benefits (OPEB), either in connection with a pension/OPEB plan or in connection with a governmental employer that offers such benefits. Program 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). Seminar Objectives Terminology and background Employers' accounting for pensions Actuarial methods Employer's note disclosures for pensions Introductory section of a PERS CAFR Financial statements and supporting schedules for pension plans Trend data for pension plans Note disclosures for pension plans Actuarial section of a PERS CAFR Investment section of PERS CAFR Statistical section of a PERS CAFR Employers' accounting for OPEB Financial reporting for OPEB plans

Recommended Reading An Elected Official's Guide to Public Retirement Plans Registration Fees GFOA member $350 Nonmember $525 Student $75

Advanced Financial Reporting for Governments Prerequisite: Intermediate Governmental Accounting or its equivalent CPE Credits: 20 2.5 days Who Will Benefit This two and one-half day course is intended for anyone who has experience in preparing a comprehensive annual financial report (CAFR) or who has attended GFOA’s seminar on Intermediate Governmental Accounting. Program Participants will examine in detail the format and contents of a CAFR prepared in accordance with generally accepted accounting principles and the program requirements of the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting Program. Seminar Objectives The seminar will cover all of the following topics: • Background and overview of governmental financial reporting model • Introductory section of the CAFR, including the letter of transmittal • Management’s discussion and analysis (MD&A) • Format and contents of the government-wide financial statements • Format and contents of the governmental fund financial statements • Format and contents of the proprietary fund financial statements • Format and contents of the fiduciary fund financial statements • Notes to the financial statements • Required supplementary information other than MD&A • Combining and individual fund statements and schedules • Statistical presentations • The financial reporting entity Recommended Reading Governmental Accounting, Auditing, and Financial Reporting: Using the GASB 34 Model Registration Fees GFOA Member: $650 Nonmember $825 Student $130

Advanced Governmental Accounting Prerequisite: Intermediate Governmental Accounting or its equivalent CPE Credits: 20 2.5 Days Who Will Benefit The program is designed for those persons who have at least two years of experience with governmental accounting or who have attended GFOA’s Intermediate Governmental Accounting seminar or an equivalent program. Program This two-and-one-half-day seminar provides a detailed examination of selected governmental accounting topics. Emphasis throughout is placed on the practical application of GAAP. Seminar Objectives The seminar will cover the specialized accounting and financial reporting guidance applicable to: • Capital assets (including interest capitalization and capital asset impairments) • Conversion and consolidation of fund data for inclusion in government-wide financial

statements • Grants • Risk financing • Escheat property • Debt (including current and advance refundings) • Investments • Pensions and other postemployment benefits • Cash flows reporting • Joint ventures and similar arrangements • Landfill closure and postclosure care costs • Arbitrage • Compensated absences • Service efforts and accomplishments reporting Recommended Reading Governmental Accounting, Auditing, and Financial Reporting: Using the GASB 34 Model Registration Fees GFOA member $650 Nonmember $825 Student $130

Capital Asset Accounting and Reporting No prerequisite CPE Credits: 8 1 Day Who Will Benefit The seminar is intended for mid- to senior-level government finance officers, property accountants, and others responsible for developing or maintaining capital asset records. Program The seminar will furnish participants with the basic information needed to establish and maintain a sound capital assets accounting and reporting system. Seminar Objectives • 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 Recommended Reading There is no recommended reading for this seminar. Registration Fees GFOA member $350 Nonmember $525 Student $75

Evaluating Internal Controls No prerequisite CPE Credits: 8 1 day Who Will Benefit Managers, internal auditors, and others with an interest in the proper design, maintenance, and evaluation of a comprehensive internal control framework in the public sector will benefit from this one-day course. There is no prerequisite for the course, which is on the intermediate level. Program Participants will examine each of the essential elements of a comprehensive framework of internal control. The understanding gained from this review will then be applied to the study and evaluation of control-related policies and procedures from a specifically state and local government perspective. The public manager’s role in fraud prevention and detection also will be covered. Seminar Objectives • Overview of internal control including inherent limitations • Management’s objectives and responsibilities and how they relate to internal control • Elements of a sound control environment • Risk monitoring and assessment • Control-related policies and procedures • The role of information and communication in internal control • Monitoring control-related policies and procedures • Techniques for evaluating controls over accounting and financial reporting • Fraud prevention and detection Recommended Reading An Elected Official’s Guide to Internal Controls and Fraud Prevention Registration Fees GFOA member $350 Nonmember $525 Student $75

GASB Pronouncements: A Comprehensive Survey No prerequisite CPE Credits 8 1 day Who Will Benefit This seminar is designed for those who wish to develop a general familiarity with all of the various authoritative guidance offered by the Governmental Accounting Standards Board (GASB). Program The seminar systematically addresses all of the authoritative pronouncements issued by the GASB since its inception in June 1984. The approach taken throughout will place a premium on key concepts and practical applications. Seminar Objectives • The structure and operation of the GASB • The hierarchy of governmental GAAP • GASB Statements 1-45 • GASB Interpretations 1-6 • GASB Technical Bulletins through 2004-1 Recommended Reading Governmental Accounting, Auditing, and Financial Reporting: Using the GASB 34 Model Registration Fees GFOA member $350 Nonmember $525 Student $75

Intermediate Governmental Accounting No prerequisite CPE Credits: 20 2.5 Days Who Will Benefit Mid-level finance officers, accountants, independent auditors, and other persons with a basic knowledge of private-sector accounting. Program 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.. Seminar Objectives The seminar will cover all of the following topics: • 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 all attendees bring a copy of GFOA’s Blue Book, Governmental Accounting, Auditing, Financial Reporting: Using the GASB 34 Model, to the seminar with them. Recommended Reading An Elected Official’s Guide to the New Governmental Financial Reporting Model An Elected Official’s Guide to Fund Balance and Net Assets Registration Fees GFOA Member: $650 Nonmember $825 Student $130

Preparing a CAFR Prerequisite: Intermediate Governmental Accounting or equivalent CPE Credits: 8 1 Day Who Will Benefit This seminar is designed for anyone with responsibility for preparing or auditing a state or local government's comprehensive annual financial report (CAFR). Program Generally accepted accounting principles (GAAP) encourage every government to prepare a CAFR. The CAFR is the focus of the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program (Certificate Program), which has been in operation since 1946, and now counts more than 3,000 participating governments. This one-day seminar is designed to help governments prepare a CAFR that meets the requirements of GFOA's Certificate Program. Note: It is recommended that all attendees bring a copy of GFOA’s Blue Book, Governmental Accounting, Auditing, Financial Reporting: Using the GASB 34 Model, to the seminar with them. Recommended Reading An Elected Official’s Guide to the New Governmental Financial Reporting Model Seminar Objectives The course is structured around the GFOA's Certificate Program checklist. Participants are provided with explanations of the various checklist items, with special emphasis being placed on how to avoid common misunderstandings and financial reporting deficiencies. The illustrative CAFR from GFOA's "Blue Book," Governmental Accounting, Auditing, and Financial Reporting (2001 edition) serves as a source of practical examples. Registration Fees GFOA member $550 Nonmember $750 Student $105 BUDGETING Advanced Governmental Budgeting No prerequisite

CPE Credits 16 2 days Who Will Benefit Senior budget staff, budget directors, and other administrative officials who manage the budget and policy-making process. Program Participants will be provided with the tools and techniques to manage policy development and political decision making in the budgetary process. Participants will analyze the key elements of the strategic planning process and discover successful methods used by governments to incorporate those principles so that every budget moves its organization towards important goals and stays consistent with the mission. Participants will learn ways to more effectively communicate with and focus policymakers on long-range strategy. Seminar Objectives ♦ Evaluate the organizational and political environment ♦ Develop a thorough understanding of the roles, responsibilities, and power of staff,

appointed boards, and elected officials ♦ Develop effective policy guidelines for budget preparation and implementation ♦ Set policy through strategic and long-range financial plans ♦ Manage policy development outside of the budgetary process and identify ways to

integrate other planning processes into the budget ♦ Understand how leading-edge governments are incorporating key elements of

strategic thinking into the budget process Recommended Reading Priority-Setting Models for Public Budgeting Decision Tools for Budgetary Analysis Registration Fees GFOA member $550 Nonmember $750 Student $105 Best Practices in Budgeting No prerequisite CPE Credits: 16 2 Days Who Will Benefit This seminar provides budget/finance officers and staff with state-of-the-art knowledge on important topics in modern budgeting. There is no prerequisite for this intermediate seminar.

Program This seminar centers around some of the major themes from the recommendations of the National Advisory Council on State and Local Budgeting (NACSLB). To highlight these themes, best practice examples from high-performing state and local governments will be presented. By using group exercises, case studies, and lectures, participants will survey an array of techniques central to establishing broad goals to guide decision making; developing policies, plans, and strategies to achieve long-term goals; and monitoring and evaluating budgetary performance. Seminar Goals The goals of the seminar are for participants to review best practices from high performing governments for: • Priority setting and stakeholder analysis • Long-term financial planning • Revenue and expenditure forecasting • Debt capacity analysis • Cutback and surplus management • Multi-year budgeting • Performance measurement • Alternative service delivery Recommended Reading An Elected Official’s Guide to Performance Measurement An Elected Official’s Guide to Revenue Forecasting Best Practices in Public Budgeting CD-ROM 2001 Benchmarking and Measuring Debt Capacity: GFOA Budgeting Series Volume I Registration Fees GFOA member $550 Nonmember $750 Student $105 Budgeting for Budget Analysts No prerequisite CPE Credits: 16 2 Days Who Will Benefit The seminar is designed for budget analysts in both operational and support departments, departmental finance staff, and others who are involved in budget development and budget control, and who conduct program analysis. This is the first seminar in GFOA’s Budgeting Series. It focuses on the fundamentals and is intended for individuals with no more than two to three years of experience in a budget environment. Program

Using group exercises, discussions, case studies, and lectures, participants will survey an array of techniques and issues central to operating and capital budgeting. The general aim of the seminar is to provide budget analysts with an understanding of the political and policy context in which they work. Seminar Goals The goals of the seminar include, but are not limited to, gaining an understanding of: The role of the budget analyst Budget analysis and process techniques Politics of the budgeting process Analytical techniques for revenue/expenditure forecasting Priority-setting strategies for government programs The role of performance measurement in budgeting

Recommended Reading The Operating Budget: A Guide for Smaller Governments Capital Improvement Programming: A Guide for Smaller Governments An Elected Official’s Guide to Revenue Forecasting An Elected Official’s Guide to Performance Measurement Registration Fees GFOA member $550 Nonmember $750 Student $105 Capital Budgeting and Infrastructure Finance No prerequisite CPE Credits: 16 2 Days Who Will Benefit This seminar is designed for individuals who are directly involved in the capital budgeting process at the state and local government level. Finance department staff, economic development staff, and public finance professionals involved in the management and issuance of debt also will benefit from this seminar. Program This program will focus on leading-edge practices and techniques for capital budgeting and infrastructure planning. The course will examine the capital budget process from selecting and timing capital projects through the production and presentation of the capital plan. It also will discuss capital budget management during budget execution and approaches to measuring debt affordability. Seminar Objectives

♦ Integrating recommended practices into capital budgeting and debt financing

♦ Developing capital budgeting and debt financing ♦ Analyzing approaches to selecting, timing, rating, and prioritizing capital projects ♦ Identifying funding sources ♦ Designing the long-term capital plan

Recommended Reading Priority-Setting Models for Public Budgeting Registration Fees GFOA member $550 Nonmember $750 Student $105 Effective Budget Presentation No prerequisite CPE Credits: 8 1 Day Who Will Benefit This seminar is designed for budget and finance staff involved in preparing state and local governmental budget documents. In addition, those involved in communicating budget data to citizens; legislative bodies, rating agencies, and interest groups also are encouraged to attend. Program The one-day seminar provides participants with the opportunity to acquire hands-on, practical advice on how to improve the effectiveness of governmental budget presentations. Particular emphasis is paid to improving the presentation of financial data in graphs by more effective utilization of technology. You will learn how to improve your budget using the Distinguished Budget Presentation Award Program Criteria. Seminar Objectives

♦ Improve overall budget presentations ♦ Policy overview and transmittal letter ♦ Operating detail and financial summaries ♦ Use of popular budgets ♦ Implementing National Advisory Council on State and Local Budgeting

recommended practices Recommended Reading Budget Awards Program: Illustrations and Examples of Program Criteria The Best of Governmental Budgeting: A Guide to Preparing Budget Documents Recommended Budget Practices CD-ROM Note: Attendees should bring a copy of their budget document with them to the seminar. Registration Fees GFOA member $350 Nonmember $525 Student $75

Financial Planning and Multi-year Budgeting No prerequisite CPE Credits: 16 2 Days Who Will Benefit This seminar is intended for financial planners and forecasters in state and local government. The instructor will describe the major elements of developing a long-term financial plan and methods to transition to multi-year budgets. The seminar will highlight major themes of the recommended budget practices of the National Advisory Council on State and Local Budgeting (NACSLB). Program Participants will be exposed to practical analytical methods for conducting long-term financial planning, expenditure and revenue forecasting, and debt affordability analysis. Additionally, participants will gain a greater understanding of how long-term financial planning, forecasting, and debt affordability analysis strengthen the budget process. Seminar Objectives Designing financial planning processes based on NACSLB budget practices Revenue and expenditure forecasting methods Budget balancing tools Multi-year budgeting approaches Financial planning for municipal enterprises Linking performance measurement to financial planning Technology for financial forecasting

Recommended Reading An Elected Official’s Guide to Revenue Forecasting An Elected Official’s Guide to Multi-Year Budgeting Revenue Analysis and Forecasting Benchmarking and Measuring Debt Capacity Registration Fees GFOA member $550 Nonmember $750 Student $105 CASH MANAGEMENT Banking Relations No prerequisite CPE Credits: 8 1 Day

Who Will Benefit Treasurers, cash managers, and other finance officers who are responsible for obtaining or monitoring banking services for a governmental entity. Program Participants will be provided with a detailed description of services offered by banks and how best to obtain those services. The course also will include a detailed analysis of banking services, requests for proposal (RFP), and guidance on how to develop an RFP for your government entity. Seminar Objectives This seminar will concentrate on the following subject matter: • Review of banking services available - Collection services - Disbursement services - Investment services • Review of methods of paying for banking services - Using compensating balances - Using fees • Understanding the RFP process • Developing a banking services RFP • Evaluating banking technology • Recommended Reading Technology for Treasury Management An Introduction to Treasury Agreements for State and Local Governments Registration Fees GFOA member $350 Nonmember $525 Student $75 Investing Public Funds No prerequisite CPE Credits: 16 2 days Who Will Benefit State and local government treasurers, investment officers, and other finance officers and their staff who are involved with the investment of public funds and investment oversight.

Program This course focuses on the investment of public funds. Participants will learn the tools and techniques to manage short-term investment portfolios. Attention will be given to the latest investment strategies and instruments. This intermediate-level course requires a basic knowledge of investment principles and practices. Seminar Objectives

♦ Understand money markets and interest rates ♦ Evaluate and adopt sound investment policies ♦ Assess and use an array of investment instruments ♦ Determine your investment horizon ♦ Evaluate and use external money managers ♦ Develop and exercise short-term strategies ♦ Track and report on investments and investment earnings ♦ Implement performance benchmarks

Recommended Reading Investing Public Funds An Elected Official’s Guide to Investing Public Investor—GFOA’s monthly subscription newsletter Registration Fees GFOA member $550 Nonmember $750 Student $105 Treasury Management and Cash Flow Forecasting (previously Public Cash Management) No prerequisite CPE Credits 12 1.5 days Who Will Benefit The seminar is designed for state and local government treasurers, cash managers, finance directors overseeing treasury operations, and their staff. Program The program introduces the cash management side of the treasury function, covering cash management strategies and techniques. Participants will learn the latest in cash management procedures, policies, and technology. This intermediate-level course requires a working knowledge of basic cash management principles and practices. It replaces a GFOA course formerly called “Public Cash Management.” Seminar Objectives ♦ Optimize cash collections and disbursements ♦ Learn how to start and use ACH and EFT services

♦ Construct cash flow forecasts ♦ Deter check fraud ♦ Manage banking services ♦ Evaluate bank safety ♦ Establish and assess cash controls and reporting systems ♦ Evaluate and adapt treasury management technology

Recommended Reading An Introduction to Treasury Management Practices An Introduction to Electronic Commerce: Government Cash Management Programs Technology for Treasury Management Registration Fees GFOA member $$450 Nonmember $650 Student $90 DEBT Economic Development for Finance Officers No prerequisite CPE Credits: 16 2 Days Who Will Benefit This seminar is designed for finance directors, assistant finance directors, and other financial staff who work on or will work on economic development projects. There is no prerequisite for this seminar, which is intended to be an introduction to the various types of involvement a finance professional may have in economic development efforts. Program Given that increasing the tax base and attracting jobs are high priorities for most local governments, finance officers need to speak the language of economic development. Even though most government finance professionals are not trained in this area, they are frequently being called upon to evaluate economic development projects. This seminar will help equip finance officers with the basic knowledge and skills they need to effectively participate in economic development activities. Seminar Objectives Through lectures, discussions, case studies, practical exercises, and sample documents, participants will gain an understanding of the following: The role of finance officers in economic development Common development tools and incentives used by local governments today Cost-benefit analysis and project monitoring Evaluation of pro-formas Risk assessment from the perspective of both the developer and the public agency Credit analysis

How a developer makes a profit Development agreements Assessing economic development strategies

Registration Fees GFOA member $550 Nonmember $750 Student $105 Planning and Sale of Municipal Bonds No prerequisite CPE Credits: 16 2 Days Who Will Benefit 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. Program 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. Seminar Objectives

♦Choose among different methods of sale ♦Structure new general obligation and revenue bond issues ♦Design strategies for effective rating agency presentations ♦Prepare for a competitive bond sale ♦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

Recommended Reading Debt Issuance and Management: A Guide for Smaller Governments An Elected Official’s Guide to Debt Issuance An Elected Official’s Guide to Rating Agency Presentations Registration Fees GFOA member $550 Nonmember $750 Student $105

Understanding and Calculating Arbitrage Rebate No prerequisite; however, this course assumes that students will have a basic understanding of debt management and present and future value calculations. CPE Credits: 8 1 Day Who Will Benefit Government finance officers responsible for the debt issuance and debt management functions. Program Participants will take an in-depth look at the regulations as well as receive practical guidance on implementing some of the more complex provisions of arbitrage rebate. You will gain a basic working knowledge of the regulations, learn what it takes to comply with IRS requirements, and discover the common pitfalls and problems with their implementation. Seminar Objectives

♦ Learn what arbitrage is ♦ Review history of arbitrage regulations ♦ Define terms and concepts:

-Purpose/non-purpose investments -Government bonds -Private activity bonds -Hedge bonds -Reimbursement bonds -Temporary periods -Transferred proceeds

♦ Calculate arbitrage Recommended Reading There is no recommended reading for this seminar. Registration Fees GFOA Member $350 Nonmember $525 Student $75 MANAGEMENT Costing and Competitive Options for Government Services No prerequisite CPE Credits: 16 2 Days

Who Will Benefit This two-day intermediate-level seminar is intended for finance officers and public managers involved in analyzing and implementing new ways to structure and deliver services. Program Government finance officers and public managers are increasingly pressured to find ways to improve the efficiency and quality of public services. Privatization, managed competition, and outsourcing are three terms that often are used to describe new ways of delivering services. Evaluating alternative service-delivery approaches requires sophisticated cost accounting and tracking systems that many governments do not have but are interested in developing. Cost information is integral to strategic public management. This seminar presents fundamental concepts and practices in service costing as well as leading-edge topics such as the applicability of activity based costing (ABC) and costing technology in government agencies. Seminar Objectives

♦ Fundamental cost accounting concepts ♦ Activity-based costing techniques ♦ Integrating service costing and financial planning ♦ Designing costing capabilities in financial systems ♦ Designing a process for outsourcing or managed competition ♦ Using cost information in service provider decisions

Recommended Reading Cost Analysis and Activity-Based Costing for Government Registration Fees GFOA member $550 Nonmember $750 Student $105 Designing Performance Measurement Systems (Introductory) No prerequisite CPE Credits: 16 Duration: 2 days Who Will Benefit Budget analysts, agency staff, public managers, and those generally responsible for monitoring and evaluating the effectiveness of government programs. Program This is an introductory-level course that presents the fundamentals of performance measurement. It is intended to provide basic tools, strategies, and techniques for developing and implementing an effective performance measurement system. The

seminar will include discussions on designing a performance measurement process, constructing indicators, and approaches to engage stakeholders. Best practices are illustrated through case studies. Seminar Objectives • Present the theory and practice of performance measurement • Develop meaningful and useful measures of effectiveness, efficiency, and quality • Introduce the concept of benchmarking for internal and external comparisons Recommended Reading An Elected Official’s Guide to Performance Measurement Implementing Performance Measurement in Government: Illustrations and Resources Registration Fees GFOA member $550 Nonmember $750 Student $105 Economic Development for Finance Professionals No prerequisite CPE Credits 16 Duration: 2 days Who Will Benefit Budget analysts, debt managers, and other finance staff who are involved in preparing or monitoring revenue estimates, and issuing debt to support economic development policy. There is no prerequisite for this intermediate seminar. Program In an effort to spur economic growth, governments often make major concessions to private investors, only to find the promised benefits never materialize. This seminar will explore what works and what doesn’t work in attracting new businesses. Learn how to evaluate cash flows of economic development proposals and assess the costs and benefits to your government. You also will learn to evaluate the feasibility of tax increment financing. Seminar Objectives ♦ Factors that encourage industrial relocation ♦ Evaluating developer/private investor cash flows ♦ Cost benefit analysis ♦ Tax-increment financing Registration Fees GFOA member $550 Nonmember $750 Student $105

Financial and ERP Systems Acquisition and Implementation No prerequisite CPE Credits 16 2 days Who Will Benefit This seminar is intended for public managers involved in the procurement and implementation of Enterprise Resource Planning (ERP) and financial management systems. The content also will be relevant to government staff that serve on implementation project teams; business process and technology consultants interested in successfully structuring public-sector systems projects; and elected officials involved in funding decisions related to system replacement. Program The course content presents best practices and lessons learned based on systematic research and consulting experience of GFOA staff. The seminar also includes case study presentations by small and large governments that have successfully installed enterprise systems. Instructors and speakers identify proven techniques to mitigate the risk of implementation failure as well design strategies for system optimization. Seminar Objectives The course will cover:

• Needs Assessment Methods • ROI/TCO Analysis • RFP/Business Requirement Definition • System Selection Steps • Contract Negotiation Tips and Traps • System Rollout Options (e.g., Big Bang vs. Phased) • Project Management and Staffing • Implementation Methods • Best Practices and Process Redesign • Change Management Strategies • Technology Architecture Choices • Post “Go-Live” Optimization

Recommended Reading Technology Needs Assessments: Evaluating the Business Case for ERP and Financial Management Systems ERP and Financial Management Systems: The Backbone of Digital Government A Guide to Preparing an RFP for Enterprise Financial Systems Registration Fees GFOA member $550 Nonmember $750 Student $105

Advanced Performance Measurement Prerequisite: Introduction to performance Measurement or previous GFOA introductory performance measurement courses recommended but not required. Public-sector professionals with a basic understanding of performance measurement are encouraged to register. CPE Credits: 16 2 days Who Will Benefit Participants who already have a basic understanding of performance measurement and are seeking to apply it to the larger budgeting and management context. Program Public managers and finance officers are realizing the benefits of a well-designed performance measurement system. GFOA's new Implementing Performance Measurement Systems course is essential for managers seeking to systematically link performance measurement and resource allocation. For several years, GFOA has conducted research in this area and we are now teaming with leading experts from the practitioner and academic communities to share our knowledge with you. This second-tier course gets beyond the basics by presenting tools, strategies, and techniques to integrate performance measures with resource allocation, long-term financial and strategic planning, and process improvement. The course will be taught in a laboratory-type setting where participants will develop and critique various performance measures. Instructors also will present benchmarking techniques to compare service and performance levels across jurisdictions. In addition, participants will review best practice illustrations of performance measurement information in government budgets. Seminar Objectives Topics covered in Implementing Performance Measurement Systems include: • identification and construction of outcome measures for decision-making • data collection and verification strategies • practical skills to link performance measures to budgets and financial plans • case study presentations from government practitioners • instruction on using measures for operational decisions • class exercises on designing performance measures and benchmarking with other

jurisdictions Recommended Reading The Use of Performance Measures in City and County Budgets Implementing Performance Measurement: The Integration of Planning and Budgeting

Registration Fees GFOA member $550 Nonmember $750 Student $105 PENSIONS Heath Care Cost Containment No prerequisite CPE Credits 8 Duration: 1 day Who Will Benefit This seminar is a primer on health care 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 health care benefits. Program State and local governments are continuing to struggle with the challenge of managing the costs of health care benefits. Health care 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 health care inflation, offer suggestions on how to design a health care benefits plan, and discuss both tradtional and cutting-edge cost management techniques. Seminar Objectives • Understand the factors that drive health care 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

Recommended Reading Registration Fees GFOA member $350 Nonmember $525 Student $75 Public Employee Retirement Administration No prerequisite CPE Credits 16 2 days Who Will Benefit The 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 over retirement plan funding.

Program 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 round table, to mold the concepts into practical use. There is no prerequisite for this course. Seminar Objectives ♦ Review basic pension plan administration ♦ Assess plan design and funding of benefit ♦ 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 Recommended Reading An Elected Official’s Guide to Defined Benefit and Defined Contribution Retirement Plans A Guide for Establishing a Pension Investment Policy Registration Fees GFOA member $550 Nonmember $750 Student $105